Arden House Nursing and Care Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14014907 (England and Wales)

ARDEN HOUSE NURSING AND CARE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

137,250

182,250

Tangible assets

5

439,244

102,269

576,494

284,519

CURRENT ASSETS

Debtors

6

62,673

39,357

Cash at bank and in hand

54,546

10,700

117,219

50,057

CREDITORS

Amounts falling due within one year

7

482,146

260,106

NET CURRENT LIABILITIES

(364,927

)

(210,049

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

211,567

74,470

PROVISIONS FOR LIABILITIES

83,456

19,431

NET ASSETS

128,111

55,039

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

128,011

54,939

SHAREHOLDERS' FUNDS

128,111

55,039

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 18 December 2025 and were signed on its behalf by:

L S Sohal - Director

1.	STATUTORY INFORMATION

Arden House Nursing and Care Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14014907

Registered office:

7-8

Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

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.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

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

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

225,000

AMORTISATION

At 1 April 2024

42,750

Amortisation for year

45,000

At 31 March 2025

87,750

NET BOOK VALUE

At 31 March 2025

137,250

At 31 March 2024

182,250

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 April 2024

999

100,000

1,679

102,678

Additions

2,989

355,532

-

358,521

At 31 March 2025

3,988

455,532

1,679

461,199

DEPRECIATION

At 1 April 2024

117

-

292

409

Charge for year

530

20,461

555

21,546

At 31 March 2025

647

20,461

847

21,955

NET BOOK VALUE

At 31 March 2025

3,341

435,071

832

439,244

At 31 March 2024

882

100,000

1,387

102,269

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

22,146

32,708

Other debtors

40,527

6,649

62,673

39,357

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

23,881

21,297

Amounts owed to group undertakings

396,499

172,900

Taxation and social security

14,147

19,265

Other creditors

47,619

46,644

482,146

260,106

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

1

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

54,939

Profit for the year

73,072

At 31 March 2025

128,011

10.	ULTIMATE CONTROLLING PARTY

The controlling party is York Group Ltd.

The ultimate parent company of Arden House Nursing and Care Limited is York Group Limited which is incorporated in England and Wales.

The registered office of the ultimate parent company is 7-8 Portmill Lane, Hitchin, Hertfordshire, SG5 1DJ.

The parent company, York Group Limited has not prepared group accounts as it is exempted from the requirement to do so by Section 398 of the Companies Act 2006. The company meets the qualifying conditions for a small sized group as laid down in section 398 of the Act.

York Group Limited is jointly controlled by Mr L S Sohal and Mr A Rai.