DREAMS CARE HOMES (CHERRY TREE) LIMITED

DREAMS CARE HOMES (CHERRY TREE) LIMITED
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

DREAMS CARE HOMES (CHERRY TREE) LIMITED Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of DREAMS CARE HOMES (CHERRY TREE) LIMITED for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DREAMS CARE HOMES (CHERRY TREE) LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of DREAMS CARE HOMES (CHERRY TREE) LIMITED , as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of DREAMS CARE HOMES (CHERRY TREE) LIMITED and state those matters that we have agreed to state to the Board of Directors of DREAMS CARE HOMES (CHERRY TREE) LIMITED , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DREAMS CARE HOMES (CHERRY TREE) LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that DREAMS CARE HOMES (CHERRY TREE) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DREAMS CARE HOMES (CHERRY TREE) LIMITED . You consider that DREAMS CARE HOMES (CHERRY TREE) 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 accounts of DREAMS CARE HOMES (CHERRY TREE) 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 accounts 31 March 2025. .................................................... SNP Plus Ltd Accountants and Tax Advisors 284 Station Road Harrow, London HA1 2EA 24 December 2025 1

DREAMS CARE HOMES (CHERRY TREE) LIMITED
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of DREAMS CARE HOMES (CHERRY TREE) LIMITED for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DREAMS CARE HOMES (CHERRY TREE) LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of DREAMS CARE HOMES (CHERRY TREE) LIMITED , as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of DREAMS CARE HOMES (CHERRY TREE) LIMITED and state those matters that we have agreed to state to the Board of Directors of DREAMS CARE HOMES (CHERRY TREE) LIMITED , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DREAMS CARE HOMES (CHERRY TREE) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DREAMS CARE HOMES (CHERRY TREE) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DREAMS CARE HOMES (CHERRY TREE) LIMITED . You consider that DREAMS CARE HOMES (CHERRY TREE) 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 accounts of DREAMS CARE HOMES (CHERRY TREE) 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 accounts
31 March 2025.

....................................................

SNP Plus Ltd
Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
24 December 2025

1

DREAMS CARE HOMES (CHERRY TREE) LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	626,354	660,694
		626,354	660,694
Current assets
Debtors		108,338	9,604,982
Cash at bank and in hand		521,065	35,375
		629,403	9,640,357
Creditors: amount falling due within one year		(634,974)	(627,675)
Net current assets		(5,571)	9,012,682

Total assets less current liabilities		620,783	9,673,376
Accruals and deferred income		(61,275)	0
Provisions for liabilities		(34,401)	(19,600)
Net assets		525,107	9,653,776

Capital and reserves
Called up share capital	4	14,000	82,001
Capital Redemption Reserve		68,001	0
Profit and loss account		443,106	9,571,775
Shareholders' funds		525,107	9,653,776

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 24 December 2025 and were signed on its behalf by:

-------------------------------
Bishwa Tara Ghimire
Director

-------------------------------
Basanta Nepal
Director

2

DREAMS CARE HOMES (CHERRY TREE) LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

DREAMS CARE HOMES (CHERRY TREE) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 02694443, registration address Cherry Tree Luxury Care Home Limited, 209 Newport Road, NEWPORT, England, NP19 9DF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover from the operation of a nursing home is recognized at the fair value of the consideration receivable for the supply of services provided to the residents during the period in the normal course of business. Turnover comprises the invoiced value of goods and services supplied by the company.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Freehold buildings	2% Straight Line
Plant and Machinery	12.50% PA Straight Line
Fixtures and Fittings	20% PA Straight Line
Computer Equipment	20% PA Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 62 (2024 : 57).

3.

Tangible fixed assets

Cost or valuation	Freehold buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	836,836	361,952	177,353	9,793	1,385,934
Additions	-	27,272	50,425	1,083	78,780
Disposals	-	-	-	-	-
At 31 March 2025	836,836	389,224	227,778	10,876	1,464,714
Depreciation
At 01 April 2024	310,301	326,832	85,790	2,317	725,240
Charge for year	16,736	48,653	45,556	2,175	113,120
On disposals	-	-	-	-	-
At 31 March 2025	327,037	375,485	131,346	4,492	838,360
Net book values
Closing balance as at 31 March 2025	509,799	13,739	96,432	6,384	626,354
Opening balance as at 01 April 2024	526,535	35,120	91,563	7,476	660,694

4.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
14,000 Class A shares of £1.00 each	14,000	14,000
0 Class B share of £1.00 each	0	68,001
	14,000	82,001

3

Registered Number: 02694443
England and Wales
DREAMS CARE HOMES (CHERRY TREE) LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025