Fisher Care Group Limited

Registered number

07914544

Report and Financial Statements

29 March 2025

Fisher Care Group Limited
Report and accounts
Contents




Page

Company information	1
Directors' report	2
Strategic report	3
Independent auditor's report	5
Consolidated Income statement	8
Statement of consolidated comprehensive income	9
Consolidated statement of financial position	10
Company statement of financial position	11
Consolidated Statement of changes in equity	12
Consolidated Statement of cash flows	13
Notes to the financial statements	14

Fisher Care Group Limited

Company Information

Directors

Mr D Wilson

Mr J J Fisher

Mr S P Gilbert

Auditors

Bell Anderson Limited

264-266 Durham Road

Gateshead

Tyne & Wear

NE8 4JR

Registered office

Henson House

Ponteland Road

Newcastle upon Tyne

Tyne & Wear

NE5 3DF

Registered number

07914544

Fisher Care Group Limited
Registered number:		07914544
Directors' Report

The directors present their report and financial statements for the year ended 29 March 2025.

Principal activities
The company's principal activity during the year continued to be the operation of CQC Registered Residential Care Homes.

Dividends
The directors do not recommend the payment of a final dividend.

Directors
The following persons served as directors during the year:

	Mr D Wilson
	Mr J J Fisher
	Mr S P Gilbert

Directors' responsibilities

The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and estimates that are reasonable and prudent;
●	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
●	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
●	so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.



This report was approved by the board on 23 December 2025 and signed on its behalf.



J Fisher
Director

Fisher Care Group Limited
Strategic Report



Review of business
Key financial and other indicators between this financial year and last year are as follows:
	2024	2023

Turnover	6,948,189	6,044,387
Gross profit	3,067,426	2,098,502
Operating profit/(loss)	1,166,456	1,042,473
Shareholders' funds	13,933,793	2,383,741

The directors are pleased to report that strategic decisions made in previous periods have resulted in a significant improvement in the operating profit of the two care homes operated by the subsidiary companies and are satisfied with the results. he improved results and occupancy levels have been reflected in the improved valuation of the care home which has been incorporated in the accounts following the independent valuation received by the directors. The directors believe that this continuous implementation will result in continued profitability in future periods and they continue to explore further opportunities to grow the activities of the group.

Principal risks and uncertainties
As with any business, the company faces a variety of risks and uncertainties in the normal course of its activities, but it aims to minimise any possible adverse effects on operations through the effective implementation of risk management procedures. These procedures seek to identify any potential risk to the company's business activities and on an on-going basis monitor such risk and the possible impact on the company's well-being. The principal risks and uncertainties that the company faces and which management believes could have a material and adverse impact on operations include the following:
Market risks
The market in which the company operates continues to be highly competitive. Employee costs and operational costs have in some instances significantly increased in the year. Furthermore, availability of staff impact on profitability and efficiencies. However the company is well placed to mitigate against these risks with occupancy remaining satisfactory. The directors continue to concentrate on occupancy levels to increase fees and drive the business forward. The directors are satisfied with the results in the period. To mitigate regulatory risk, the company has maintained a programme of internal audit to ensure compliance with internal quality reports. Internal inspection results are shared with team members to ensure constant review and identification of improvements.

Fisher Care Group Limited
Independent auditor's report
to the members of Fisher Care Group Limited

Opinion

We have audited the financial statements of Fisher Care Group Limited (the 'group') for the year ended 29 March 2025 which comprise the Consolidated Income Statement, the Consolidated Statement of Comprehensive Income, the Consolidated Statement of Financial Position, the Company Statement of Financial Position, the Consolidated and Company Statement of Changes in Equity, the Consolidated Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
●	give a true and fair view of the state of the group and the company's affairs as at 29 March 2025 and of the group's profit for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
●	the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
●	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
●	the financial statements are not in agreement with the accounting records and returns; or
●	certain disclosures of directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates through discussions with the directors and other management (as required by auditing standards) and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. As a consequence of these inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

We did not identify any key audit matters relating to irregularities, including fraud. In common with all audits under ISA's (UK), we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.


