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

COMPANY REGISTRATION NUMBER: 10800654

Hampton (Midland Care) Limited

Filleted Financial Statements

For the year ended

31 December 2024

Hampton (Midland Care) Limited

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	5	41,267	72,351

Current assets

Debtors	6	3,151,528	1,374,823
Cash at bank and in hand		1,182	42,387
		------------	------------
		3,152,710	1,417,210

Creditors: amounts falling due within one year	7	3,232,698	2,370,471
		------------	------------
Net current liabilities		79,988	953,261
		--------	---------
Total assets less current liabilities		( 38,721)	( 880,910)

Provisions	10,317	18,088
	--------	---------
Net liabilities	( 49,038)	( 898,998)
	--------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 49,138)	( 899,098)
	--------	---------
Shareholders deficit	( 49,038)	( 898,998)
	--------	---------

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: 10800654

Hampton (Midland 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 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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rental income, 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	15% straight line
Equipment	-	33% straight line

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 73 (2023: 76 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 January 2024	18,305	490,227	3,435	511,967
Additions	–	–	669	669
	--------	---------	-------	---------
At 31 December 2024	18,305	490,227	4,104	512,636
	--------	---------	-------	---------
Depreciation
At 1 January 2024	14,765	423,043	1,808	439,616
Charge for the year	885	29,753	1,115	31,753
	--------	---------	-------	---------
At 31 December 2024	15,650	452,796	2,923	471,369
	--------	---------	-------	---------
Carrying amount
At 31 December 2024	2,655	37,431	1,181	41,267
	--------	---------	-------	---------
At 31 December 2023	3,540	67,184	1,627	72,351
	--------	---------	-------	---------

6. Debtors

	2024	2023
	£	£
Trade debtors	79,695	103,193
Amounts owed by group undertakings and undertakings in which the company has a participating interest	2,911,067	1,135,453
Other debtors	160,766	136,177
	------------	------------
	3,151,528	1,374,823
	------------	------------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	114,495	109,340
Amounts owed to group undertakings and undertakings in which the company has a participating interest	2,893,040	2,065,167
Corporation tax	36,910	22,571
Social security and other taxes	59,911	60,769
Other creditors	128,342	112,624
	------------	------------
	3,232,698	2,370,471
	------------	------------

Bank loans and overdrafts were secured against the assets to which they relate. During the year the group refinanced and as part of this the bank overdraft was repaid.

8. Operating leases

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

	2024	2023
	£	£
Not later than 1 year	630,000	630,000
Later than 1 year and not later than 5 years	2,520,000	2,520,000
Later than 5 years	8,053,644	8,685,370
	-------------	-------------
	11,203,644	11,835,370
	-------------	-------------

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. Related party transactions

Exemption is taken from disclosing group related party transactions as set out in FRS 102 section 1A.

12. Controlling party

The company is a wholly owned subsidiary of Hampton (Midland) Limited , a company registered in England and Wales. The ultimate controlling party is Rochmills (Holdings) Limited , a company registered in England and Wales. Rochmills (Holdings) Limited prepare group consolidated financial statements. The address of the registered office is Burlington House, 369 Wellingborough Road, Northampton, England, NN1 4EU. The ultimate controlling party is J S Sehmi.