Company No: 03345052 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Dr G Andrews
	P G Andrews

SECRETARY

Dr G Andrews

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT
	United Kingdom

COMPANY NUMBER

03345052 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,582,378		2,624,902
		2,582,378		2,624,902
Current assets
Debtors	4	57,674		47,582
Cash at bank and in hand	5	( 33,663)		26,548
		24,011		74,130
Creditors: amounts falling due within one year	6	( 1,255,940)		( 1,309,988)
Net current liabilities		(1,231,929)		(1,235,858)
Total assets less current liabilities		1,350,449		1,389,044
Creditors: amounts falling due after more than one year	7	( 977,600)		( 1,018,337)
Provision for liabilities	8	( 26,985)		( 19,274)
Net assets		345,864		351,433
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		345,764		351,333
Total shareholders' funds		345,864		351,433

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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Surbiton Care Homes Limited (registered number: 03345052) were approved and authorised for issue by the Board of Directors on 10 December 2025. They were signed on its behalf by:

Dr G Andrews Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Surbiton Care Homes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	4 years straight line
Vehicles	4 years straight line
Fixtures and fittings	4 years straight line
Other property, plant and equipment	10 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	44		45

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Other property, plant and equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2024	2,330,377		325,430		38,634		348,456		742,684		3,785,581
Additions	0		6,242		36,950		68,685		6,685		118,562
Disposals	0		( 117,173)		( 38,634)		( 106,156)		( 42,984)		( 304,947)
At 31 March 2025	2,330,377		214,499		36,950		310,985		706,385		3,599,196
Accumulated depreciation
At 01 April 2024	46,973		282,342		17,708		331,103		482,553		1,160,679
Charge for the financial year	44,499		18,434		6,927		21,624		48,547		140,031
Disposals	0		( 117,173)		( 17,707)		( 106,156)		( 42,856)		( 283,892)
At 31 March 2025	91,472		183,603		6,928		246,571		488,244		1,016,818
Net book value
At 31 March 2025	2,238,905		30,896		30,022		64,414		218,141		2,582,378
At 31 March 2024	2,283,404		43,088		20,926		17,353		260,131		2,624,902

4. Debtors

	2025		2024
	£		£
Trade debtors	56,477		44,723
Prepayments	197		0
Other debtors	1,000		2,859
	57,674		47,582

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	( 33,663)		26,548

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	47,761		43,613
Trade creditors	48,610		37,141
Amounts owed to directors	954,461		1,003,222
Accruals	11,598		14,081
Taxation and social security	57,115		58,356
Obligations under finance leases and hire purchase contracts	3,462		5,354
Other creditors	132,933		148,221
	1,255,940		1,309,988

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured)	950,564		1,000,798
Obligations under finance leases and hire purchase contracts	27,036		17,539
	977,600		1,018,337

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Bank loans (secured / repayable by instalments)	712,486		779,906

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 19,274)		( 31,310)
(Charged)/credited to the Profit and Loss Account	( 7,711)		12,036
At the end of financial year	( 26,985)		( 19,274)

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100