Enhanced Young Persons Care Limited

Registered number

07330888

Report and Financial Statements

31 March 2025

Enhanced Young Persons Care Limited
Report and accounts
Contents




Page

Company information	1
Director's report	2
Strategic report	3
Independent auditor's report	7
Income statement	10
Statement of comprehensive income	11
Statement of financial position	12
Statement of changes in equity	13
Statement of cash flows	14
Notes to the financial statements	15

Enhanced Young Persons Care Limited

Company Information

Director

J L Lewis

Auditors

Bell Anderson Limited

264-266 Durham Road

Gateshead

Tyne & Wear

NE8 4JR

Registered office

1 Fox Street

Sunderland Road

Gateshead

Tyne & Wear

NE10 0BD

Registered number

07330888

Enhanced Young Persons Care Limited
Registered number:		07330888
Director's Report

The director presents her report and financial statements for the year ended 31 March 2025.

Principal activities
The company's principal activity during the year continued to be the management of residential care homes.

Directors
The following persons served as directors during the year:

	J L Lewis

Director's responsibilities

The director is responsible for preparing the report and 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 (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are 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 estimates that are reasonable and prudent;
●	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
●	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 her to ensure that the financial statements comply with the Companies Act 2006. She 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.


Disclosure of information to auditors

The director confirms that:
●	so far as she is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	she has taken all the steps that she ought to have taken as a director in order to make herself aware of any relevant audit information and to establish that the company's auditor is aware of that information.



This report was approved by the board on 18 November 2025 and signed on its behalf.


J L Lewis
Director

Enhanced Young Persons Care Limited
Strategic Report




Review of business
Key financial and other indicators between this financial year and last year are as follows:

	2025	2024

Turnover	4,721,816	2,989,663
Gross profit	1,977,546	1,204,212
Net profit before taxation	1,325,658	759,003
Shareholders' funds	9,968,841	9,012,006

The company provides fully OFSTED-registered children's homes and supported accommodation across the North East of England to support young people in flourishing and thriving, regardless of their challenges. During the year ended 31 March 2025, our average reported occupancy was 29 children and young people across our various settings, each carefully designed with a therapeutic approach to provide the highest quality of service in a nurturing and caring environment. Our services include: • Residential children's homes for children living with Emotional and Behavioural Disorders (EBD); • Three residential children's homes for children with Autistic Spectrum Disorder (ASD), two of which are awaiting registration from OFSTED. • A care and support service for children leaving care. • An educational school and activity centre for 30/60 children was recently constructed. • The management team, with 30+ years of experience, is particularly successful in the community–based residential care for young people with challenging disorders and behaviours, specialising in the following services:


Autism Spectrum Disorder (ASD) is a lifelong developmental disability that affects how a person communicates with and relates to other people. It also affects how they make sense of the world around them. • The company's ASD therapeutic services approach is an integral part of its mission. The company collaborates with the young person, their family, carers, and other professionals to provide a multidisciplinary team approach. • This approach includes working alongside experts in psychology, speech and language therapy, counselling, occupational therapy, and alternative therapies. Positive partnerships are considered essential to achieving a consistent, person-centred approach to planning, goal-setting, and supporting the young person in celebrating their achievements. • The company strongly believes that every child and young person has the potential to achieve. Its residential children’s services are committed to monitoring, measuring, and improving the outcomes for each young person in its care. • For children with ASD in Durham, the company utilises the TEACCH system. This structured approach organises the day and layouts for learning and living spaces. By implementing a daily schedule, the company reduces anxieties and fosters the young person's independence in managing their daily activities.

