IRIS Accounts Production v25.1.3.33 05658905 Board of Directors Board of Directors 1.1.24 31.3.25 31.3.25 false true false false false true false Ordinary 0.50000 16299 15230 16299 16189 15230 110 16299 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05658905 2023-12-31 05658905 2025-03-31 05658905 2024-01-01 2025-03-31 05658905 2022-12-31 05658905 2023-01-01 2023-12-31 05658905 2023-12-31 05658905 ns15:EnglandWales 2024-01-01 2025-03-31 05658905 ns14:PoundSterling 2024-01-01 2025-03-31 05658905 ns10:Director1 2024-01-01 2025-03-31 05658905 ns10:Director2 2024-01-01 2025-03-31 05658905 ns10:PrivateLimitedCompanyLtd 2024-01-01 2025-03-31 05658905 ns10:SmallEntities 2024-01-01 2025-03-31 05658905 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2025-03-31 05658905 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2025-03-31 05658905 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2025-03-31 05658905 ns10:FullAccounts 2024-01-01 2025-03-31 05658905 1 2024-01-01 2025-03-31 05658905 ns10:OrdinaryShareClass1 2024-01-01 2025-03-31 05658905 ns10:Director4 44 2023-12-31 05658905 ns10:Director4 44 2022-12-31 05658905 ns10:Director4 44 2023-01-01 2023-12-31 05658905 ns10:Director4 44 2024-01-01 2025-03-31 05658905 ns10:Director4 44 2025-03-31 05658905 ns10:Director4 44 2023-12-31 05658905 ns10:Director5 2024-01-01 2025-03-31 05658905 ns10:Director6 2024-01-01 2025-03-31 05658905 ns10:RegisteredOffice 2024-01-01 2025-03-31 05658905 ns5:CurrentFinancialInstruments 2025-03-31 05658905 ns5:CurrentFinancialInstruments 2023-12-31 05658905 ns5:Non-currentFinancialInstruments 2025-03-31 05658905 ns5:Non-currentFinancialInstruments 2023-12-31 05658905 ns5:ShareCapital 2025-03-31 05658905 ns5:ShareCapital 2023-12-31 05658905 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 05658905 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 05658905 ns5:NetGoodwill 2024-01-01 2025-03-31 05658905 ns5:IntangibleAssetsOtherThanGoodwill 2024-01-01 2025-03-31 05658905 ns5:PlantMachinery 2024-01-01 2025-03-31 05658905 ns5:FurnitureFittings 2024-01-01 2025-03-31 05658905 ns5:MotorVehicles 2024-01-01 2025-03-31 05658905 ns5:NetGoodwill 2023-12-31 05658905 ns5:NetGoodwill 2025-03-31 05658905 ns5:NetGoodwill 2023-12-31 05658905 ns5:LandBuildings 2023-12-31 05658905 ns5:PlantMachinery 2023-12-31 05658905 ns5:LandBuildings 2024-01-01 2025-03-31 05658905 ns5:LandBuildings 2025-03-31 05658905 ns5:PlantMachinery 2025-03-31 05658905 ns5:LandBuildings 2023-12-31 05658905 ns5:PlantMachinery 2023-12-31 05658905 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 05658905 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 05658905 ns10:OrdinaryShareClass1 2025-03-31 05658905 ns10:Director3 2024-01-01 2025-03-31 05658905 ns10:Director4 2024-01-01 2025-03-31 05658905 3 ns10:Director3 2023-12-31 05658905 3 ns10:Director3 2022-12-31 05658905 3 ns10:Director3 2024-01-01 2025-03-31 05658905 3 ns10:Director3 2023-01-01 2023-12-31 05658905 3 ns10:Director3 2025-03-31 05658905 3 ns10:Director3 2023-12-31

REGISTERED NUMBER: 05658905 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 JANUARY 2024 TO 31 MARCH 2025 |

| FOR |

| ERISKAY RESIDENTIAL CARE LTD |

ERISKAY RESIDENTIAL CARE LTD (REGISTERED NUMBER: 05658905) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2024 TO 31 MARCH 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ERISKAY RESIDENTIAL CARE LTD |

COMPANY INFORMATION

FOR THE PERIOD 1 JANUARY 2024 TO 31 MARCH 2025

| DIRECTORS: | Mrs R Bailey

| Mr T R Owen

| Mr N P Mahoney

| Ms A Murphy

| REGISTERED OFFICE: | 14 Gelliwastad Road

| Pontypridd

| RCT

| CF37 2BW

| REGISTERED NUMBER: | 05658905 (England and Wales)

| ACCOUNTANTS: | Sullivans Chartered Accountants

| 13-14 Gelliwastad Road

| Pontypridd

| Rhondda Cynon Taf

| CF37 2BW

ERISKAY RESIDENTIAL CARE LTD (REGISTERED NUMBER: 05658905) |

STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

| 31/3/25 | 31/12/23 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 21,730 |  | 30,009 |  |

