Company registration number 14809645 (England and Wales)
ABBEY UPLANDS CARE HOME LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
ABBEY UPLANDS CARE HOME LIMITED
COMPANY INFORMATION
Director
Mr J Patel
Secretary
Mrs D Patel
Company number
14809645
Registered office
9 Spareleaze Hill
Loughton
Essex
IG10 1BS
Auditor
Alwyns LLP
Crown House
151 High Road
Loughton
Essex
IG10 4LG
ABBEY UPLANDS CARE HOME LIMITED
CONTENTS
Page
Strategic report
1
Director's report
2 - 3
Independent auditor's report
4 - 6
Statement of comprehensive income
7
Balance sheet
8
Statement of changes in equity
9
Notes to the financial statements
10 - 16
ABBEY UPLANDS CARE HOME LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

The director presents the strategic report for the year ended 30 April 2025.

Review of the business

The principal activity of the company is the running of a care home. The company was incorporated on 17 April 2023 and started trading in January 2024 when the Uplands Care home was acquired.

The director was pleased with the results with these reflecting a full year of the care home operations.

“Our care your happiness” is the company’s overriding motto. Continued focus on customers’ needs is followed up by the highest quality of care and support across all activities. As always, the structure and scope of this care quality is constantly monitored by the company’s governance teams and home managers. Keeping in mind its corporate responsibility and sustainability, the company’s indicators have generally remained over and above regulatory, local authority, and NHS requirements.

As part of the Abbey Total Care Group the company enjoys the support of specialists within the management team, from in-house trainers, experts in Care Quality Commission matters, Local Authority contracts experts and Environmental Health experts. Associate Medical Consultants and GPs are also playing a significant role in providing more specialist resident care, and in liaising with NHS Clinical Commissioning Groups and local hospitals.

The company’s home continues to be regulated by the Care Quality Commission. The Care Quality Commission is responsible for making sure care homes and care services in England provide people with safe, effective, compassionate and high quality care. The company endeavours to ensure it is fully compliant with all required health and safety regulations, labour, and employment laws.

The company’s Key Performance Indicators of occupancy rate, and average fee per bed are continually reviewed. Given trading only started in January 2024 there were no comparisons with earlier periods.

Looking ahead, conditions will continue to be challenging with number of economic uncertainties. The company however is well prepared in achieving growth in the future.

Principle risks

The company monitors and understands prevailing risk for its business and its balance sheet, and by assessing how they interact. By understanding these risks, it seeks appropriate opportunities for risk diversification and management. Local authorities and the NHS continue to restrict annual fee increments and have also lengthened payment periods. The group, of which the company is a member, manages cashflow on a group basis and ensures all of its members have adequate cash resources to deal with this. The company is confident of maintaining its growth momentum well into the foreseeable future.

The care sector remains challenging, with recruitment of healthcare workers continuing to be a sector-wide issue. Rising inflation further increases costs across the business. Despite these pressures, the company is well-positioned to adapt to changing circumstances, balancing the needs of its residents with a focus on growth and long-term sustainability.

On behalf of the board

Mr J Patel
Director
27 November 2025
ABBEY UPLANDS CARE HOME LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
Results and dividends

The results for the year are set out on page 7.

Interim dividends were paid amounting to £500,000. The director does not recommend payment of a final dividend.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr J Patel
Financial instruments
The financial insutrments are managed on a unified basis with Abbey Total Care Group, together known as (the group).
Treasury operations and financial instruments:

The group's principal financial instruments are credit facilities and loans, the main purpose of which is to finance the group's operations. In addition, the group has various other financial assets and liabilities such as trade debtors and trade creditors arising directly from operations.

The group continues to enjoy term and revolving development facilities which have aided greatly in developing agreed projects, and made possible suitable acquisitions of peripheral properties that may fit into the Group’s expansion plans.

Liquidity risk:

Liquidity risk is addressed by holding adequate liquid assets and through appropriate controls. The group continually reviews the residual risks arising and has mitigating actions in place to reduce the levels of these risks. Added to the liquid assets, a portion of the bank facility always remains undrawn to overcome unforeseen eventualities.