Enhanced Young Persons Care Limited
Strategic Report

Emotional Behaviour disorder (EBD), also known as behavioural and emotional and social difficulties (BESD), is a learning difficulty that is associated with emotional and behavioural problems. • With some children and young people, their adverse development experiences have been such that they require intensive support and therapy. • They may need emotional stability and predictability to improve their health, safety and well-being.
Children leaving care. • The company’s focus in this service is providing accommodation and support for children leaving care. It assists young people who require guidance and resources to transition to the next stage of their young adult lives, fostering independence. • When leaving care, typically at the age of 16 or 17, the young person collaborates with their social worker to develop a pathway plan tailored to their individual needs. This plan is crucial as it incorporates the young person’s views and preferences, forming the foundation for their journey toward increased independence. • In addition to the pathway plan, healthcare professionals in the company’s children’s residential care homes work with the young person to establish a person-centred support plan. This plan focuses on identifying key outcome areas to equip the young person with the skills and resources necessary to live independently within the community.
Business review

Residential Homes and Regulatory Standards The company’s residential homes are fully registered and regulated by Ofsted, undergoing regular inspections to ensure compliance with high standards. As of 31 March 2025, all homes were rated Good , surpassing the national benchmark and reflecting the company’s commitment to quality care. The locations and buildings provide a homely and nurturing environment for young people, while also fostering a strong sense of community within the local area. Operational and Financial Resilience The company operates a resilient and proven business model, effectively managing its services through dedicated staff teams and strong operational leadership. It operates with a lean management structure which minimises costs and ensures responsiveness in decision making and operational effectiveness. In the financial year ending 31 March 2025, the company maintained the confidence of its financial stakeholders, enabling continued investment in the business despite challenges such as skill shortages and rising cost inflation. Revenue increased year-on-year, with the opening of a new service and growth within existing services, reaching £4.8m in 2024 compared to £3.0m in 2024. Underlying EBITDA also improved, rising from £1.0m in the year ending 31 March 2024 to £1.5m in the year ending 31 March 2025.

Enhanced Young Persons Care Limited
Strategic Report

Shareholder Support and Financial Position Shareholders have provided significant financial backing, with their total investment amounting to over £13m up to 31 March 2025. This support has allowed the company to mitigate exposure to recent high interest rates, expand and improve its asset base, and navigate the financial challenges of its initial loss-making period. The company currently operates with only £20k short-term bank borrowings (relating to Covid-19 Business Interruption loans available during the unpredictable trading period for the sector), underscoring its strong financial position and long-term sustainability. The strength of the balance sheet allows for continued support of our services for young people, knowing the continued challenges ahead for the coming year and beyond, as well as offering opportunities to grow and develop our services.

Principal risks and uncertainties The company's primary customers are Local Authorities, and any shift in government purchasing policies away from the independent sector could pose a risk. However, as a government-funded service, children's services benefit from cross-party political support and are generally considered well-protected. Starting in April 2025, rising costs, driven by increases in Employer’s National Insurance contributions that continue to exert financial pressure. The company has transitioned to a Real Living Wage employer, which, while adding to costs, demonstrably improves staff engagement, retention, and service quality. To manage these financial pressures, the company actively negotiates contracts for young people and collaborates with commissioners to develop cost-effective solutions demonstrating clear value. Local authority's control over spending introduces risks related to fee levels for new placements and adjustments for inflation-impacting services for existing users. For example, when a child requires one-to-one, 24-hour care, the basic weekly, individual staff cost exceeds £3,000, calculated as 168 hours multiplied by the full hourly rate of £18. Additional expenses include building supervision, management, operational, and the initial capital costs. Criticism of high fees within the sector often overlooks these substantial overheads that are fundamental to delivering the level of service that our young people require. The company's strategy focuses on delivering high-quality services that achieve positive outcomes for vulnerable young people while maintaining competitive fees that reflect strong value for money.

Future outlook The company’s growth potential remains highly promising. Demand in the market continues to expand significantly each year despite being fragmented across numerous small providers. With its proven experience, unwavering commitment to quality, and ongoing investments in skilled personnel, advanced processes, and bespoke operating software, the company is well-positioned to capitalise on these opportunities and drive future growth. Referrals for children with increasingly complex behavioural needs have been rising. The company is uniquely equipped to meet these challenges, offering the specialist care required to support this growing company effectively.


