Registration number: 05290120

Comfy Care Homes Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Comfy Care Homes Limited

Company Information

Directors

L Whitelaw I O'Neil C Whitelaw

Registered office

Norwood House 12 Westbourne Grove Scarborough North Yorkshire YO11 2DJ

Comfy Care Homes Limited

(Registration number: 05290120)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	44,901	50,174
Current assets
Stocks	6	1,300	4,500
Debtors	7	2,760	17,841
Cash at bank and in hand		41,991	53,236
		46,051	75,577
Creditors: Amounts falling due within one year	8	(243,858)	(268,824)
Net current liabilities		(197,807)	(193,247)
Net liabilities		(152,906)	(143,073)
Capital and reserves
Called up share capital		100	100
Retained earnings		(153,006)	(143,173)
Shareholders' deficit		(152,906)	(143,073)

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 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 Profit and Loss Account.

Approved and authorised by the Board on 18 December 2025 and signed on its behalf by:
 

......................................... L Whitelaw Director

......................................... I O'Neil Director

......................................... C Whitelaw Director

Comfy Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 05290120.

The address of its registered office is:
Norwood House
12 Westbourne Grove
Scarborough
North Yorkshire
YO11 2DJ

These financial statements were authorised for issue by the Board on 18 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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Going concern

The directors are aware that there is doubt over the going concern of the entity due to the insolvent balance sheet total of £152,906. This is mainly due to a director’s loan balance of £135,119. The directors have confirmed that they will not seek repayment of the amount until the entity is in a position where it is able to repay it.

The directors have confirmed that they will continue to support the entity in repaying debts and are satisfied that the going concern basis may be used.

Revenue recognition

Turnover arises from the provision of services. Turnover is measured at the fair value of the consideration received or receivable and represents amounts for the rendering of residential care services in the normal course of business, net of discounts and other sales-related taxes.

Turnover from the provision of services is recognised when the service is performed.

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 of each of the companies activities.

Comfy Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measure using the rates and allowances that apply to the sale of the asset.

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.

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss has been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the profit and loss account.

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
Plant and machinery	20% reducing balance
Fixtures and fittings	15% reducing balance
Motor vehicles	25% reducing balance
Office equipment	33% on cost
Land and buildings	10% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Comfy Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Asset class	Amortisation method and rate
Goodwill	10% on cost (fully amortised)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the provision of services in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 29 (2024 - 30).

Comfy Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	140,000	140,000
At 31 March 2025	140,000	140,000
Amortisation
At 1 April 2024	140,000	140,000
At 31 March 2025	140,000	140,000
Carrying amount
At 31 March 2025	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	20,180	264,274	6,000	290,454
Additions	-	3,423	-	3,423
At 31 March 2025	20,180	267,697	6,000	293,877
Depreciation
At 1 April 2024	16,534	218,659	5,087	240,280
Charge for the year	843	7,625	228	8,696
At 31 March 2025	17,377	226,284	5,315	248,976
Carrying amount
At 31 March 2025	2,803	41,413	685	44,901
At 31 March 2024	3,646	45,615	913	50,174

Included within the net book value of land and buildings above is £2,803 (2024 - £3,646) in respect of improvements to property.
 

6

Stocks

	2025 £	2024 £
Other inventories	1,300	4,500

Comfy Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Debtors

	2025 £	2024 £
Trade debtors	2,100	12,705
Prepayments	360	5,136
Other debtors	300	-
	2,760	17,841

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	135,119	164,350
Taxation and social security		18,365	16,798
Accruals and deferred income		70,084	61,985
Other creditors		20,290	25,691
		243,858	268,824

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	135,119	164,350

Other borrowings relate to an unsecured directors loan.

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £88,152 (2024 - £97,752).

Comfy Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

11	Related party transactions

Other transactions with Directors

I O'Neil
At the year end, the company owed the director £Nil (2024: £Nil). This amount is unsecured, interest free and repayable on demand.

C Whitelaw
At the year end, the company owed the director £135,119 (2024: £164,350). This amount is unsecured, interest free and repayable on demand.

L Whitelaw
At the year end, the company owed the director £Nil (2024: £Nil). This amount is unsecured, interest free and repayable on demand.