REGISTERED NUMBER: 02583453 (England and Wales)

CWMDARE HOME LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Purbey

U Kumar

G Saha

R P Saha

C Rani

SECRETARY:

S Purbey

REGISTERED OFFICE:

Aspen House Nursing Home

37 Coedpenmaen Road

Trallwn

Pontypridd

Rhondda Cynon Taff

CF37 4LR

REGISTERED NUMBER:

02583453 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Tangible assets

4

379,271

407,199

CURRENT ASSETS

Stocks

1,170

1,260

Debtors

5

65,870

140,487

Cash at bank and in hand

1,097,322

914,353

1,164,362

1,056,100

CREDITORS

Amounts falling due within one year

6

(207,242

)

(269,532

)

NET CURRENT ASSETS

957,120

786,568

TOTAL ASSETS LESS CURRENT LIABILITIES

1,336,391

1,193,767

CREDITORS

Amounts falling due after more than one year

7

(60,750

)

(60,750

)

PROVISIONS FOR LIABILITIES

(14,225

)

(18,757

)

NET ASSETS

1,261,416

1,114,260

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Capital redemption reserve

1,000

1,000

Retained earnings

1,259,416

1,112,260

SHAREHOLDERS' FUNDS

1,261,416

1,114,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

R P Saha - Director

1.	STATUTORY INFORMATION

Cwmdare Home Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's functional and presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There have been no material departures from Financial Reporting Standard 102 1A.

Turnover

Turnover represents amounts due in respect of the provision of nursing home accommodation and ancillary services during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and property

-

2% & 10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Freehold land, which is included in freehold property, is not depreciated.

Stocks

Stock has been estimated by the directors.

Current tax

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme and to employees personal pension schemes are charged to the profit and loss account in the period to which they relate.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 62 (2024 - 70 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Land and

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

627,652

259,099

190,715

1,077,466

Additions

-

1,808

-

1,808

At 31 March 2025

627,652

260,907

190,715

1,079,274

DEPRECIATION

At 1 April 2024

288,140

236,999

145,128

670,267

Charge for year

9,735

8,847

11,154

29,736

At 31 March 2025

297,875

245,846

156,282

700,003

NET BOOK VALUE

At 31 March 2025

329,777

15,061

34,433

379,271

At 31 March 2024

339,512

22,100

45,587

407,199

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

632

73,906

Amount due from company

under common control

61,219

56,620

Prepayments and accrued income

4,019

9,961

65,870

140,487

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

23,700

52,175

Corporation tax

66,364

31,273

Social security and other taxes

19,238

17,259

Other creditors

4,579

4,287

Directors' current accounts

-

90,000

Accruals and deferred income

93,361

74,538

207,242

269,532

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Directors' loan accounts

60,750

60,750

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class

Nominal

2025

2024

value

£

£

1000

OA shares

£0.50

500

500

1000

BA shares

£0.50

500

500

1,000

1,000

9.	OTHER FINANCIAL COMMITMENTS

At the year end date, the company had total commitment under operating leases of £6,508 (2024: £13,015).