Registration number: 13316878

Curaa Homes (II) Ltd.

Contents

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

Curaa Homes (II) Ltd.

Company Information

Directors

A Khan H A Khan

Registered office

Salisbury House London Wall Unit 678 London EC2M 5SQ

Auditors

Hazlewoods LLP Windsor House Bayshill Road Cheltenham GL50 3AT

Curaa Homes (II) Ltd.

(Registration number: 13316878)
Balance Sheet as at 31 March 2025

	Note	2025  £	2024  £
Fixed assets
Intangible assets	5	288,750	306,250
Tangible assets	6	2,444,421	2,500,546
		2,733,171	2,806,796
Current assets
Debtors: Amounts falling due within one year	7	156,188	90,876
Debtors: Amounts falling due after more than one year	7	124,782	487,892
Cash at bank and in hand		68,916	24,004
		349,886	602,772
Creditors: Amounts falling due within one year	8	(316,170)	(225,471)
Net current assets		33,716	377,301
Total assets less current liabilities		2,766,887	3,184,097
Creditors: Amounts falling due after more than one year	8	(2,572,940)	(3,083,925)
Deferred tax liabilities		(14,679)	(15,773)
Net assets		179,268	84,399
Capital and reserves
Called up share capital		1	1
Profit and loss account		179,267	84,398
Total equity		179,268	84,399

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 23 December 2025 and signed on its behalf by:
 

A Khan
Director

H A Khan
Director

Curaa Homes (II) Ltd.

Notes to the 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.

The company was formerly known as Brook House Care Ltd.

The address of its registered office is:
Salisbury House London Wall
Unit 678
London
EC2M 5SQ
England

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 for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Name of parent of group

These financial statements are consolidated in the financial statements of Curaa Group Ltd.

The financial statements of Curaa Group Ltd. may be obtained from Companies House.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Judgements and estimation uncertainty

These financial statements do not contain any significant judgements or estimation uncertainty.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company. 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 for each of the company's activities.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Curaa Homes (II) Ltd.

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

Tax

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

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

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold property	2% straight line
Fixtures and fittings	25% straight line
Computer equipment	15% reducing balance
Plant and machinery	15% reducing balance

Freehold land is not depreciated.

Intangible assets

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.

Negative goodwill arising on an acquisition is recognised on the face of the balance sheet on the acquisition date and subsequently the excess up to the fair value of non-monetary assets acquired is recognised in profit or loss in the periods in which the non-monetary assets are recovered.

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:

Asset class	Amortisation method and rate
Goodwill	2.5% straight line

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.

Curaa Homes (II) Ltd.

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

Trade debtors

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

Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. 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 debtors.

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 and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

 Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Curaa Homes (II) Ltd.

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

Financial instruments (continued)

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.

A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

The recoverable amount of goodwill is derived from measurement of the present value of the future cash flows of the cash-generating units ('CGUs') of which the goodwill is a part. Any impairment loss in respect of a CGU is allocated first to the goodwill attached to that CGU, and then to other assets within that CGU on a pro-rata basis.

Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised. Where a reversal of impairment occurs in respect of a CGU, the reversal is applied first to the assets (other than goodwill) of the CGU on a pro-rata basis and then to any goodwill allocated to that CGU.

For financial assets carried at amortised cost, the amount of an impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was as follows:

	2025  No.	2024  No.
Average number of employees	50	47

4

Auditors' remuneration

	2025 £	2024 £
Audit of the financial statements	4,200	4,800
Other fees to auditors
All other non-audit services	3,150	15,155

 

5

Intangible assets

	Goodwill  £
Cost
At 1 April 2024 and as at 31 March 2025	350,000
Amortisation
At 1 April 2024	43,750
Amortisation charge	17,500
At 31 March 2025	61,250
Carrying amount
At 31 March 2025	288,750
At 31 March 2024	306,250

Curaa Homes (II) Ltd.

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

6

Tangible assets

	Freehold land and buildings £	Furniture, fittings and equipment  £	Total £
Cost
At 1 April 2024	2,543,860	132,934	2,676,794
Additions	-	29,326	29,326
At 31 March 2025	2,543,860	162,260	2,706,120
Depreciation
At 1 April 2024	121,161	55,087	176,248
Charge for the year	50,877	34,574	85,451
At 31 March 2025	172,038	89,661	261,699
Carrying amount
At 31 March 2025	2,371,822	72,599	2,444,421
At 31 March 2024	2,422,699	77,847	2,500,546

Freehold land of £240,000 (2024 - £240,000) is not depreciated.

7

Debtors

	2025  £	2024  £
Trade debtors	94,495	61,776
Amounts owed by related parties	19,641	-
Other debtors	30,100	19,814
Prepayments	11,952	9,286
Amounts owed by group undertakings	124,782	487,892
	280,970	578,768
Less non-current portion	(124,782)	(487,892)
Total current trade and other debtors	156,188	90,876

Details of non-current trade and other debtors

£124,782 (2024 - £487,892) of amounts owed by group undertakings is classified as non current.

Curaa Homes (II) Ltd.

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

8

Creditors

	2025  £	2024  £
Due within one year
Trade creditors	37,859	23,990
Social security and other taxes	22,763	26,191
Outstanding defined contribution pension costs	4,729	4,033
Other creditors	149,109	97,222
Accrued expenses	20,093	18,516
Corporation tax liability	59,607	55,519
Deferred income	22,010	-
	316,170	225,471
Due after one year
Amounts owed to group undertakings	2,572,940	3,083,925

9

Parent and ultimate parent undertaking

The company's immediate parent is Curaa Group Ltd., incorporated in England and Wales.

 The ultimate controlling party are the directors of the company.

10

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 23 December 2025 was Simon Worsley, who signed for and on behalf of Hazlewoods LLP.