Enhanced Young Persons Care Limited
Strategic Report

Long-Term Decision-Making All long-term decisions serve the best interests of all stakeholders, including employees, Local Authority customers, and the young people in the company’s care. The company prioritises fairness, sustainability, and collaboration in every aspect of its operations. Employees The company values its employees and maintains open communication through meetings and written updates on matters that impact their interests. All staff members are paid at least the Real Living Wage, regardless of age, reflecting the company’s commitment to fair compensation. Head Office support is effective and efficient compared to others in the sector, which ensures the company is agile and responds to requirements of stakeholders as necessary. Customers The company’s customers are Local Authorities. Each division works collaboratively with them to design and deliver support packages tailored to meet the specific needs of the young people in our care. Suppliers The company establishes clear terms and conditions with suppliers before initiating business transactions. Payments are made according to these agreed-upon terms, reflecting the company’s commitment to fairness and maintaining strong supplier relationships

Environment The company is committed to upholding its excellent reputation by striving for high standards in every area of its work. It carefully selects partners who align with its values, ensuring that the delivery of services provides the best value while minimising environmental impact. As part of its ongoing commitment to sustainability, the company actively seeks to reduce its carbon footprint through energy contracts and monitoring consumption. Community and Stakeholders The directors recognise the essential role of broader stakeholders in achieving the company’s strategy and ensuring long-term business sustainability. Key stakeholders include children and young people, employees, and Local Authority partners. Reputation for high standards and business conduct The company is committed to maintaining high standards of business conduct. By considering the interests of all stakeholders in its decision-making processes, the company ensures fairness and fosters trust across its entire network. Policies and procedures in place are relevant and appropriate for ways of working in the size of company and for the sector.


This report was approved by the board on 18 November 2025 and signed on its behalf.



J L Lewis
Director

Enhanced Young Persons Care Limited
Independent auditor's report
to the members of Enhanced Young Persons Care Limited

Opinion

We have audited the financial statements of Enhanced Young Persons Care Limited (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows 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 the 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;
●	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 directors' 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 directors 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 directors are 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 the audit:
●	the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.

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 directors’ report.
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 directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are 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 directors determine 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 directors are 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 directors either intend to liquidate the company or to cease operations, or have 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.
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 gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates through discussions with the director and other management (as required by auditing standards) and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. As a consequence of these inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

We did not identify any key audit matters relating to irregularities, including fraud. In common with all audits under ISA's (UK), we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

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

Other matter
The financial statements for the year ended 31 March 2024, forming the corresponding figures of the financial statements for the year ended 31 March 2025, are unaudited as the director claimed exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.


Geoffrey Little FCA, CTA
(Senior Statutory Auditor)		264-266 Durham Road
for and on behalf of		Gateshead
Bell Anderson Limited
Statutory Auditor		Tyne & Wear
18 November 2025		NE8 4JR

Enhanced Young Persons Care Limited
Income Statement
for the year ended 31 March 2025


Notes		2025		2024
£			£

Turnover	2	4,721,816		2,989,663

Cost of sales		(2,744,270)		(1,785,451)

Gross profit		1,977,546		1,204,212

Administrative expenses		(719,093)		(394,919)
Other operating income		60,000		153,160

Operating profit	3	1,318,453		962,453

Interest receivable		8,872		1,216
Interest payable	5	(1,667)		(204,666)

Profit on ordinary activities before taxation		1,325,658		759,003

Tax on profit on ordinary activities	6	(368,823)		(101,811)

Profit for the financial year		956,835		657,192

Enhanced Young Persons Care Limited
Statement of Comprehensive Income
for the year ended 31 March 2025


Notes		2025		2024
£			£

Profit for the financial year		956,835		657,192

Other comprehensive income
Gain on revaluation of land and buildings	7	-		4,778,226
Deferred taxation arising on the revaluation of land and buildings	11	-		(1,533,486)

Total comprehensive income for the year		956,835		3,901,932

Enhanced Young Persons Care Limited
Statement of Financial Position
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	7		18,102,593			18,190,805

Current assets
Debtors	8	776,622			360,405
Cash at bank and in hand		681,042			490,582
		1,457,664			850,987

Creditors: amounts falling due within one year	9	(3,953,043)			(4,368,920)

Net current liabilities			(2,495,379)			(3,517,933)

Total assets less current liabilities			15,607,214			14,672,872

Creditors: amounts falling due after more than one year	10		(3,172,824)			(3,218,824)

