Company No: 04679815 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	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

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