Registration number: 11092492

The Knoll Care Group Limited

Contents

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

The Knoll Care Group Limited

(Registration number: 11092492)
Statement of Financial Position as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,195,082	4,208,760
Investments	5	100,000	100,000
		4,295,082	4,308,760
Current assets
Debtors	6	432,312	450,508
Cash at bank and in hand		44,169	30,652
		476,481	481,160
Creditors: Amounts falling due within one year	7	(789,337)	(2,758,505)
Net current liabilities		(312,856)	(2,277,345)
Total assets less current liabilities		3,982,226	2,031,415
Creditors: Amounts falling due after more than one year	7	(1,963,360)	(2,027,173)
Net assets		2,018,866	4,242
Capital and reserves
Called up share capital		200	200
Share premium reserve		99,900	99,900
Retained earnings		1,918,766	(95,858)
Shareholders' funds		2,018,866	4,242

The Knoll Care Group Limited

(Registration number: 11092492)
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 ......................................... Ms C L Callaghan Director

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

......................................... Mrs A J Callaghan Director

The Knoll Care Group 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.

Exemption from preparing group accounts

The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group.

Prior period adjustment

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.

Tax

The tax expense for the period comprises current 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.

Page 3

The Knoll Care Group Limited

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

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.

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
Land and buildings	2% per annum straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

The Knoll Care Group Limited

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

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 October 2024	4,277,115	4,277,115
At 30 September 2025	4,277,115	4,277,115
Depreciation
At 1 October 2024	68,355	68,355
Charge for the year	13,678	13,678
At 30 September 2025	82,033	82,033
Carrying amount
At 30 September 2025	4,195,082	4,195,082
At 30 September 2024	4,208,760	4,208,760

Included within the net book value of land and buildings above is £4,195,081 (2024 - £4,208,759) in respect of freehold land and buildings.
 

5	Investments

	2025 £	2024 £
Investments in subsidiaries	100,000	100,000