Provisions for liabilities
Deferred taxation	11		(2,465,549)			(2,442,042)

Net assets			9,968,841			9,012,006

Capital and reserves
Called up share capital	12		100			100
Other reserves	13		7,238,052			7,238,052
Profit and loss account	14		2,730,689			1,773,854

Total equity			9,968,841			9,012,006




J L Lewis
Director
Approved and authorised for issue by the board on 18 November 2025

Enhanced Young Persons Care Limited
Statement of Changes in Equity
for the year ended 31 March 2025

Share		Other		Profit		Total
capital		reserves		and loss
account
£		£		£		£

At 1 April 2023	100		3,993,312		1,116,662		5,110,074

Profit for the financial year					657,192		657,192

Gain on revaluation of land and buildings			4,778,226				4,778,226
Deferred taxation arising on the revaluation of land and buildings			(1,533,486)				(1,533,486)
Other comprehensive income for the financial year	-		3,244,740		-		3,244,740
Total comprehensive income for the financial year	-		3,244,740		657,192		3,901,932


At 31 March 2024	100		7,238,052		1,773,854		9,012,006



At 1 April 2024	100		7,238,052		1,773,854		9,012,006

Profit for the financial year					956,835		956,835


At 31 March 2025	100		7,238,052		2,730,689		9,968,841

Enhanced Young Persons Care Limited
Statement of Cash Flows
for the year ended 31 March 2025

Notes	2025		2024
£		£
Operating activities
Profit for the financial year	956,835		657,192

Adjustments for:
Interest receivable	(8,872)		(1,216)
Interest payable	1,667		204,666
Tax on profit on ordinary activities	368,823		101,811
Depreciation and impairment	165,216		29,853
(Increase)/decrease in debtors	(416,217)		493,468
(Decrease)/increase in creditors	(672,943)		1,774,109
	394,509		3,259,883

Interest received	8,872		1,216
Interest paid	(1,667)		(204,666)
Corporation tax paid	(124,250)		-

Cash generated by operating activities	277,464		3,056,433

Investing activities
Payments to acquire tangible fixed assets	(77,004)		(36,469)

Cash used in investing activities	(77,004)		(36,469)

Financing activities
Repayment of loans	(10,000)		(2,746,859)

Cash used in financing activities	(10,000)		(2,746,859)

Net cash generated
Cash generated by operating activities	277,464		3,056,433
Cash used in investing activities	(77,004)		(36,469)
Cash used in financing activities	(10,000)		(2,746,859)

Net cash generated	190,460		273,105

Cash and cash equivalents at 1 April	490,582		217,477
Cash and cash equivalents at 31 March	681,042		490,582

Cash and cash equivalents comprise:
Cash at bank	681,042		490,582

Enhanced Young Persons Care Limited
Notes to the Accounts
for the year ended 31 March 2025

1	Summary of significant accounting policies

	Basis of preparation
	The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from fees for healthcare services. Turnover is recognised when the significant risks and rewards have transferred to the buyer.

	Tangible fixed assets

	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Fixtures, fittings, tools and equipment			20% reducing balance


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Analysis of turnover					2025		2024
£							£

	Services rendered					4,721,816		2,989,663

	By geographical market:

	UK					4,721,816		2,989,663


3	Operating profit					2025		2024
£							£
	This is stated after charging:

	Depreciation of owned fixed assets					142,404		29,853
	Auditors' remuneration for audit services					7,200		-


4	Staff costs					2025		2024
£							£

	Wages and salaries					2,273,915		1,463,399
	Social security costs					207,302		123,524
	Other pension costs					43,859		28,469
						2,525,076		1,615,392


	Average number of employees during the year					Number	Number

	Healthcare					101		61
						101		61


5	Interest payable					2025		2024
£							£

	Bank loans and overdrafts					1,667		204,666


6	Taxation					2025		2024
£							£
	Analysis of charge in period
	Current tax:
	UK corporation tax on profits of the period					345,316		124,250

	Deferred tax:
	Origination and reversal of timing differences					23,507		(22,439)


