Silverfin false false 31/03/2025 01/04/2024 31/03/2025 Mrs J Bailey 18/06/2015 Mr C J Kerslake 26/02/2003 Mrs S A Kerslake 26/02/2003 27 November 2025 The principal activity of the company is that of a residential care home. 04679815 2025-03-31 04679815 bus:Director1 2025-03-31 04679815 bus:Director2 2025-03-31 04679815 bus:Director3 2025-03-31 04679815 2024-03-31 04679815 core:CurrentFinancialInstruments 2025-03-31 04679815 core:CurrentFinancialInstruments 2024-03-31 04679815 core:Non-currentFinancialInstruments 2025-03-31 04679815 core:Non-currentFinancialInstruments 2024-03-31 04679815 core:ShareCapital 2025-03-31 04679815 core:ShareCapital 2024-03-31 04679815 core:RetainedEarningsAccumulatedLosses 2025-03-31 04679815 core:RetainedEarningsAccumulatedLosses 2024-03-31 04679815 core:Goodwill 2024-03-31 04679815 core:Goodwill 2025-03-31 04679815 core:Vehicles 2024-03-31 04679815 core:FurnitureFittings 2024-03-31 04679815 core:OfficeEquipment 2024-03-31 04679815 core:Vehicles 2025-03-31 04679815 core:FurnitureFittings 2025-03-31 04679815 core:OfficeEquipment 2025-03-31 04679815 bus:OrdinaryShareClass1 2025-03-31 04679815 2024-04-01 2025-03-31 04679815 bus:FilletedAccounts 2024-04-01 2025-03-31 04679815 bus:SmallEntities 2024-04-01 2025-03-31 04679815 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04679815 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04679815 bus:Director1 2024-04-01 2025-03-31 04679815 bus:Director2 2024-04-01 2025-03-31 04679815 bus:Director3 2024-04-01 2025-03-31 04679815 core:Goodwill core:TopRangeValue 2024-04-01 2025-03-31 04679815 core:Vehicles 2024-04-01 2025-03-31 04679815 core:FurnitureFittings 2024-04-01 2025-03-31 04679815 core:OfficeEquipment core:TopRangeValue 2024-04-01 2025-03-31 04679815 2023-04-01 2024-03-31 04679815 core:OfficeEquipment 2024-04-01 2025-03-31 04679815 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04679815 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 04679815 (England and Wales)

# MOORLEIGH RESIDENTIAL CARE HOME LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

MOORLEIGH RESIDENTIAL CARE HOME LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

MOORLEIGH RESIDENTIAL CARE HOME LIMITED

## BALANCE SHEET

As at 31 March 2025
MOORLEIGH RESIDENTIAL CARE HOME LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 44,173 |  | 45,493
|  | 44,173 |  | 45,493
Current assets |  |  |  |
Debtors | 5 | 31,694 |  | 32,791
Cash at bank and in hand |  | 788,209 |  | 786,309
|  | 819,903 |  | 819,100
Creditors: amounts falling due within one year | 6 | ( 187,881) |  | ( 253,311)
Net current assets |  | 632,022 |  | 565,789
Total assets less current liabilities |  | 676,195 |  | 611,282
Creditors: amounts falling due after more than one year |  | ( 11,043) |  | ( 11,373)
Net assets |  | 665,152 |  | 599,909
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 665,052 |  | 599,809
Total shareholders' funds |  | 665,152 |  | 599,909

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Moorleigh Residential Care Home Limited (registered number: 04679815) were approved and authorised for issue by the Board of Directors on 27 November 2025. They were signed on its behalf by:

Mr C J Kerslake Director |

MOORLEIGH RESIDENTIAL CARE HOME LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
MOORLEIGH RESIDENTIAL CARE HOME LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Moorleigh Residential Care Home Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

##### Employee benefits

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

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 20 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Fixtures and fittings | 15 % reducing balance
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 18 |  | 18

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 60,000 |  | 60,000
At 31 March 2025 | 60,000 |  | 60,000
Accumulated amortisation |  |  |
At 01 April 2024 | 60,000 |  | 60,000
At 31 March 2025 | 60,000 |  | 60,000
Net book value |  |  |
At 31 March 2025 | 0 |  | 0
At 31 March 2024 | 0 |  | 0

#### 4. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2024 | 32,515 |  | 181,493 |  | 13,805 |  | 227,813
Additions | 0 |  | 4,000 |  | 3,874 |  | 7,874
At 31 March 2025 | 32,515 |  | 185,493 |  | 17,679 |  | 235,687
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2024 | 31,183 |  | 137,735 |  | 13,402 |  | 182,320
Charge for the financial year | 334 |  | 7,172 |  | 1,688 |  | 9,194
At 31 March 2025 | 31,517 |  | 144,907 |  | 15,090 |  | 191,514
Net book value |  |  |  |  |  |  |
At 31 March 2025 | 998 |  | 40,586 |  | 2,589 |  | 44,173
At 31 March 2024 | 1,332 |  | 43,758 |  | 403 |  | 45,493

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 24,751 |  | 20,930
Prepayments | 6,943 |  | 9,010
Other debtors | 0 |  | 2,851
| 31,694 |  | 32,791

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 5,540 |  | 7,723
Amounts owed to directors | 126,738 |  | 190,343
Accruals | 3,150 |  | 3,150
Taxation and social security | 51,453 |  | 51,095
Other creditors | 1,000 |  | 1,000
| 187,881 |  | 253,311

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100