Registration number: 04728755

The Knoll Care Partnership Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

The Knoll Care Partnership Limited

(Registration number: 04728755)
Statement of Financial Position as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	64,295	69,358
Current assets
Stocks	5	3,879	3,694
Debtors	6	634,730	1,868,790
Cash at bank and in hand		95,832	192,233
		734,441	2,064,717
Creditors: Amounts falling due within one year	7	(457,632)	(291,864)
Net current assets		276,809	1,772,853
Total assets less current liabilities		341,104	1,842,211
Provisions for liabilities		(16,074)	(17,339)
Net assets		325,030	1,824,872
Capital and reserves
Called up share capital		4	4
Retained earnings		325,026	1,824,868
Shareholders' funds		325,030	1,824,872

The Knoll Care Partnership Limited

(Registration number: 04728755)
Statement of Financial Position as at 30 September 2025

For the financial year ending 30 September 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 Income Statement.

Approved and authorised by the Board on 12 December 2025 and signed on its behalf by:
 

......................................... Mr M J Callaghan Director

......................................... Mr A G Callaghan Director

The Knoll Care Partnership Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

The address of its registered office is:
Bowfell House
2 Brook Road
Urmston
Manchester
M41 5RQ

These financial statements were authorised for issue by the Board on 12 December 2025.

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.

Prior period errors

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are included in the profit and loss account on an accruals basis.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Page 3

The Knoll Care Partnership Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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 statement of financial position 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.

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
Property alterations	10% Straight line
Fixtures and fittings	10% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

The Knoll Care Partnership Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the income statement.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 83 (2024 - 76).

The Knoll Care Partnership Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	196,236	196,236
Additions	2,013	2,013
At 30 September 2025	198,249	198,249
Depreciation
At 1 October 2024	126,878	126,878
Charge for the year	7,076	7,076
At 30 September 2025	133,954	133,954
Carrying amount
At 30 September 2025	64,295	64,295
At 30 September 2024	69,358	69,358

5

Stocks

	2025 £	2024 £
Other inventories	3,879	3,694

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		79,298	35,578
Amounts owed by related parties	8	541,736	1,816,890
Other debtors		13,696	16,322
		634,730	1,868,790

The Knoll Care Partnership Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	23,425	42,779
Taxation and social security	195,472	52,169
Accruals and deferred income	236,670	192,433
Other creditors	2,065	4,483
	457,632	291,864

8	Related party transactions

Transactions with directors

2024	At 1 April 2023 £	Repayments by director £	At 30 September 2024 £
Mrs A J Callaghan
Amounts advanced	3,888	(3,888)	-

9	Parent and ultimate parent undertaking

The company's immediate parent is The Knoll Care Group Limited, incorporated in England .

  These financial statements are available upon request from Bowfell House, 2 Brook Road, Urmston, Manchester, M41 5RQ.