	Tax on profit on ordinary activities					368,823		101,811


	Factors affecting tax charge for period
	The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:

						2025		2024
£							£
	Profit on ordinary activities before tax					1,325,658		759,003

	Standard rate of corporation tax in the UK					25%		25%

£							£
	Profit on ordinary activities multiplied by the standard rate of corporation tax					331,415		189,751

	Effects of:
	Capital allowances for period in excess of depreciation					13,901		(8,709)
	Utilisation of tax losses					-		(56,792)
	Deferred tax					23,507		(22,439)

	Current tax charge for period					368,823		101,811


	Factors that may affect future tax charges
	None


7	Tangible fixed assets
		Land and buildings		Plant and machinery		Fixtures, fittings, tools and equipment		Total
		At cost		At cost		At cost
£			£		£		£
	Cost or valuation
	At 1 April 2024	18,058,253		13,442		270,556		18,342,251
	Additions	-		70,188		6,816		77,004
	Disposals	(8,811)		(3,000)		(11,001)		(22,812)
	At 31 March 2025	18,049,442		80,630		266,371		18,396,443

	Depreciation
	At 1 April 2024	-		10,704		140,742		151,446
	Charge for the year	105,670		7,566		29,168		142,404
	At 31 March 2025	105,670		18,270		169,910		293,850

	Carrying amount
	At 31 March 2025	17,943,772		62,360		96,461		18,102,593
	At 31 March 2024	18,058,253		2,738		129,814		18,190,805


						2025		2024
£							£
	Carrying amount of land and buildings on cost basis					8,758,776		8,758,776


	The freehold properties were revalued by Lambert Smith Hampton, a member of RICS, in September 2023 on the basis of open market value.

8	Debtors					2025		2024
£							£

	Trade debtors					547,642		220,195
	Other debtors					228,980		140,210
						776,622		360,405


9	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans					20,000		-
	Trade creditors					12,546		55,557
	Corporation tax					345,316		124,250
	Other taxes and social security costs					64,541		52,105
	Other creditors					3,280,489		4,137,008
	Accruals and deferred income					230,151		-
						3,953,043		4,368,920


10	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		30,000
	Other creditors					3,172,824		3,188,824
						3,172,824		3,218,824


11	Deferred taxation					2025		2024
£							£

	Accelerated capital allowances					2,465,549		2,442,042


						2025		2024
£							£

	At 1 April					2,442,042		930,995
	Charged/(credited) to the profit and loss account					23,507		(22,439)
	Charged to other comprehensive income					-		1,533,486

	At 31 March					2,465,549		2,442,042



12	Share capital	Nominal		2025		2025		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		100		100		100


13	Other reserves					2025		2024
	Revaluation reserve					£	£

	At 1 April					7,238,052		3,993,312
	Gain on revaluation of land and buildings					-		4,778,226
	Deferred taxation arising on the revaluation of land and buildings					-		(1,533,486)

	At 31 March					7,238,052		7,238,052


14	Profit and loss account					2025		2024
£							£

	At 1 April					1,773,854		1,116,662
	Profit for the financial year					956,835		657,192

	At 31 March					2,730,689		1,773,854


15	Related party transactions

	Included within other creditors are amounts of £885,118 (2024: £1,590,560) owed to Enhanced Care and Support Limited, a company under common control. Also included in other creditors are amounts of £2,160,782 (2024: £ 2,299,697) owed to Enhanced Elderly Care Limited a, a company under common control and amounts of £55,556 (2024: £80,390) owed to Tribley Farmlands Limited, a company under common control. Included within other debtors is an amount of £231,285 (2024:£305,641) owed by Resilience (NE) Limited, a company under common control.


16	Controlling party

	The company is controlled on a day to day basis by the director. The ultimate controlling party is G Lewis.


17	Presentation currency

	The financial statements are presented in Sterling.


18	Legal form of entity and country of incorporation

	Enhanced Young Persons Care Limited is a private company limited by shares and incorporated in England.


19	Principal place of business

	The address of the company's principal place of business and registered office is:

	1 Fox Street
	Sunderland Road
	Gateshead
	Tyne & Wear
	NE10 0BD