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REGISTERED NUMBER: 07080448 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HORIZON HEALTHCARE HOMES LIMITED

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Director | 4 |

| Report of the Independent Auditors | 7 |

| Income Statement | 11 |

| Other Comprehensive Income | 12 |

| Balance Sheet | 13 |

| Statement of Changes in Equity | 14 |

| Cash Flow Statement | 15 |

| Notes to the Cash Flow Statement | 16 |

| Notes to the Financial Statements | 17 |

| HORIZON HEALTHCARE HOMES LIMITED |

COMPANY INFORMATION

For The Year Ended 31 March 2025

| DIRECTOR: | R Williams

| SECRETARY: | S D Williams

| REGISTERED OFFICE: | 3 Park Square

| Leeds

| West Yorkshire

| LS1 2NE

| REGISTERED NUMBER: | 07080448 (England and Wales)

| AUDITORS: | Fortus Audit LLP

| Equinox House

| Clifton Park, Shipton Road

| York

| Yorkshire

| YO30 5PA

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

STRATEGIC REPORT

For The Year Ended 31 March 2025

The director presents his strategic report for the year ended 31 March 2025.

Horizon Healthcare Homes has maintained and continued to build upon its strengths throughout the financial year.

The company has again performed positively in a market that faces increasing challenges as a result of the UK and global economies, and has continued to build upon its quality systems to ensure that the company holds its position as a first rate service provider in the West Yorkshire region. The organisation is highly regarded by commissioning authorities, as a result of providing top quality care and support to vulnerable people with learning disabilities, physical disabilities and complex health needs.

Occupancy levels in each of the homes has again been consistently very good with the organisation again operating at 97% occupancy or above, which contributes significantly to its positive financial performance. All nine residential care homes have continued to attract good quality staff from the local area in an ever increasingly challenging labour market. The retention of a bank of 'casual workers' supports the day to day running of each of the services by covering annual leave and other absences. This has meant that the company has maintained its position by not having to use agency staff.

Staff retention has remained very positive and above the national sector average. This is believed to be due the positive working and supportive culture that exists throughout the organisation as well as excellent staff training and development and a robust recruitment procedure that focuses upon individual values, to ensure they are aligned to the companies own ethos. The company has also continued to offer a range of additional benefits, including continuing to pay staff above the national minimum wage and has expanded upon its very successful leadership development program for new and aspiring team leaders. This program continues to see great success in providing the skills and knowledge to potential managers and will provide a basis for succession planning for the coming years as the business evolves.

The core values of the organisation and its focus upon the workforce were recognised by Investors In People in 2024 who presented the company with the Platinum Award, which is the highest accolade of the international accreditation body. Since then, senior managers have been invited to speak at conferences and have more recently contributed to a White Paper in the form of a case study, focusing upon the perceptions of management roles and how Horizon Healthcare Homes implement measures to predominantly develop managers from within.

All homes have continued to further develop recording systems to evidence the successes of each of the people supported living in the services. The digital care planning system (Nourish), which the home has implemented continues to be refined and developed to support more accurate recording and monitoring, which in turn provides detailed information, helping to improve care planning and practice to support people as effectively as possible.

The training platform introduced a couple of years ago is now fully embedded and provides good quality staff training as wells as a very effective training management system which incorporates the face to face training provided inhouse as well as by external training companies. This system allows all people access to see their own training status as well as providing analysis and overviews to managers. The organisation has consistently maintained above its own internal target of above 90% compliance in all training for all staff.

The company has undertaken an exercise recently to purchase and introduce a digital rota system, which will also support the streamlining of the payroll system, whilst helping the company move even closer towards its goal of becoming completely paperless.

There has been a large focus upon sustainability and exploring ways to minimise the impact of the business on the environment. All nine homes have recently had solar panels fitted which is a significant investment, though ultimately will produce cost savings as well as minimising the use of carbon based energy sources. All of the homes have reviewed and implemented robust recycling waste procedures, such that there is now very little waste that needs to go to landfill.

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

STRATEGIC REPORT

For The Year Ended 31 March 2025

The company has continued to invest in the environments in which people live to ensure that these are maintained and refreshed to the highest possible standard, whilst providing a 'homely' feel to them. Ongoing redecorating and major projects, such as the fitting of new kitchens and bathrooms ensures that each home retains functionality as well as enhancing aesthetic value to the services.