Geoffrey Little FCA,CTA
(Senior Statutory Auditor)		264-266 Durham Road
for and on behalf of		Gateshead
Bell Anderson Limited
Statutory Auditor		Tyne & Wear
23 December 2025		NE8 4JR

Fisher Care Group Limited
Consolidated Income Statement
for the year ended 29 March 2025


Notes		2025		2024
£			£

Turnover	3	6,948,189		6,044,387

Cost of sales		(3,880,763)		(3,945,885)

Gross profit		3,067,426		2,098,502

Administrative expenses		(1,933,682)		(1,086,019)
Other operating income		32,712		29,990

Operating profit	4	1,166,456		1,042,473

Interest payable	7	(922,951)		(506,766)

Profit on ordinary activities before taxation		243,505		535,707

Tax on profit on ordinary activities	8	(218,743)		(189,681)

Profit for the financial year		24,762		346,026

Fisher Care Group Limited
Statement of Consolidated Comprehensive Income
for the year ended 29 March 2025


Notes		2025		2024
£			£

Profit for the financial year		24,762		346,026

Other comprehensive income
Gain on revaluation of land and buildings	9	15,367,053		-
Deferred taxation arising on the revaluation of land and buildings	15	(3,841,763)		-

Total comprehensive income for the year		11,550,052		346,026

Fisher Care Group Limited
Consolidated Statement of Financial Position
as at 29 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	9		26,757,754			11,575,867

Current assets
Debtors	11	306,294			355,476
Cash at bank and in hand		821,708			287,324
		1,128,002			642,800

Creditors: amounts falling due within one year	12	(8,844,368)			(3,205,593)

Net current liabilities			(7,716,366)			(2,562,793)

Total assets less current liabilities			19,041,388			9,013,074

Creditors: amounts falling due after more than one year	13		-			(5,527,244)

Provisions for liabilities
Deferred taxation	15		(5,107,595)			(1,102,089)

Net assets			13,933,793			2,383,741

Capital and reserves
Called up share capital	16		100			100
Revaluation reserve	17		13,377,218			1,851,928
Profit and loss account	18		556,475			531,713

Total equity			13,933,793			2,383,741




J Fisher
Director
Approved by the board and authorised for issue on 23 December 2025

Fisher Care Group Limited
Company Statement of Financial Position
as at 29 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	9		4,755			4,093
Investments	10		300			300
			5,055			4,393

Current assets
Debtors	11	1,838,514			2,920,172
Cash at bank and in hand		422,565			9,139
		2,261,079			2,929,311

Creditors: amounts falling due within one year	12	(3,832,746)			(3,448,464)

Net current liabilities			(1,571,667)			(519,153)

Net liabilities			(1,566,612)			(514,760)

Capital and reserves
Called up share capital	16		100			100
Profit and loss account			(1,566,712)			(514,860)

Total equity			(1,566,612)			(514,760)




J Fisher
Director
Approved by the board and authorised for issue on 23 December 2025

Fisher Care Group Limited
Consolidated Statement of Changes in Equity
for the year ended 29 March 2025

Share		Revaluation		Profit		Total
capital		reserve		and loss
account
£		£		£		£

At 30 March 2023	100		1,851,928		185,687		2,037,715

Profit for the financial year					346,026		346,026

Transfers			-		-

At 29 March 2024	100		1,851,928		531,713		2,383,741



At 30 March 2024	100		1,851,928		531,713		2,383,741

Profit for the financial year					24,762		24,762

Gain on revaluation of land and buildings			15,367,053				15,367,053
Deferred taxation arising on the revaluation of land and buildings			(3,841,763)				(3,841,763)
Other comprehensive income for the financial year	-		11,525,290		-		11,525,290
Total comprehensive income for the financial year	-		11,525,290		24,762		11,550,052

Transfers			-		-

At 29 March 2025	100		13,377,218		556,475		13,933,793



Company Statement of Changes in Equity
Share		Revaluation		Profit		Total
capital		reserve		and loss
account
£		£		£		£

At 30 March 2023	100		-		(113,784)		(113,684)

Loss for the financial year					(401,076)		(401,076)

Other comprehensive income for the financial year	-		-		-		-
Total comprehensive income for the financial year	-		-		(401,076)		(401,076)


At 29 March 2024	100		-		(514,860)		(514,760)



At 30 March 2024	100		-		(514,860)		(514,760)

Loss for the financial year					(1,051,852)		(1,051,852)

Total comprehensive income for the financial year	-		15,367,053		(1,051,852)		14,315,201


At 29 March 2025	100		15,367,053		(1,566,712)		13,800,441

Fisher Care Group Limited
Consolidated Statement of Cash Flows
for the year ended 29 March 2025

Notes	2025		2024
£		£
Operating activities
Profit for the financial year	24,762		346,026

