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Registered number: 07094416









AVERY HOMES WOLVERHAMPTON LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
COMPANY INFORMATION


Directors
J M B Strowbridge (resigned 22 October 2025)
D A Reuben 
C L C Colt 
S B Olsson 




Registered number
07094416



Registered office
3 Cygnet Drive
Swan Valley

Northampton

United Kingdom

NN4 9BS




Independent auditor
Adler Shine LLP
Chartered Accountants & Statutory Auditor

Aston House

Cornwall Avenue

London

N3 1LF





 
AVERY HOMES WOLVERHAMPTON LIMITED
 

CONTENTS



Page
Strategic report
 
 
1 - 2
Directors' report
 
 
3 - 4
Independent auditors' report
 
 
5 - 8
Statement of comprehensive income
 
 
9
Balance sheet
 
 
10
Statement of changes in equity
 
 
11
Notes to the financial statements
 
 
12 - 25


 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The directors present the strategic report for the year ended 31 March 2025.

Business review
 
The performance in the year is in line with expectations. Turnover for the year was £3.3m (2024: £2.9m). The Company recorded an operating profit of £475k (2024: £279k).

Principal risks and uncertainties
 
The Company is a subsidiary of Willowbrook Healthcare Debtco Limited and is managed on a unified basis as part of the Avery Healthcare Group. The principal risks faced by the Company reflect those of the Avery Healthcare Group in delivering its strategic priorities for the forthcoming year. These are listed below:
• Continued assessment of the long term care sector and the potential changes on the horizon;
• Review of government policy and the impact on the care sector of proposed changes in either social    economic terms or direct government focus. Respond to potential changes in the general political view of   the privately provided care sector;
• Review of the housing market and pensions, enabling an assessment of service user’s ability to pay for    care services; and
• Managing the financial risk resulting from fluctuations in interest rates through appropriate hedging    arrangements.
Objectives
• To establish and integrate care homes within the Avery Healthcare Holdings group. They will all be of the
 highest quality from both an environmental and care delivery perspective;
• To recruit and provide training to staff of a similarly high calibre;
• Continue to evolve and use our quality assurance system to assist in this aim of providing high quality
 care  to the vulnerable elderly;
• Continuous expenditure on the environment and fabric of the buildings. Continued recognition of the    importance of this to the residents of our facilities;
• To achieve above industry average outcomes from reviews and inspections undertaken by sector     regulators; and
• To achieve a financial performance in line with budget and in excess of sector norms.
How we will achieve this
• Providing a career path for all our staff;
• Providing the training and support to teach staff the art of caring;
• Complying with all regulatory requirements; and
• Providing better care than our competitors.
How we will assess our performance
• Close supervision of home managers by high calibre and experienced regional managers;
• Achievable care home budgets; and
• Weekly reporting to care home managers on key performance indicators.

Financial key performance indicators
 
The Company monitors the performance of the business using the following:
• Earnings before interest, depreciation, amortisation and tax; and
• Operating cash generation.

Page 1

 
AVERY HOMES WOLVERHAMPTON LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Other key performance indicators
 
Management monitor and review financial and non-financial KPIs such as: occupancy rates, average fee rates, agency usage and its Care Quality Commission ratings.


This report was approved by the board and signed on its behalf.



................................................
S B Olsson
Director

Date: 19 December 2025

Page 2

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the Company is the operation of a care home together with the provision of specialist services for the elderly.

Results and dividends

The profit for the year, after taxation, amounted to £410,651 (2024 - £248,856).

