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Registration number: 13847670

Downview Residential Home Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Downview Residential Home Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Downview Residential Home Limited

(Registration number: 13847670)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 296,915 | 301,669
Current assets |  |  |
Stocks |  | 987 | 923
Debtors | 5 | 714 | -
Cash at bank and in hand |  | 47,658 | 35,301
|  | 49,359 | 36,224
Creditors: Amounts falling due within one year | 6 | (291,042) | (291,304)
Net current liabilities |  | (241,683) | (255,080)
Total assets less current liabilities |  | 55,232 | 46,589
Provisions for liabilities |  | (5,883) | (6,903)
Net assets |  | 49,349 | 39,686
Capital and reserves |  |  |
Called up share capital |  | 2,100 | 2,100
Retained earnings |  | 47,249 | 37,586
Shareholders' funds |  | 49,349 | 39,686

Downview Residential Home Limited

(Registration number: 13847670)
Balance Sheet as at 31 March 2025

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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 November 2025 and signed on its behalf by:

......................................... Mr T N Shoesmith Director
......................................... Mrs S A Shoesmith Director

Downview Residential Home Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable of rent in the running of a residential home. Turnover is shown net of sales returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Downview Residential Home Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance
Furniture and fittings | 10% reducing balance
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2024 - 18).

Downview Residential Home Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 262,815 | 33,282 | 966 | 12,714 | 309,777
Additions | - | 634 | - | - | 634
At 31 March 2025 | 262,815 | 33,916 | 966 | 12,714 | 310,411
Depreciation
At 1 April 2024 | - | 4,408 | 423 | 3,277 | 8,108
Charge for the year | - | 2,893 | 136 | 2,359 | 5,388
At 31 March 2025 | - | 7,301 | 559 | 5,636 | 13,496
Carrying amount
At 31 March 2025 | 262,815 | 26,615 | 407 | 7,078 | 296,915
At 31 March 2024 | 262,815 | 28,874 | 543 | 9,437 | 301,669

Included within the net book value of land and buildings above is £262,815 (2024 - £262,815) in respect of freehold land and buildings.

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 714 | -
| 714 | -

Downview Residential Home Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 806 | 559
Taxation and social security | 55,626 | 41,676
Other creditors | 234,610 | 249,069
| 291,042 | 291,304