REGISTERED NUMBER: SC386067 (Scotland)

Unaudited Financial Statements

for the Year Ended

31 March 2025

for

FLEMINGTON CARE HOME LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

B Mcnamara

REGISTERED OFFICE:

Flemington Care Home

Flemington Road

Cambuslang

Glasgow

G3 8HB

REGISTERED NUMBER:

SC386067 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

99,532

102,355

CURRENT ASSETS

Debtors

5

528,603

471,934

Cash at bank and in hand

599,520

423,611

1,128,123

895,545

CREDITORS

Amounts falling due within one year

6

(1,092,171

)

(968,689

)

NET CURRENT ASSETS/(LIABILITIES)

35,952

(73,144

)

TOTAL ASSETS LESS CURRENT LIABILITIES

135,484

29,211

PROVISIONS FOR LIABILITIES

(23,858

)

(24,339

)

NET ASSETS

111,626

4,872

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

111,625

4,871

111,626

4,872

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

B Mcnamara - Director

1.	STATUTORY INFORMATION

Flemington Care Home Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

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 etc

-

25% on reducing balance

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

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 117 (2024 - 128 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

82,323

156,922

10,302

249,547

Additions

599

28,779

96

29,474

At 31 March 2025

82,922

185,701

10,398

279,021

DEPRECIATION

At 1 April 2024

54,316

85,232

7,644

147,192

Charge for year

9,840

20,682

1,775

32,297

At 31 March 2025

64,156

105,914

9,419

179,489

NET BOOK VALUE

At 31 March 2025

18,766

79,787

979

99,532

At 31 March 2024

28,007

71,690

2,658

102,355

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

381,582

409,026

Amounts owed by group undertakings

139,988

60,908

Other debtors

(293

)

2,000

Prepayments and accrued income

7,326

-

528,603

471,934

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

24,801

37,114

Amounts owed to group undertakings

8,475

8,475

Tax

37,200

64,789

Social security and other taxes

58,514

40,079

Pensions due

10,175

8,250

Other creditors

12,017

4,777

No description

41,500

-

Accruals and deferred income

329,775

301,211

Accrued expenses

569,714

503,994

1,092,171

968,689

7.	OTHER FINANCIAL COMMITMENTS

At the reporting end date the company had outstanding commitments for future minimum lease payments under non cancellable operating leases of £520,000

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Flemington Care Home Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Flemington Care Home Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Flemington Care Home Limited and state those matters that we have agreed to state to the director of Flemington Care Home Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Flemington Care Home Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Flemington Care Home Limited. You consider that Flemington Care Home Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Flemington Care Home Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

9 December 2025