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who served during the year were:

J M B Strowbridge (resigned 22 October 2025)
D A Reuben 
C L C Colt 
S B Olsson 

Page 3

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Future developments

The Company continues to drive the same standards and service levels while seeking to continue to grow the business and its offering.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsAdler Shine LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
S B Olsson
Director

Date: 19 December 2025

Page 4

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AVERY HOMES WOLVERHAMPTON LIMITED
 

Opinion


We have audited the financial statements of Avery Homes Wolverhampton Limited (the 'Company') for the year ended 31 March 2025, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AVERY HOMES WOLVERHAMPTON LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Page 6

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AVERY HOMES WOLVERHAMPTON LIMITED (CONTINUED)



In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. 
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we have:
• considered the nature of the industry and sectors, control environment and business performance;
• made enquires of management about their own identification and assessment of the risk of irregularities; 
• performed audit work over the risk of management override of controls, including testing of journal entries
 and other adjustments for appropriateness, evaluating the business rationale of significant transactions
 outside the normal course of business and reviewing accounting estimates for bias;
• identified and evaluated compliance with relevant laws and regulations and made enquiries of any    instances of non-compliance. The key laws and regulations we considered in this context included UK    Companies Act, data protection, anti-bribery, employment law, health and safety, tax legislation, Money    Laundering Act and Care Quality Commission (CQC) regulations.
• discussed matters among the audit engagement team regarding how and where fraud might occur in the   financial statements and potential indicators of fraud.
To address the risk of fraud through management bias and override of controls, we:
• performed analytical procedures to identify any unusual or unexpected relationships.
• assessed the risk of management override of controls, including through testing journal entries for    appropriateness and review of large and unusual bank transactions.
 
Page 7

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF AVERY HOMES WOLVERHAMPTON LIMITED (CONTINUED)



In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but are not limited to;
• agreeing financial statements disclosures to underlying supporting documentation.
• reviewing minutes of meetings held by those charged with governance.
• enquiring of management as to actual and potential litigation and claims.
• reviewing correspondence with HMRC.
• inspection of regulatory documentation for compliance with CQC requirements and making enquiries with
 management regarding communication with CQC.
 
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Alexander Chrysaphiades FCA (Senior statutory auditor)
for and on behalf of
Adler Shine LLP
Chartered Accountants
Statutory Auditor
Aston House
Cornwall Avenue
London
N3 1LF
 

19 December 2025
Page 8

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
3,257,116
2,911,105

Cost of sales
  
(1,503,773)
(1,366,381)

Gross profit
  
1,753,343
1,544,724

Administrative expenses
  
(1,278,363)
(1,265,276)

Operating profit
 5 
474,980
279,448

Tax on profit
 8 
(64,329)
(30,592)

Profit for the financial year
  
410,651
248,856

There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 12 to 25 form part of these financial statements.

Page 9

 
AVERY HOMES WOLVERHAMPTON LIMITED
REGISTERED NUMBER: 07094416

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 9 
120,505
118,164

  
120,505
118,164

Current assets
  

Stocks
 10 
4,147
4,147

Debtors: amounts falling due within one year
 11 
5,968,017
5,558,547

Cash at bank and in hand
 12 
116,076
81,472

  
6,088,240
5,644,166

Creditors: amounts falling due within one year
 13 
(4,755,165)
(4,705,537)

Net current assets
  
 
 
1,333,075
 
 
938,629

Total assets less current liabilities
  
1,453,580
1,056,793

Creditors: amounts falling due after more than one year
 14 
(923,363)
(937,227)

  

Net assets
  
530,217
119,566


Capital and reserves
  

Called up share capital 
 17 
1
1

Profit and loss account
  
530,216
119,565

  
530,217
119,566


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
S B Olsson
Director

Date: 19 December 2025

The notes on pages 12 to 25 form part of these financial statements.

Page 10

 
AVERY HOMES WOLVERHAMPTON LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2023
1
(129,291)
(129,290)


Comprehensive income for the year

Profit for the year
-
248,856
248,856



At 1 April 2024
1
119,565
119,566


Comprehensive income for the year

Profit for the year
-
410,651
410,651


At 31 March 2025
1
530,216
530,217


The notes on pages 12 to 25 form part of these financial statements.