21,730 |  | 30,009 |  |

CURRENT ASSETS

Debtors | 6 | 56,704 |  | 66,985 |  |

Cash at bank and in hand | 19,743 |  | 32,138 |  |

76,447 |  | 99,123 |  |

CREDITORS

Amounts falling due within one year | 7 | 32,916 |  | 46,652 |  |

NET CURRENT ASSETS | 43,531 |  | 52,471 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 65,261 |  | 82,480 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (7,400 | ) |

PROVISIONS FOR LIABILITIES | (2,029 | ) | (3,449 | ) |

NET ASSETS | 63,232 |  | 71,631 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 10 |  | 10 |  |

Retained earnings | 63,222 |  | 71,621 |  |

SHAREHOLDERS' FUNDS | 63,232 |  | 71,631 |  |

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

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

The directors acknowledge their 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.

ERISKAY RESIDENTIAL CARE LTD (REGISTERED NUMBER: 05658905) |

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2025

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 Board of Directors and authorised for issue on 16 July 2025 and were signed on its behalf by:

Mr N P Mahoney - Director

Mr T R Owen - Director

ERISKAY RESIDENTIAL CARE LTD (REGISTERED NUMBER: 05658905) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2024 TO 31 MARCH 2025

1. | STATUTORY INFORMATION

| Eriskay Residential Care 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.

| Going Concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover represents contracted fees raised to the local authorities, excluding value added tax, for residential care services provided to its residents.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

| The directors have considered the useful life of the goodwill and have adjusted the policy from 20 years to a finite period of 10 years. The annual adjustment to the amortisation charge due to the policy change is £1,750. The directors do not consider an impairment review to be necessary.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Taxation

| Taxation for the period 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 statement of financial position date.

ERISKAY RESIDENTIAL CARE LTD (REGISTERED NUMBER: 05658905) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

| 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 period was 15 (2023 - 13 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2024

| and 31 March 2025 | 35,000 |  |

| AMORTISATION

| At 1 January 2024

| and 31 March 2025 | 35,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 December 2023 | - |  |

ERISKAY RESIDENTIAL CARE LTD (REGISTERED NUMBER: 05658905) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 31 MARCH 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024

| and 31 March 2025 | 1,006 |  | 70,910 |  | 71,916 |  |

| DEPRECIATION

| At 1 January 2024 | - |  | 41,907 |  | 41,907 |  |

| Charge for period | - |  | 8,279 |  | 8,279 |  |

| At 31 March 2025 | - |  | 50,186 |  | 50,186 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,006 |  | 20,724 |  | 21,730 |  |

| At 31 December 2023 | 1,006 |  | 29,003 |  | 30,009 |  |

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

| 31/3/25 |  | 31/12/23

£ | £ |

| Trade debtors | 53,429 |  | 47,495 |  |

| Other debtors | 3,275 |  | 19,490 |  |

56,704 |  | 66,985 |  |

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

| 31/3/25 |  | 31/12/23

£ | £ |

| Trade creditors | 1,011 |  | 6,322 |  |

| Taxation and social security | 10,641 |  | 9,451 |  |

| Other creditors | 21,264 |  | 30,879 |  |

32,916 |  | 46,652 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/3/25 |  | 31/12/23

£ | £ |

| Other creditors | - |  | 7,400 |  |

9. | SECURED DEBTS

| The bank has a fixed and floating charge over the company assets.

| The company has provided a cross guarantee to the bank for debt in the parent company connected to the freehold property.

ERISKAY RESIDENTIAL CARE LTD (REGISTERED NUMBER: 05658905) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 31 MARCH 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/3/25 |  | 31/12/23

| value: | £ | £ |

| 20 | Ordinary | £0.50 | 10 |  | 10 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31 March 2025 and the year ended 31 December 2023:

| 31/3/25 |  | 31/12/23

£ | £ |

| Mrs A M Zennadi and Mr M Mee

| Balance outstanding at start of period | 16,299 |  | 15,230 |  |

| Amounts advanced | - |  | 16,299 |  |

| Amounts repaid | (16,189 | ) | (15,230 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 110 |  | 16,299 |  |

| The directors loans are repayable on demand and were repaid shortly after the year end.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Gofal Investments Limited.

| Gofal Investments Limited [CRN 16119514], purchased the entire share capital of the company on 28 March 2025.