Acorah Software Products - Accounts Production 16.4.660 false true 31 December 2023 1 January 2023 false 1 January 2024 31 March 2025 31 March 2025 09921133 Ms Sabiha Alidina Mr Abbas Alidina Mr Abdulrasul Alidina Mr Abbas Alidina Clarendon Mews Care Home, Grasmere Street, Leicester, England, LE2 7FS true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09921133 2023-12-31 09921133 2025-03-31 09921133 2024-01-01 2025-03-31 09921133 frs-core:CurrentFinancialInstruments 2025-03-31 09921133 frs-core:Non-currentFinancialInstruments 2025-03-31 09921133 frs-core:FurnitureFittings 2025-03-31 09921133 frs-core:FurnitureFittings 2024-01-01 2025-03-31 09921133 frs-core:FurnitureFittings 2023-12-31 09921133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 09921133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2025-03-31 09921133 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 09921133 frs-core:PlantMachinery 2025-03-31 09921133 frs-core:PlantMachinery 2024-01-01 2025-03-31 09921133 frs-core:PlantMachinery 2023-12-31 09921133 frs-core:ShareCapital 2025-03-31 09921133 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09921133 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2025-03-31 09921133 frs-bus:FilletedAccounts 2024-01-01 2025-03-31 09921133 frs-bus:SmallEntities 2024-01-01 2025-03-31 09921133 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-03-31 09921133 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-03-31 09921133 1 2024-01-01 2025-03-31 09921133 frs-bus:Director1 2024-01-01 2025-03-31 09921133 frs-bus:Director2 2024-01-01 2025-03-31 09921133 frs-bus:Director3 2024-01-01 2025-03-31 09921133 1 2024-01-01 2025-03-31 09921133 frs-core:CurrentFinancialInstruments 5 2025-03-31 09921133 frs-countries:EnglandWales 2024-01-01 2025-03-31 09921133 2022-12-31 09921133 2023-12-31 09921133 2023-01-01 2023-12-31 09921133 frs-core:CurrentFinancialInstruments 2023-12-31 09921133 frs-core:Non-currentFinancialInstruments 2023-12-31 09921133 frs-core:ShareCapital 2023-12-31 09921133 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09921133 1 2023-01-01 2023-12-31 09921133 frs-core:CurrentFinancialInstruments 5 2023-12-31
Registered number: 09921133
Clarendon Mews Care Limited
Unaudited Financial Statements
For the Period 1 January 2024 to 31 March 2025
Clarendon Mews Care Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Clarendon Mews Care Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09921133

| 31 March 2025 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 875,421 |  | 909,919
|  |  | 875,421 |  | 909,919
CURRENT ASSETS
Debtors | 5 | 4,458,647 |  | 4,186,168 |
Cash at bank and in hand |  | 658,557 |  | 528,024 |
|  | 5,117,204 |  | 4,714,192 |
Creditors: Amounts Falling Due Within One Year | 6 | (733,262 ) |  | (704,853 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,383,942 |  | 4,009,339
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,259,363 |  | 4,919,258
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (845,613 ) |  | (1,039,310 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (44,281 ) |  | (48,119 )
NET ASSETS |  |  | 4,369,469 |  | 3,831,829
CAPITAL AND RESERVES
Called up share capital | 8 |  | 929,467 |  | 929,467
Profit and Loss Account |  |  | 3,440,002 |  | 2,902,362
SHAREHOLDERS' FUNDS |  |  | 4,369,469 |  | 3,831,829

Page 1
Page 2
Clarendon Mews Care Limited
Balance Sheet (continued)
As At 31 March 2025
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Abbas Alidina Director
27/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Clarendon Mews Care Limited
Notes to the Financial Statements
For the Period 1 January 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Clarendon Mews Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09921133 . The registered office is Clarendon Mews Care Home, Grasmere Street, Leicester, England, LE2 7FS.
The financial statements are prepared in Sterling ( £ ) which is also the functional currency of the company.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% reducing balance
Plant & Machinery | 15% reducing balance
Fixtures & Fittings | 15% reducing balance

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Clarendon Mews Care Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 31 March 2025
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.7. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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Clarendon Mews Care Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows:

| 31 March 2025 |  | 31 December 2023
--- | --- | --- | ---
Employees | 45 |  | 44
| 45 |  | 44

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 January 2024 | 830,208 | 194,504 | 154,436 | 1,179,148
Additions | - | 5,899 | 19,121 | 25,020
As at 31 March 2025 | 830,208 | 200,403 | 173,557 | 1,204,168
Depreciation
As at 1 January 2024 | 119,093 | 71,393 | 78,743 | 269,229
Provided during the period | 17,778 | 27,070 | 14,670 | 59,518
As at 31 March 2025 | 136,871 | 98,463 | 93,413 | 328,747
Net Book Value
As at 31 March 2025 | 693,337 | 101,940 | 80,144 | 875,421
As at 1 January 2024 | 711,115 | 123,111 | 75,693 | 909,919

5. Debtors

| 31 March 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 50,747 |  | 75,901
Prepayments and accrued income | 10,471 |  | 13,233
Staff loans | 5,401 |  | 2,272
Amount due from parent undertaking | 2,800,480 |  | 3,730,262
Amounts owed by other participating interests | 1,591,548 |  | 364,500
| 4,458,647 |  | 4,186,168

Page 5
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Clarendon Mews Care Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 54,695 |  | 40,714
Bank loans and overdrafts | 69,085 |  | 69,085
Amounts owed to participating interests | 23,000 |  | -
Other creditors | 374,704 |  | 458,018
Taxation and social security | 211,778 |  | 137,036
| 733,262 |  | 704,853

7. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 845,613 |  | 1,039,310

8. Share Capital

| 31 March 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 929,467 |  | 929,467

9. Related Party Transactions
Included in other debtors due within a year is an amount of £4,392,029 (2023: £4,094,762) due from connected companies under common control. The amount is interest free and repayable on demand.
Included in other creditors due within a year is an amount of £23,000 (2023: £Nil) due to connected parties under common control. Also included is an amount of £158,656 (2023: £246,401) due to the director of the company. The amount is interest free and repayable on demand.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Clarendon Mews Care Holdings Limited . Clarendon Mews Care Holdings Limited was incorporated in England and Wales under the company registration number 10068461. Copies of the group accounts may be obtained from the secretary, Clarendon Mews Care Home, Grasmere Street, Leicester, England, LE2 7FS . The company's ultimate parent undertaking is Hazaka Limited, a company incorporated in England and Wales under company registration number 10234748.
The ultimate controlling party is Mr Abbas Alidina who controls 90% of the shares of Clarendon Mews Care Limited and controlling party of the company's ultimate parent undertaking, Hazaka Limited.
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