Page 11

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Avery Homes Wolverhampton Limited is a private company limited by shares. The company is incorporated in England & Wales and its registered office address is 3 Cygnet Drive, Swan Valley, Northampton, United Kingdom, NN4 9BS. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006

The financial statements are prepared in Pounds sterling, which is the functional currency of the Company, rounded to the nearest £1.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Avery Healthcare Holdings Limited as at 31 March 2025 and these financial statements may be obtained from Companies House.

Page 12

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
The group headed by Avery Healthcare Holdings Limited has agreed to continue to provide the Company with the necessary financial support and working capital for at least one year from the date of the approval of these financial statements to allow the Company to meet its liabilities as they fall due. The Company is also subject to cross guaranteed property leasing with other group undertakings. Detailed information regarding the financial position of the group headed by Avery Healthcare Holdings Limited, its cash flows, liquidity position and borrowing facilities are included in the financial statements of Avery Healthcare Holdings Limited, which can be obtained from Companies House.
The group meets its day-to-day working capital requirements through operating cash flows and internal debt financing. Having reviewed the groups financial forecasts and expected future cash flows, the directors are confident that the group has adequate resources to continue in operational existence for the foreseeable future. Consequently, the directors are confident that the group will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.

 
2.4

Turnover

Turnover represents amounts receivable during the year in respect of care services provided.
 
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of the business.
 
Revenue from the sale of services is recognised when the significant risks and rewards of ownership of the service have passed to the resident, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 13

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

Current and deferred taxation

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

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

Page 14

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold improvements
-
5 years
Fixtures and fittings
-
7 years
Computer equipment
-
5 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. 



 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 15

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.14

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Page 16

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.14
Financial instruments (continued)


Basic financial liabilities, which include trade and other payables and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 17

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The key assumptions and other key sources of uncertainty that have a significant effect of the amounts recognised in the financial statements are described below: 
Tangible fixed assets 
Judgements have been made in relation to the lives of  tangible fixed assets, in particular the valuation, the useful economic life and residual value of assets. The directors are also required to consider the carrying value of assets and whether any impairment is required, or reversal of previously recognised impairments. 
The directors have concluded that the asset values and residual values are appropriate and are satisfied that assets are fairly stated at the balance sheet date. 
Provisions
The directors have considered the requirement for provisions in respect of the recoverability of the value of assets and debts, as well as provisions for liabilities (including accrued expenses) based on reasonable expectations, knowledge of the business and historic trends.
Judgements have been made in relation to the recoverability of debtors and the directors are satisfied that adequate provision is made such that debts stated net of provisions are recoverable.
The directors have considered and concluded that the valuations of provisions are appropriate.


4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Care services
3,257,116
2,911,105

3,257,116
2,911,105


All turnover arose within the United Kingdom.

Page 18

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation on owned tangible fixed assets
34,148
29,885

Other operating lease rentals
634,520
636,258

Fees payable to the company's auditor for the audit of these financial statement are settled by another group company Willowbrook Healthcare Limited.


6.


Auditors' remuneration

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.


7.


Employees

2025
2024
£
£

Wages and salaries
1,381,441
1,253,835

Social security costs
103,532
88,048

Cost of defined contribution scheme
22,086
19,301

1,507,059
1,361,184


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Management and administrative staff
3
3



Nursing, care and domestic staff
76
73

79
76

Page 19

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Taxation


2025
2024
£
£



Total current tax
-
-

Deferred tax


Origination and reversal of timing differences
64,329
30,592

Total deferred tax
64,329
30,592


64,329
30,592

Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
474,980
279,448


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
118,745
69,862

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
1,831
7,476

Adjustments to tax charge in respect of prior periods
60,385
17,167

Group relief
(116,632)
(63,913)

Total tax charge for the year
64,329
30,592

Page 20

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
160,807
249,952
31,824
442,583


Additions
1,549
31,870
3,070
36,489



At 31 March 2025

162,356
281,822
34,894
479,072



Depreciation


At 1 April 2024
136,753
161,529
26,137
324,419


Charge for the year on owned assets
7,490
23,906
2,752
34,148



At 31 March 2025

144,243
185,435
28,889
358,567



Net book value



At 31 March 2025
18,113
96,387
6,005
120,505



At 31 March 2024
24,054
88,423
5,687
118,164


10.