The company continues to have a strong asset base from which it operates, and all bank borrowing has been repaid leaving the company with no debt, therefore allowing the business to focus on the day to day operations without the restriction of any covenants.

The company continues to maintain strong cash reserves which provides short and medium term comfort to meet the immediate and longer term demands on the company. Medium- and longer-term objectives can only be met by the generation of profits on a year-by-year basis. The company has made the decision to re-invest a significant proportion of its reserves in developing a new ten bedded home, with a purpose built day centre and office accommodation within its grounds. The local authority has been consulted with in terms of the need for this additional service, to which they have agreed there is and very much welcome the expansion of our services. A substantial plot of land has been subsequently acquired and planning applications are being compiled for this exciting new project.

The company's key financial performance indicators have and will continue to have a balanced retention of profits to allow for quality improvements within the existing organisation. The primary objective is being achieved. The board would not allow complacency at any level to arise and thus focus is maintained on annualised profitability.

ON BEHALF OF THE BOARD:

R Williams - Director

18 November 2025

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

REPORT OF THE DIRECTOR

For The Year Ended 31 March 2025

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of provision of residential care facilities

DIVIDENDS

The total distribution of dividends for the year ended 31 March 2025 was £148,800.

DIRECTOR

R Williams held office during the whole of the period from 1 April 2024 to the date of this report.

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

REPORT OF THE DIRECTOR

For The Year Ended 31 March 2025

ENGAGEMENT WITH EMPLOYEES

The business follows an equal opportunities policy and wishes to recruit and employ those people who are best suited for the vacancies for which they have applied, regardless of sex, sexual orientation, age or perceived age, religion, ethnic origin, race, disability or union membership (or lack of it). All applications (and their ultimate selection or rejection) are reviewed against equality and diversity criteria. The business is registered as a Disability Confident Committed Employer.

There is a very robust supervision and annual appraisal policy and procedure in place which applies to all staff regardless of their job role. All staff undertake a comprehensive induction and are required to fulfil a probationary period which incorporates the passing on of information required to allow all staff to fulfil their job roles and to be aware of the policies and procedures relating to all aspects of their work.

Regular Staff Meetings are held which cover all relevant aspects of the business. The agenda of these meetings follows the same agenda items as the monthly Governance Meeting which is chaired by a Director and includes the entire senior management team. All relevant matters pertaining to the business are minuted and information is filtered from the Governance Meeting into the Staff Meetings and from the Staff Meetings to the Governance Meetings to create a bottom - up communication process as well as a top - down process

The supervision and appraisal system is very robust and enables managers and their staff to meet on a one to one basis regularly to discuss any relevant matters relating to the business as well as personal issues that might arise and feedback in relation to performance.

Team meetings and Governance meetings follow the same agenda's to enable effective top - down and well as bottom - up communication.

Regular newsletters are produced which capture points of interest from all areas of the business so that staff are aware of what happens in other locations.

The business operates a Quality Assurance Questionnaire for all stakeholders including staff. This provides opportunity for all employees to provide feedback as to their perceptions of the business.

There are regular events which include all employee's and Directors. These are on a much less formal setting and include a company wide celebration at Christmas and a summer fun day event. Other cultural / religious festivals are also identified and celebrated.

All staff are invited to make suggestions to contribute to the company's business development plan. There are many examples of developments which have been implemented as a result of suggestions made by employees. Staff are free to make suggestions at any point throughout the year via the supervision process, team meetings, suggestion boxes, informal discussions with managers / directors.

Directors have a real presence in the business and visit all areas of the business on a regular basis.

The company is accredited by the Investors In People and has been awarded the Platinum rating, which is the highest accolade possible!

The business operates a 'Well Being Group' who identify key issues that might affect individuals and promote information and services that support employees. Examples include obtaining financial support and methods of effectively budgeting during this period of economic uncertainty and rising prices; specific health matters such as diet, exercise and smoking; as well as embracing diversity and promoting awareness relating to LGBTQ+.

As above, employee's are invited to make suggestions formally and informally with regards to business development. These ideas are fed into the development plan and subsequently included within the budget plan for the following year or sooner if there is a more immediate requirement.

