REGISTERED NUMBER: 06897511 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Rookhurst Lodge Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Z D Chaudhry

Mr C A Milner

Mr H Potgieter

REGISTERED OFFICE:

319B Walton Road

West Molesey

Surrey

KT8 2QG

REGISTERED NUMBER:

06897511 (England and Wales)

AUDITORS:

Merit Accountants and Tax Advisors Ltd

16 Upper Woburn Place

London

WC1H 0AF

FIXED ASSETS

Tangible assets

5

4,461

5,542

CURRENT ASSETS

Debtors

6

1,025,567

845,464

Cash at bank and in hand

9,834

21,405

1,035,401

866,869

CREDITORS

Amounts falling due within one year

7

338,049

302,934

NET CURRENT ASSETS

697,352

563,935

TOTAL ASSETS LESS CURRENT LIABILITIES

701,813

569,477

PROVISIONS FOR LIABILITIES

1,082

1,344

NET ASSETS

700,731

568,133

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

700,631

568,033

SHAREHOLDERS' FUNDS

700,731

568,133

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 Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr Z D Chaudhry - Director

1.	STATUTORY INFORMATION

Rookhurst Lodge Limited is a private company, limited by shares , registered in England and Wales. 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.

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.

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

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.

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.

Going concern

The directors have formed a judgement, at the time of approving the financial statements, that the company has adequate resources to enable it to continue in operational existence for the foreseeable future. As such, the financial statements have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	AUDITORS' REMUNERATION

31.3.25

31.3.24

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

3,692

3,692

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

22,534

Additions

305

At 31 March 2025

22,839

DEPRECIATION

At 1 April 2024

16,992

Charge for year

1,386

At 31 March 2025

18,378

NET BOOK VALUE

At 31 March 2025

4,461

At 31 March 2024

5,542

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

29,236

24,487

Amounts owed by group undertakings

853,769

706,565

Amounts owed by participating interests

141,473

114,412

Other debtors

1,089

-

1,025,567

845,464

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

494

1,780

Amounts owed to group undertakings

262,761

234,816

Amounts owed to participating interests

565

-

Taxation and social security

62,524

55,768

Other creditors

11,705

10,570

338,049

302,934

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Hussein Bhaiji CTA FCCA (Senior Statutory Auditor)

for and on behalf of Merit Accountants and Tax Advisors Ltd

9.	RELATED PARTY DISCLOSURES

Trustcare Management Limited is the immediate and ultimate parent company by virtue of holding 100% of the issued share capital of the company. It is a company incorporated in England and Wales and it's Registered Office is at 319B Walton Road, West Molesey, Surrey, KT8 2QG.

Management fees charged by the parent to the company was £30,785 (2024: £30,929).

Included in debtors are the following loan balance: £94,349 (2024: £74,088) owed by Focus Care Supported Living Limited, £21,396 (2024: £21,396) owed by Zenek Holdings Ltd, £14,279 (2024: £10,879) owed by Lorac Property Ltd, £9,648 (2024: £8,048) owed by Lorac Lodge Ltd, and £1,800 (2024: £Nil) owed by Square Logik Ltd. These amounts are receivable on demand. The entities are considered related party as Zameer Deen Chaudhry is a director with significant influence in all of them.

Included in creditors is a loan balance: £565.41 (2024: £74,088) owed to Trust Care Cambridgeshire Ltd. This amount is payable on demand. The entity is considered related party as Zameer Deen Chaudhry is a director with significant influence in the company.

10.	PENSION COMMITMENTS

The amount recognised in the profit and loss as an expense in relation to defined contribution plans was £6,857 (2024: £5,044). As at the period end contributions totalling £3,076 (2024: £1,464) were payable.