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Company Registration No. 05535442 (England and Wales)
Macleod Pinsent Care Conifer Ltd Unaudited accounts for the period from 1 October 2024 to 31 March 2025
Macleod Pinsent Care Conifer Ltd Unaudited accounts Contents
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Macleod Pinsent Care Conifer Ltd Company Information for the period from 1 October 2024 to 31 March 2025
Directors
Romi Pinsent Russell Pinsent
Secretary
Fiona Pinsent
Company Number
05535442 (England and Wales)
Registered Office
Conifer Lodge Residential Home 95-99 Pembroke Crescent Hove East Sussex BN3 5DE England
Accountants
Angela MacCarthy Limited T A On The Spot 7 Chalfont Drive Hove East Sussex BN3 6QR
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Macleod Pinsent Care Conifer Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
21,250 
28,750 
Tangible assets
2,791 
3,326 
24,041 
32,076 
Current assets
Debtors
1,078,925 
986,411 
Cash at bank and in hand
64 
49 
1,078,989 
986,460 
Creditors: amounts falling due within one year
(644,379)
(610,649)
Net current assets
434,610 
375,811 
Total assets less current liabilities
458,651 
407,887 
Provisions for liabilities
Other provisions
(496)
(496)
Net assets
458,155 
407,391 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
458,055 
407,291 
Shareholders' funds
458,155 
407,391 
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Romi Pinsent Director Company Registration No. 05535442
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Macleod Pinsent Care Conifer Ltd Notes to the Accounts for the period from 1 October 2024 to 31 March 2025
1
Statutory information
Macleod Pinsent Care Conifer Ltd is a private company, limited by shares, registered in England and Wales, registration number 05535442. The registered office is Conifer Lodge Residential Home, 95-99 Pembroke Crescent, Hove, East Sussex, BN3 5DE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
Revenue
Turnover represents sales of services and is recognised at the point the customer is entitled to consideration.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of 10 years.
Tangible fixed assets
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & machinery
20% on cost
Fixtures & fittings
14% on cost
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the 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 the profit and loss account in the period to which they relate.
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Macleod Pinsent Care Conifer Ltd Notes to the Accounts for the period from 1 October 2024 to 31 March 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
150,000 
At 31 March 2025
150,000 
Amortisation
At 1 October 2024
121,250 
Charge for the period
7,500 
At 31 March 2025
128,750 
Net book value
At 31 March 2025
21,250 
At 30 September 2024
28,750 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
5,247 
27,483 
1,872 
34,602 
At 31 March 2025
5,247 
27,483 
1,872 
34,602 
Depreciation
At 1 October 2024
5,188 
24,322 
1,766 
31,276 
Charge for the period
35 
394 
106 
535 
At 31 March 2025
5,223 
24,716 
1,872 
31,811 
Net book value
At 31 March 2025
24 
2,767 
- 
2,791 
At 30 September 2024
59 
3,161 
106 
3,326 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,263 
11,897 
Amounts due from group undertakings etc.
1,067,377 
973,742 
Accrued income and prepayments
2,285 
772 
1,078,925 
986,411 
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Macleod Pinsent Care Conifer Ltd Notes to the Accounts for the period from 1 October 2024 to 31 March 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
81,988 
85,482 
Trade creditors
54,008 
65,124 
Taxes and social security
91,557 
73,004 
Other creditors
31,719 
17,041 
Loans from directors
350,104 
315,359 
Accruals
(2,921)
10,867 
Deferred income
37,924 
43,772 
644,379 
610,649 
8
Transactions with related parties
The transactions with the directors and shareholders have not been conducted under normal market conditions: A balance of £350,104 is owed to Mr R Pinsent at the period end. No interest is being charged by the director. During the period the company was charged a management fee of £35,032 (2024: £109,210) by MacLeod Pinsent Care Homes Ltd (parent company). At the period end date the company was owed £751,022 (2024: £691,654) by this company. Parkview Care Homes Ltd, a company controlled by the same individuals as this company, owes the company £316,355 at the period end date. (2024: £282,088).
9
Average number of employees
During the period the average number of employees was 31 (2024: 29).
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