The company has reviewed all employee's salaries year on year and provided increases in line with inflation. Staff members on the lowest salaries are all paid above the minimum wage rate which is inherently difficult in the care sector to achieve.

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

REPORT OF THE DIRECTOR

For The Year Ended 31 March 2025

The company purchases a health scheme for staff to recover costs of a range of treatments. The company also purchases a free to use helpline service for all staff to enable them to obtain independent professional advice, which includes financial, consumer, health and mental health, including face to face counselling if required.

As mentioned above, the company has been awarded Platinum accreditation with the Investors in People.

DISCLOSURE IN THE STRATEGIC REPORT

The director has elected to disclose matters considered to be of strategic importance to the company in

the strategic report as per Section 414 of the Companies Act 2006.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Fortus Audit LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

R Williams - Director

18 November 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HORIZON HEALTHCARE HOMES LIMITED

Opinion

We have audited the financial statements of Horizon Healthcare Homes Limited (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HORIZON HEALTHCARE HOMES LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page six, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HORIZON HEALTHCARE HOMES LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant frameworks which are directly relevant to specific assertions in the financial statements are those that relate to the reporting framework (UK GAAP and the Companies Act 2006) and the relevant tax compliance regulations in the UK.

We understood how the company is complying with those frameworks by making enquiries of management and those responsible for legal and compliance procedures. We corroborated our enquiries through review of board minutes and discussions with those charged with governance.

We assessed the susceptibility of the company’s financial statements to material misstatement, including how fraud might occur, by discussion with management from various parts of the business to understand where they considered there was a susceptibility to fraud. We considered the procedures and controls that the company has established to prevent and detect fraud, and how these are monitored by management, and also any enhanced risk factors such as performance targets.

Based on our understanding, we designed our audit procedures to identify any non-compliance with laws and regulations identified in the paragraphs above.

We also performed audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HORIZON HEALTHCARE HOMES LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Frances Howard FCA (Senior Statutory Auditor)

for and on behalf of Fortus Audit LLP

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

19 November 2025

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

INCOME STATEMENT

For The Year Ended 31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 9,429,717 |  | 8,974,267 |  |

Cost of sales | 6,213,695 |  | 5,492,043 |  |

GROSS PROFIT | 3,216,022 |  | 3,482,224 |  |

Administrative expenses | 1,578,698 |  | 1,515,868 |  |

1,637,324 |  | 1,966,356 |  |

Other operating income | - |  | 5,058 |  |

OPERATING PROFIT | 5 | 1,637,324 |  | 1,971,414 |  |

Interest receivable and similar income | 98,009 |  | 24,683 |  |

1,735,333 |  | 1,996,097 |  |

Interest payable and similar expenses | 7 | 3,645 |  | - |  |

PROFIT BEFORE TAXATION | 1,731,688 |  | 1,996,097 |  |

Tax on profit | 8 | 472,600 |  | 530,210 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,259,088 |  | 1,465,887 |  |

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

OTHER COMPREHENSIVE INCOME

For The Year Ended 31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 1,259,088 |  | 1,465,887 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,259,088 |  | 1,465,887 |  |

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 10 | 9,521,273 |  | 9,192,954 |  |

CURRENT ASSETS

Debtors | 11 | 92,810 |  | 254,012 |  |

Cash at bank and in hand | 4,692,512 |  | 3,848,925 |  |

4,785,322 |  | 4,102,937 |  |

CREDITORS

Amounts falling due within one year | 12 | 539,114 |  | 632,925 |  |

NET CURRENT ASSETS | 4,246,208 |  | 3,470,012 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 13,767,481 |  | 12,662,966 |  |

CREDITORS

Amounts falling due after more than one year | 13 | (14,928 | ) | (34,032 | ) |

PROVISIONS FOR LIABILITIES | 15 | (360,596 | ) | (347,265 | ) |

NET ASSETS | 13,391,957 |  | 12,281,669 |  |

CAPITAL AND RESERVES

Called up share capital | 16 | 200 |  | 200 |  |

Retained earnings | 17 | 13,391,757 |  | 12,281,469 |  |

SHAREHOLDERS' FUNDS | 13,391,957 |  | 12,281,669 |  |

The financial statements were approved by the director and authorised for issue on 18 November 2025 and were signed by:

R Williams - Director

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

STATEMENT OF CHANGES IN EQUITY

For The Year Ended 31 March 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 April 2023 | 200 |  | 11,011,582 |  | 11,011,782 |  |

Changes in equity

Dividends | - |  | (196,000 | ) | (196,000 | ) |

Total comprehensive income | - |  | 1,465,887 |  | 1,465,887 |  |

Balance at 31 March 2024 | 200 |  | 12,281,469 |  | 12,281,669 |  |

Changes in equity

Dividends | - |  | (148,800 | ) | (148,800 | ) |

Total comprehensive income | - |  | 1,259,088 |  | 1,259,088 |  |

Balance at 31 March 2025 | 200 |  | 13,391,757 |  | 13,391,957 |  |

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

CASH FLOW STATEMENT

For The Year Ended 31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 2,092,504 |  | 2,257,298 |  |

Interest paid | (3,645 | ) | - |  |

- |  | 5,059 |  |

Tax paid | (557,680 | ) | (304,106 | ) |

Net cash from operating activities | 1,531,179 |  | 1,958,251 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (617,697 | ) | (257,374 | ) |

Interest received | 98,009 |  | 24,683 |  |

Net cash from investing activities | (519,688 | ) | (232,691 | ) |

Cash flows from financing activities

Amount introduced by directors | 148,800 |  | 196,000 |  |

Amount withdrawn by directors | (167,904 | ) | (208,539 | ) |

Equity dividends paid | (148,800 | ) | (196,000 | ) |

Net cash from financing activities | (167,904 | ) | (208,539 | ) |

Increase in cash and cash equivalents | 843,587 |  | 1,517,021 |  |

Cash and cash equivalents at beginning of year | 2 | 3,848,925 |  | 2,331,904 |  |

Cash and cash equivalents at end of year | 2 | 4,692,512 |  | 3,848,925 |  |

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

NOTES TO THE CASH FLOW STATEMENT

For The Year Ended 31 March 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 1,731,688 |  | 1,996,097 |  |

| Depreciation charges | 289,379 |  | 278,033 |  |

| Government grants | - |  | (5,058 | ) |

| Finance costs | 3,645 |  | - |  |

| Finance income | (98,009 | ) | (24,683 | ) |

1,926,703 |  | 2,244,389 |  |

| Decrease/(increase) in trade and other debtors | 161,202 |  | (97,048 | ) |

| Increase in trade and other creditors | 4,599 |  | 109,957 |  |

| Cash generated from operations | 2,092,504 |  | 2,257,298 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 March 2025

| 31.3.25 |  | 1.4.24

£ | £ |

| Cash and cash equivalents | 4,692,512 |  | 3,848,925 |  |

| Year ended 31 March 2024

| 31.3.24 |  | 1.4.23

£ | £ |

| Cash and cash equivalents | 3,848,925 |  | 2,331,904 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.4.24 | Cash flow | At 31.3.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 3,848,925 |  | 843,587 |  | 4,692,512 |  |

3,848,925 |  | 843,587 |  | 4,692,512 |  |

| Total | 3,848,925 |  | 843,587 |  | 4,692,512 |  |

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Horizon Healthcare Homes Limited is a private company, limited by shares, registration number

| 07080448 (England and Wales).

| The company registered office address is 3 Park Square, Leeds, West Yorkshire, LS1 2NE.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| In the application of the company's accounting policies the directors are required to make

| judgements, estimates and assumptions about the carrying amount of assets and liabilities that are

| not readily apparent from other sources. The estimates and associated assumptions are based on

| historical experience and other factors that are considered to be relevant. Actual results may differ

| from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to

| accounting estimates are recognised in the period in which the estimate is revised where the

| revision affects only that period, or in the period of the revision and future periods where the revision

| affects both current and future periods.

| Turnover

| Turnover represents the value of the provision of social care service charges received or receivable.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Office equipment | - | 33% on cost and 25% on reducing balance

| Fixtures and fittings | - | 15% on cost

| Motor vehicles | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Residential care | 9,429,717 |  | 8,974,267 |  |