Interest rate risk:

The group is exposed to fair value interest rate risk on its borrowings and cashflow interest rate risk on bank overdrafts and loans. The risk has been partially mitigated with an interest rate cap over more than 50% of its bank debt. The group ensures sufficient cash resources are always maintained to mitigate its exposure to excessive interest rate increases.

Credit risk:

Investments of cash surpluses and borrowings are made through banks which must fulfil credit rating criteria approved by the Board. All service users enter into formal agreements with the group which stipulate payment terms. The directors regularly review trade debtors and pursue any outstanding debts on a timely basis. Where necessary, provisions are made for doubtful debts.

Auditor

Alwyns LLP were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

ABBEY UPLANDS CARE HOME LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
Statement of director's responsibilities

The director is responsible for preparing the annual report 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; and

- 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 them 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 of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the director has taken all the necessary steps that they ought to have taken as a director in order to make himself aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
Mr J Patel
Director
27 November 2025
ABBEY UPLANDS CARE HOME LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF ABBEY UPLANDS CARE HOME LIMITED
- 4 -
Opinion

We have audited the financial statements of Abbey Uplands Care Home Limited (the 'company') for the year ended 30 April 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including 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 30 April 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 Auditor's 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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. 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. 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 course of 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 our audit:

- the information given in the strategic report and the director's r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the director's report have been prepared in accordance with applicable legal requirements.

ABBEY UPLANDS CARE HOME LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF ABBEY UPLANDS CARE HOME LIMITED (CONTINUED)
- 5 -
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 identifie d material misstatements in the strategic report or the director's r eport.

We have nothing to report in respect of the following matters in relation to which 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 director's r esponsibilities s tatement, 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 is 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.

Auditor's 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 an auditor's report 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.

Audit procedures undertaken in responses to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claim; inspection of relevant legal correspondence; review of published Care Quality Commission (CQC) inspection reports, inspection of health and safety reports, inspection of Food Standards Agency certificates, testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing transactions around the end of the reporting period; and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As stated above, there is an unavoidable risk that material misstatements my not be detected, even though the audit have been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

ABBEY UPLANDS CARE HOME LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF ABBEY UPLANDS CARE HOME LIMITED (CONTINUED)
- 6 -

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 an auditor's report 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.

David Stanley
Senior Statutory Auditor
For and on behalf of Alwyns LLP
2 December 2025
Chartered Accountants
Statutory Auditor
Crown House
151 High Road
Loughton
Essex
IG10 4LG
ABBEY UPLANDS CARE HOME LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
Year
Period
ended
ended
30 April
30 April
2025
2024
Notes
£
£
Turnover
3
4,151,739
1,011,511
Cost of sales
(2,199,590)
(595,248)
Gross profit
1,952,149
416,263
Administrative expenses
(520,923)
(115,130)
Operating profit
4
1,431,226
301,133
Interest payable and similar expenses
6
(740,960)
(229,076)
Profit before taxation
690,266
72,057
Tax on profit
7
(163,925)
(5,856)
Profit for the financial year
526,341
66,201

The profit and loss account has been prepared on the basis that all operations are continuing operations.

ABBEY UPLANDS CARE HOME LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
9
10,830,259
10,795,691
Current assets
Debtors
10
334,870
332,439
Cash at bank and in hand
11,275
127,839
346,145
460,278
Creditors: amounts falling due within one year
11
(11,082,862)
(11,188,768)
Net current liabilities
(10,736,717)
(10,728,490)
Net assets
93,542
67,201
Capital and reserves
Called up share capital
13
1,000
1,000
Profit and loss reserves
92,542
66,201
Total equity
93,542
67,201

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved and signed by the director and authorised for issue on 27 November 2025
Mr J Patel
Director
Company registration number 14809645 (England and Wales)
ABBEY UPLANDS CARE HOME LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 9 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 17 April 2023
-
0
-
0
-
Period ended 30 April 2024:
Profit and total comprehensive income
-
66,201
66,201
Issue of share capital
13
1,000
-
1,000
Balance at 30 April 2024
1,000
66,201
67,201
Year ended 30 April 2025:
Profit and total comprehensive income
-
526,341
526,341
Dividends
8
-
(500,000)
(500,000)
Balance at 30 April 2025
1,000
92,542
93,542
ABBEY UPLANDS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 10 -
1
Accounting policies
Company information

Abbey Uplands Care Home Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Spareleaze Hill, Loughton, Essex, IG10 1BS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest whole pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’ – Presentation of a statement of cash f low and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ – Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’ – Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Abbey Total Care Group Limited. These consolidated financial statements are available from its registered office.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Land and buildings are not depreciated. The buildings are continually maintained, therefore the residual value is such that the depreciation on buildings is nil.