Stocks

2025
2024
£
£

Consumables
4,147
4,147

4,147
4,147


Page 21

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

11.


Debtors

2025
2024
£
£


Trade debtors
179,052
129,762

Amounts owed by group undertakings
5,635,535
5,129,455

Other debtors
32,444
107,749

Prepayments and accrued income
61,610
67,876

Deferred taxation
59,376
123,705

5,968,017
5,558,547


Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.


12.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
116,076
81,472

116,076
81,472



13.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
23,240
132,822

Amounts owed to group undertakings
4,360,262
4,176,589

Other taxation and social security
41,161
28,717

Other creditors
223,392
269,984

Accruals and deferred income
107,110
97,425

4,755,165
4,705,537


Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

Page 22

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Accruals and deferred income
923,363
937,227

923,363
937,227


Accruals for future property rental increases have arisen from spreading guaranteed future rent increases over the lease term.


15.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at fair value through profit or loss
116,076
81,472




16.


Deferred taxation




2025
2024


£

£






At beginning of year
123,705
154,297


Charged to profit or loss
(64,329)
(30,592)



At end of year
59,376
123,705

The deferred tax asset is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(20,163)
(16,043)

Tax losses carried forward
78,372
138,756

Provisions
1,167
992

59,376
123,705

Page 23

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

17.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00
1
1



18.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £22,086 (2024 - £19,301). Contributions totalling £4,667 (2024 - £3,964) were payable to the fund at the balance sheet date and are included in creditors.


19.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
667,835
648,384

Later than 1 year and not later than 5 years
2,877,793
2,793,974

Later than 5 years
2,669,456
3,421,110

6,215,084
6,863,468

The Company is party to a debenture to secure its obligations under its lease commitments. The security comprises both fixed and floating charges over the company’s assets. The company has undertaken not to create or permit any other security over the charged assets, except for permitted securities as defined in the debenture and related agreements.


20.Other financial commitments

The Company, together with a number of its fellow subsidiary undertakings, is part of a cross collateral security arrangement to secure the group’s operating property leases with Welltower Inc of Toledo USA.


21.


Related party transactions

The company has taken the exemption available in FRS 102 whereby it has not disclosed transactions with Avery Healthcare Group Limited, an intermediate parent company or any of its wholly owned subsidiary undertakings.

Page 24

 
AVERY HOMES WOLVERHAMPTON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

22.


Controlling party

At the year end, the company was a subsidiary undertaking of Willowbrook Healthcare Debtco Limited, a company incorporated in England and Wales. 
 
The largest UK group in which the results of the Company were consolidated were the group accounts of Veilchenblau Estates Ltd, the Company’s ultimate UK parent company. The smallest group in which the results of the Company were consolidated were the group accounts of Avery Healthcare Holdings Limited, a company registered in England and Wales. The consolidated financial statements of both companies can be obtained from Companies House.
 
The ultimate parent company is Siena Enterprises Group Ltd, a company registered in the British Virgin Islands. 
The registered address of Avery Healthcare Holdings Limited is 3 Cygnet Drive, Swan Valley, Northampton, NN4 9BS.
The registered address for Veilchenblau Estates Ltd is Millbank Tower, 21-24 Millbank, London SW1P 4QP.
The registered address for Siena Enterprises Group Ltd is 2nd Floor O'Neal Marketing Associates Building, PO Box 3174, Wickham's Cay II, Road Town, Tortola, British Virgin Islands.

 
Page 25