9,429,717 |  | 8,974,267 |  |

4. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 5,548,898 |  | 4,928,855 |  |

| Social security costs | 444,303 |  | 358,959 |  |

| Other pension costs | 189,375 |  | 159,467 |  |

6,182,576 |  | 5,447,281 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Administration | 10 |  | 10 |  |

| Care | 282 |  | 270 |  |

292 |  | 280 |  |

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

4. | EMPLOYEES AND DIRECTORS - continued

| 2025 |  | 2024

£ | £ |

| Director's remuneration | 14,304 |  | 13,080 |  |

| Director's pension contributions to money purchase schemes | 60,000 |  | 60,000 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 1 |  | 1 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Hire of plant and machinery | 35,339 |  | 40,658 |  |

| Other operating leases | 36,543 |  | 33,050 |  |

| Depreciation - owned assets | 289,378 |  | 278,034 |  |

6. | AUDITORS' REMUNERATION

| 2025 |  | 2024

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 12,069 |  | 4,620 |  |

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Interest payable | 3,645 |  | - |  |

8. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 459,269 |  | 506,498 |  |

| Deferred tax | 13,331 |  | 23,712 |  |

| Tax on profit | 472,600 |  | 530,210 |  |

| UK corporation tax was charged at 25%) in 2024.

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

8. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 1,731,688 |  | 1,996,097 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 432,922 |  | 499,024 |  |

| Effects of:

| Expenses not deductible for tax purposes | 6,401 |  | - |  |

| Depreciation in excess of capital allowances | 19,946 |  | 25,258 |  |

| Deferred tax movement | 13,331 |  | 5,928 |  |

| Total tax charge | 472,600 |  | 530,210 |  |

9. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of 1 each

| Interim | 148,800 |  | 196,000 |  |

10. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Office |  | and |  | Motor |

| property |  | equipment |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 9,568,970 |  | 90,878 |  | 818,989 |  | 269,949 |  | 10,748,786 |  |

| Additions | 546,150 |  | 5,382 |  | 66,165 |  | - |  | 617,697 |  |

| At 31 March 2025 | 10,115,120 |  | 96,260 |  | 885,154 |  | 269,949 |  | 11,366,483 |  |

| DEPRECIATION

| At 1 April 2024 | 909,518 |  | 79,493 |  | 487,558 |  | 79,263 |  | 1,555,832 |  |

| Charge for year | 156,511 |  | 5,505 |  | 79,691 |  | 47,671 |  | 289,378 |  |

| At 31 March 2025 | 1,066,029 |  | 84,998 |  | 567,249 |  | 126,934 |  | 1,845,210 |  |

| NET BOOK VALUE

| At 31 March 2025 | 9,049,091 |  | 11,262 |  | 317,905 |  | 143,015 |  | 9,521,273 |  |

| At 31 March 2024 | 8,659,452 |  | 11,385 |  | 331,431 |  | 190,686 |  | 9,192,954 |  |

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 73,112 |  | 238,914 |  |

| Sundry debtors | 4,000 |  | 4,000 |  |

| Prepayments and accrued income | 15,698 |  | 11,098 |  |

92,810 |  | 254,012 |  |

12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 64,035 |  | 64,450 |  |

| Corporation tax | 213,055 |  | 311,466 |  |

| Social security and other taxes | 90,527 |  | 74,609 |  |

| Other creditors and accruals | 171,497 |  | 182,400 |  |

539,114 |  | 632,925 |  |

13. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Directors' loan accounts | 14,928 |  | 34,032 |  |

14. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 60,702 |  | 73,122 |  |

| Between one and five years | 22,732 |  | 79,132 |  |

83,434 |  | 152,254 |  |

15. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 360,596 |  | 347,265 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 347,265 |  |

| Provided during year | 13,331 |  |

| Balance at 31 March 2025 | 360,596 |  |

HORIZON HEALTHCARE HOMES LIMITED (REGISTERED NUMBER: 07080448) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

16. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary | 1 | 200 |  | 200 |  |

17. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 12,281,469 |  |

| Profit for the year | 1,259,088 |  |

| Dividends | (148,800 | ) |

| At 31 March 2025 | 13,391,757 |  |

18. | RELATED PARTY DISCLOSURES

| During the year, a total of key management personnel compensation of £203,445 was paid.

19. | ULTIMATE CONTROLLING PARTY

| The controlling party is R Williams.