Hampton (Burlington Court Care) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01261231

Hampton (Burlington Court Care) Limited

Filleted Financial Statements

For the year ended

31 December 2024

Hampton (Burlington Court Care) Limited

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	5	266,759	298,133

Current assets

Debtors	6	3,453,951	1,864,491
Cash at bank and in hand		14,772	47,507
		------------	------------
		3,468,723	1,911,998

Creditors: amounts falling due within one year	7	2,702,870	2,788,762
		------------	------------
Net current assets/(liabilities)		765,853	( 876,764)
		------------	---------
Total assets less current liabilities		1,032,612	( 578,631)

Provisions	( 2,404)	( 32,769)
	------------	---------
Net assets/(liabilities)	1,035,016	( 545,862)
	------------	---------

Capital and reserves

Called up share capital	16,412	16,412
Profit and loss account	1,018,604	( 562,274)
	------------	---------
Shareholders funds/(deficit)	1,035,016	( 545,862)
	------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:

K U S Sehmi

Director

Company registration number: 01261231

Hampton (Burlington Court Care) Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Burlington House, 369 Wellingborough Road, Northampton, NN1 4EU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis .

Going concern

The company has net liabilities at the statement of financial position date. Support is available by other group companies, who have indicated that they will support the company for the foreseeable future. The directors, having considered the above, continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as disclosed in the accounting policies notes. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as disclosed in the accounting policies notes.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for the provision of care home services, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Assets leased to third parties under operating leases are included in property, plant and equipment. Rents receivable from operating leaes are credited to the Statement of Comprehensive Income in accordance with the terms of the lease.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Short leasehold property	-	2% straight line
Plant and machinery	-	15-33% Straight Line

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 133 (2023: 149 ).

5. Tangible assets

	Freehold property	Short leasehold property	Plant and machinery	Total
	£	£	£	£
Cost
At 1 January 2024 and 31 December 2024	130,000	155,437	3,159,364	3,444,801
	---------	---------	------------	------------
Depreciation
At 1 January 2024	13,203	8,096	3,125,369	3,146,668
Charge for the year	2,600	3,109	25,665	31,374
	---------	---------	------------	------------
At 31 December 2024	15,803	11,205	3,151,034	3,178,042
	---------	---------	------------	------------
Carrying amount
At 31 December 2024	114,197	144,232	8,330	266,759
	---------	---------	------------	------------
At 31 December 2023	116,797	147,341	33,995	298,133
	---------	---------	------------	------------

6. Debtors

	2024	2023
	£	£
Trade debtors	59,221	188,679
Amounts owed by group undertakings	3,184,944	1,535,089
Other debtors	209,786	140,723
	------------	------------
	3,453,951	1,864,491
	------------	------------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	341,600	285,355
Amounts owed to group undertakings	2,092,446	2,261,739
Social security and other taxes	74,029	62,341
Other creditors	194,795	179,327
	------------	------------
	2,702,870	2,788,762
	------------	------------

The bank holds security in the form of a debenture creating a fixed and floating charge over the assets of the company .

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2024	2023
	£	£
Not later than 1 year	839,523	834,000
Later than 1 year and not later than 5 years	3,336,076	3,336,000
Later than 5 years	10,661,490	11,497,775
	-------------	-------------
	14,837,089	15,667,775
	-------------	-------------

9. Contingencies

The company has provided cross guarantees for certain other group companies .

10. Summary audit opinion

The auditor's report dated 16 December 2025 was unqualified .

The senior statutory auditor was Heather McConnell , for and on behalf of Streets Audit LLP .

11. Controlling party

The company considers Rochmills (Holdings) Limited its ultimate controlling party. Rochmills (Holdings) Limited prepares group consolidated financial statements. The address of the registered office is Burlington House, 369 Wellingborough Road, Northampton, England, NN1 4EU. The controlling party is J S Sehmi.