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COMPANY REGISTRATION NUMBER: 03264640

Howson Care Centre Limited

Filleted Unaudited Abridged Financial Statements

31 March 2025

Howson Care Centre Limited

Abridged Financial Statements

Year Ended 31 March 2025

Contents | Pages

Abridged statement of financial position | 1 to 2

Notes to the abridged financial statements | 3 to 6

Howson Care Centre Limited

Abridged Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 1,030,468 | 1,103,100

Current Assets

Stocks | 4,000 |  | 3,700
Debtors | 98,387 |  | 50,538
Cash at bank and in hand | 563,134 |  | 1,246,127
| --------- |  | ------------
| 665,521 |  | 1,300,365

Creditors: amounts falling due within one year | 667,118 |  | 339,776
| --------- |  | ------------
Net Current (Liabilities)/Assets |  | ( 1,597) | 960,589
|  | ------------ | ------------
Total Assets Less Current Liabilities |  | 1,028,871 | 2,063,689

Provisions

Taxation including deferred tax |  | 13,755 | 15,641
|  | ------------ | ------------
Net Assets |  | 1,015,116 | 2,048,048
|  | ------------ | ------------

Capital and Reserves

Called up share capital | 7 |  | 160,000 | 160,000
Profit and loss account |  | 855,116 | 1,888,048
|  | ------------ | ------------
Shareholders Funds |  | 1,015,116 | 2,048,048
|  | ------------ | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Howson Care Centre Limited

Abridged Statement of Financial Position (continued)

31 March 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 13 November 2025 , and are signed on behalf of the board by:

Mr R Patel |
Director |

Company registration number: 03264640

Howson Care Centre Limited

Notes to the Abridged Financial Statements

Year Ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Farrington Place, Northwood, Middlesex, HA6 3SW. The company's place of business is Howson Care Centre, Marton Road, Willingham By Stow, Gainsborough, Lincolnshire, DN21 5JU.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents residents fees earned during the period.
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 2.5% Straight line
| Fixtures and fittings | - | 20% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 3% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 84 (2024: 80 ).
5. Tangible assets

| £
Cost |
At 1 April 2024 | 3,168,464
Additions | 9,084
Disposals | ( 995)
| ------------
At 31 March 2025 | 3,176,553
| ------------
Depreciation |
At 1 April 2024 | 2,065,364
Charge for the year | 81,716
Disposals | ( 995)
| ------------
At 31 March 2025 | 2,146,085
| ------------
Carrying amount |
At 31 March 2025 | 1,030,468
| ------------
At 31 March 2024 | 1,103,100
| ------------

6. Security
The company has a fixed and a floating charge over all property and assets.
There is an inter-company guarantee with Howson Care Centre Limited and Villecourt Limited.
A bank loan in the parent company Villecourt Limited is secured via a debenture and legal charge on the assets and property of Howson Care Centre Limited. At the balance sheet date, the bank loan balance was £1,544,194.
7. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 160,000 | 160,000 | 160,000 | 160,000
| --------- | --------- | --------- | ---------

8. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 6,902 | 6,902
Later than 1 year and not later than 5 years | 1,725 | 8,627
| ------- | --------
| 8,627 | 15,529
| ------- | --------

9. Related party transactions
The company has taken advantage of exemption conferred by FRS102 S33. 1A, removing the requirement to disclose transactions between group companies. During the year the company received loans from a group company. The balance outstanding to the group company at 31 March 2025 is as follows:

|  | 2025 | 2024
|  | £ | £
| Amounts owed to group companies | 300,000 | –

The outstanding balance with the entity is unsecured, interest free and repayable upon demand .
10. Controlling party
Howson Care Centre Limited is a 100% subsidiary of Villecourt Limited , a company incorporated in England and Wales.