REGISTERED NUMBER: 08509488 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EASTLEIGH CARE HOMES - HR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M P Madden

REGISTERED OFFICE:

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

REGISTERED NUMBER:

08509488 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr P Bott FCA

AUDITORS:

Mark J Rees LLP Chartered Accountants

and Statutory Auditors

Granville Hall

Granville Road

Leicester

LE1 7RU

CURRENT ASSETS

Debtors

4

1,896,297

2,104,667

Cash at bank

96,486

110,656

1,992,783

2,215,323

CREDITORS

Amounts falling due within one year

5

2,032,373

2,294,820

NET CURRENT LIABILITIES

(39,590

)

(79,497

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(39,590

)

(79,497

)

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

(39,591

)

(79,498

)

SHAREHOLDERS' FUNDS

(39,590

)

(79,497

)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2025 and were signed by:

Mr M P Madden - Director

1.	STATUTORY INFORMATION

Eastleigh Care Homes - HR Limited 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

There were no areas in which the preparation of the financial statements required management to make

significant judgements or estimates.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue represents income receivable from management charges to intercompany groups for the provision of HR services and support.

Revenue is recognised in the accounting period in which the company obtains the right to consideration in exchange of providing payroll services to other group companies.

This revenue ceased during 2024.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by 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.

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.

Creditors

Short term trade 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.

Going concern

The financial statements have been prepared on the going concern basis. As at 31 March 2025 the liabilities exceed the assets by £39,590 (2024: £79,497). Continuation of trade depends on the ongoing support of the group. The director believes that there is not a material difference between the current carrying value of the assets and liabilities and their revised valuation should they need to be assessed on a break up basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 293 ).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

1,893,916

2,104,667

Other debtors

2,381

-

1,896,297

2,104,667

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

260

Amounts owed to group undertakings

2,026,973

2,203,968

Taxation and social security

-

1,251

Other creditors

5,400

89,341

2,032,373

2,294,820

6.	SECURED DEBTS

An unlimited cross company guarantee is held between all companies within the group.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

8.

RESERVES

Retained

earnings

£

At 1 April 2024

(79,498

)

Profit for the year

39,907

At 31 March 2025

(39,591

)

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr P Bott FCA (Senior Statutory Auditor)

for and on behalf of Mark J Rees LLP Chartered Accountants

10.	ULTIMATE CONTROLLING PARTY

The parent company is Welford Bidco 4 Limited which represents the smallest group which the company belongs.

The ultimate controlling parent company at the balance sheet date is Welford Topco Limited, a private limited company incorporated and registered in England and Wales. The registered office of Welford Topco Limited is Granville Hall, Granville Road, Leicester, LE1 7RU.Copies of the consolidated financial statements are available from Companies House, Crown Way, Cardiff, CF14 3UZ. Welford Topco Limited represents the largest group where consolidated financial statements are drawn up.