REGISTERED NUMBER: 11132666 (England and Wales)

CWMDARE HOMES 2 LIMITED

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

G Saha

R P Saha

C Rani

U Kumar

REGISTERED OFFICE:

37 Coedpenmaen Road

PONTYPRIDD

CF37 4LP

REGISTERED NUMBER:

11132666 (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

362,482

385,440

CURRENT ASSETS

Stocks

720

720

Debtors

5

29,100

79,250

Cash at bank and in hand

726,255

770,026

756,075

849,996

CREDITORS

Amounts falling due within one year

6

(248,605

)

(269,503

)

NET CURRENT ASSETS

507,470

580,493

TOTAL ASSETS LESS CURRENT LIABILITIES

869,952

965,933

CREDITORS

Amounts falling due after more than one year

7

(61,622

)

(61,622

)

NET ASSETS

808,330

904,311

CAPITAL AND RESERVES

Called up share capital

8

2,000

2,000

Retained earnings

806,330

902,311

808,330

904,311

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 Homes 2 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 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% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stock has been estimated by the directors.

Taxation

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss 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 70 (2024 - 69 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Land and

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

757,700

135,313

145,496

1,038,509

DEPRECIATION

At 1 April 2024

415,732

97,007

140,330

653,069

Charge for year

15,154

5,495

2,309

22,958

At 31 March 2025

430,886

102,502

142,639

676,027

NET BOOK VALUE

At 31 March 2025

326,814

32,811

2,857

362,482

At 31 March 2024

341,968

38,306

5,166

385,440

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,849

75,096

Corporation tax

26

26

Prepayments and accrued income

4,225

4,128

29,100

79,250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

43,211

46,810

Social security and other taxes

16,706

13,671

Other creditors

35,804

60,906

Amounts owed to company under

common control

61,219

56,620

Accruals and deferred income

91,665

91,496

248,605

269,503

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

61,622

61,622

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

1000

OB shares

£0.50

500

500

1000

BB shares

£0.50

500

500

2,000

2,000

9.	GUARANTEES AND OTHER FINANCIAL COMMITMENTS

Total future minimum lease payments under non-cancellable operating leases is £26,636 (2024: £33,497).