Apart from land and buildings, depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
ABBEY UPLANDS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 11 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

ABBEY UPLANDS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 12 -
Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ABBEY UPLANDS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 13 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

Critical judgements

The following judgement (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Trade debtors (note 10)

At each reporting date the company assesses whether there is any indication of the non recovery of trade debts. If any such indication exists a provision is recognised based on the director's estimate of amounts recoverable.

3
Turnover

The total turnover of the company for the period has been derived from its principal activity of the operation of a care home which is wholly undertaken in the United Kingdom.

4
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
3,300
1,200
Depreciation of owned tangible fixed assets
24,470
12,947
5
Employees

The average monthly number of persons (including directors) employed by the company during the year of trade was:

2025
2024
Number
Number
Resident welfare
65
19
Administration
3
1
Total
68
20
ABBEY UPLANDS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
5
Employees
(Continued)
- 14 -

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
1,810,670
478,552
Social security costs
156,285
39,089
Pension costs
41,038
10,186
2,007,993
527,827

The director received no remuneration or accrued pension benefits from the company in either period.

6
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
740,960
229,076
7
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
163,925
5,856

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
690,266
72,057
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
172,567
18,014
Group relief
-
0
(2,448)
Timing differences of capital allowances and depreciation
(8,642)
(9,710)
Taxation charge for the year
163,925
5,856
8
Dividends
2025
2024
£
£
Interim paid
500,000
-
0
ABBEY UPLANDS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 15 -
9
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost or valuation
At 1 May 2024
10,756,850
51,788
10,808,638
Additions
-
0
59,038
59,038
At 30 April 2025
10,756,850
110,826
10,867,676
Depreciation and impairment
At 1 May 2024
-
0
12,947
12,947
Depreciation charged in the year
-
0
24,470
24,470
At 30 April 2025
-
0
37,417
37,417
Carrying amount
At 30 April 2025
10,756,850
73,409
10,830,259
At 30 April 2024
10,756,850
38,841
10,795,691

The director does not believe there has been any significant change to the value of freehold land and buildings since acquisition as at 30 April 2025.

There has been no depreciation applied on buildings as the residual value is materially the same as the net book value.

10
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
141,971
295,861
Other debtors
-
0
1,665
Prepayments and accrued income
192,899
34,913
334,870
332,439
11
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
190,724
108,022
Amounts owed to group undertakings
10,460,956
10,839,711
Corporation tax
169,781
5,856
Other taxation and social security
97,685
86,971
Other creditors
157,805
137,338
Accruals and deferred income
5,911
10,870
11,082,862
11,188,768
ABBEY UPLANDS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 16 -
12
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
41,038
10,186

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

13
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
14
Financial commitments, guarantees and contingent liabilities

At the balance sheet date there were contingent liabilities in respect of a debenture and unlimited intercompany guarantees to secure the group's bank loan and overdraft facilities of £30,244,993 by first legal charge over the assets of the company.

15
Related party transactions
During the year the company entered into transactions with related parties as follows:
2025
2024
£
£
Company with common directors and under common control
Repairs and maintenance expenses
186,000
-
16
Ultimate controlling party

The immediate and ultimate parent company in both periods was Abbey Total Care Group Ltd, which owns 100% of the share capital.

The company is included in the consolidated accounts of Abbey Total Care Group Ltd which is the parent of the smallest group preparing consolidated financial statements and can be obtained from 9 Spareleaze Hill, Loughton, Essex, IG10 4LG.

The ultimate controlling party in both years was Mr J M Patel, by virtue of his 100% shareholding in the parent company.

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