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REGISTERED NUMBER: 04740877 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ST. MARGUERITE RESIDENTIAL CARE HOME LTD

ST. MARGUERITE RESIDENTIAL CARE HOME LTD (REGISTERED NUMBER: 04740877)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ST. MARGUERITE RESIDENTIAL CARE HOME LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | R Basra

| REGISTERED OFFICE: | 10 Brompton Farm Road

| Rochester

| ME2 3QY

| REGISTERED NUMBER: | 04740877 (England and Wales)

| ACCOUNTANTS: | Carleys

| Second Floor South

| The Fitted Rigging House

| The Historic Dockyard

| Chatham

| Kent

| ME4 4TZ

ST. MARGUERITE RESIDENTIAL CARE HOME LTD (REGISTERED NUMBER: 04740877)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 45,000 |  | 56,250 |  |

Tangible assets | 5 | 1,519,041 |  | 1,570,232 |  |

1,564,041 |  | 1,626,482 |  |

CURRENT ASSETS

Debtors | 6 | 250,943 |  | 598,507 |  |

Cash at bank | 87,502 |  | - |  |

338,445 |  | 598,507 |  |

CREDITORS

Amounts falling due within one year | 7 | 204,280 |  | 257,779 |  |

NET CURRENT ASSETS | 134,165 |  | 340,728 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,698,206 |  | 1,967,210 |  |

PROVISIONS FOR LIABILITIES | 180,945 |  | 172,578 |  |

NET ASSETS | 1,517,261 |  | 1,794,632 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 200 |  |

Revaluation reserve | 10 | 1,357,845 |  | 1,386,536 |  |

Retained earnings | 159,216 |  | 407,896 |  |

SHAREHOLDERS' FUNDS | 1,517,261 |  | 1,794,632 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

R Basra - Director

ST. MARGUERITE RESIDENTIAL CARE HOME LTD (REGISTERED NUMBER: 04740877)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| St. Marguerite Residential Care Home Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents amounts receivable for services.

| Goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

| For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

| 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 | - | 5% on cost

| Fixtures and fittings | - | 15% on reducing balance and Straight line over 3 years

| Motor vehicles | - | 25% on reducing balance

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

| 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.

| 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.

ST. MARGUERITE RESIDENTIAL CARE HOME LTD (REGISTERED NUMBER: 04740877)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 18 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 225,000 |  |

| AMORTISATION

| At 1 April 2024 | 168,750 |  |

| Charge for year | 11,250 |  |

| At 31 March 2025 | 180,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 45,000 |  |

| At 31 March 2024 | 56,250 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 1,550,000 |  | 125,747 |  | 1,675,747 |  |

| Additions | - |  | 12,150 |  | 12,150 |  |

| Disposals | - |  | (63,248 | ) | (63,248 | ) |

| At 31 March 2025 | 1,550,000 |  | 74,649 |  | 1,624,649 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 105,515 |  | 105,515 |  |

| Charge for year | 45,000 |  | 7,574 |  | 52,574 |  |

| Eliminated on disposal | - |  | (52,481 | ) | (52,481 | ) |

| At 31 March 2025 | 45,000 |  | 60,608 |  | 105,608 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,505,000 |  | 14,041 |  | 1,519,041 |  |

| At 31 March 2024 | 1,550,000 |  | 20,232 |  | 1,570,232 |  |

ST. MARGUERITE RESIDENTIAL CARE HOME LTD (REGISTERED NUMBER: 04740877)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | TANGIBLE FIXED ASSETS - continued

| Land and buildings are carried at valuation. If land and buildings were measured using the cost model, the carrying amounts would have been approximately £228,198 (2024: £252,007), being cost £635,019 (2024: £635,019) and depreciation £406,821 (2024: £383,012).

| Cynergy Bank plc holds a legal mortgage, legal assignment and fixed charge over the property.

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 113,682 |  | - |  |

| Other debtors | 137,261 |  | 598,507 |  |

250,943 |  | 598,507 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 8,541 |  |

| Trade creditors | 18,000 |  | - |  |

| Taxation and social security | 46,546 |  | 211,248 |  |

| Other creditors | 139,734 |  | 37,990 |  |

204,280 |  | 257,779 |  |

8. | SECURED DEBTS

| Cynergy Bank plc holds a debenture over all assets, business, undertakings and rights of the company and the parent company.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2024 | 1,386,536 |  |

| Depreciation difference historic cost and revaluation | (28,691 | ) |

| At 31 March 2025 | 1,357,845 |  |

11. | RELATED PARTY DISCLOSURES

| At 31st March 2025 the company owed Aleksha Care Limited, a company which is owned 100% by the director, Mrs R Basra, £29,209 (£2024: £0)

ST. MARGUERITE RESIDENTIAL CARE HOME LTD (REGISTERED NUMBER: 04740877)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

12. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Aleksha Holdings Limited.