Adjustments for:
Interest payable	922,951		506,766
Tax on profit on ordinary activities	218,743		189,681
Depreciation	240,494		238,428
Decrease/(increase) in debtors	49,182		(123,481)
Decrease in creditors	(988,762)		(137,961)
	467,370		1,019,459

Interest paid	(922,951)		(506,766)

Cash (used in)/generated by operating activities	(455,581)		512,693

Investing activities
Payments to acquire tangible fixed assets	(55,327)		(51,638)

Cash used in investing activities	(55,327)		(51,638)

Financing activities
Repayment of loans	1,045,292		(533,457)

Cash generated by/(used in) financing activities	1,045,292		(533,457)

Net cash generated/(used)
Cash (used in)/generated by operating activities	(455,581)		512,693
Cash used in investing activities	(55,327)		(51,638)
Cash generated by/(used in) financing activities	1,045,292		(533,457)

Net cash generated/(used)	534,384		(72,402)

Cash and cash equivalents at 30 March	287,324		359,726
Cash and cash equivalents at 29 March	821,708		287,324

Cash and cash equivalents comprise:
Cash at bank	821,708		287,324

Fisher Care Group Limited
Notes to the Accounts
for the year ended 29 March 2025

1	Summary of significant accounting policies

	Basis of preparation
	The financial statements 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.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts . Turnover includes revenue earned from the fees receivable for healthcare services..
	Going Concern
	The entity finances its operations through bank loans and working capital. The current year has seen a continued profitable trend. The directors have detailed forecasts for the period to 29 March 2026 which indicate that based on continued profitable trading the company and the group are able to operate within the agreed facilities for a period of 12 months from approval of the financial statements. On this basis the financial statements have been prepared on a going concern basis.

	Basis of Consolidation
	All financial statements are made up to 29 March 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. The cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill.

	Tangible fixed assets

	Tangible fixed assets are measured at cost or valuation less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			1% straight line
	Fixtures, fittings, Computer equipment			10%-33% straight line


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Critical accounting estimates and judgements

	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision effects both current and future periods.


3	Analysis of turnover					2025		2024
£							£

	Fees for healthcare services					6,948,189		6,044,387

	By geographical market:

	UK					6,948,189		6,044,387


4	Operating profit					2025		2024
£							£
	This is stated after charging:

	Depreciation of owned fixed assets					240,494		238,428
	Auditors' remuneration for audit services					20,000		20,000


5	Directors' emoluments					2025		2024
£							£

	Emoluments					35,000		35,000
	Company contributions to defined contribution pension plans					-		89
	Sums paid to third parties for directors' services					43,958		49,056
						78,958		84,145


	Number of directors to whom retirement benefits accrued:					2025		2024
Number							Number

	Defined contribution plans					1		1


6	Staff costs					2025		2024
£							£

	Wages and salaries					3,533,511		3,361,670
	Social security costs					304,200		252,609
	Other pension costs					55,944		45,760
						3,893,655		3,660,039


	Average number of employees during the year					Number	Number

	Management					2		2
	Care Home Staff					153		153
						155		155


7	Interest payable					2025		2024
£							£

	Bank loans and overdrafts					482,848		499,331
	Other loans					440,103		7,435
						922,951		506,766


8	Taxation					2025		2024
£							£
	Analysis of charge in period
	Current tax:
	UK corporation tax on profits of the period					55,000		-

	Deferred tax:
	Origination and reversal of timing differences					163,743		189,681


	Tax on profit on ordinary activities					218,743		189,681


	Factors affecting tax charge for period
	The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:

						2025		2024
£							£
	Profit on ordinary activities before tax					243,505		535,707

	Standard rate of corporation tax in the UK					25%		25%

£							£
	Profit on ordinary activities multiplied by the standard rate of corporation tax					60,876		133,927

	Effects of:
	Expenses not deductible for tax purposes					140,346		(9,759)
	Capital allowances for period in excess of depreciation					22,659		25,695
	Utilisation of tax losses					(168,881)		(149,863)
	Other					163,743		189,681

	Current tax charge for period					218,743		189,681


	Factors that may affect future tax charges
	None


9	Tangible fixed assets
				Land and buildings		Fixtures, fittings, tools and equipment		Total
				At valuation		At cost
	The Group			£	£		£
	Cost or valuation
	At 30 March 2024			12,025,279		1,194,387		13,219,666
	Additions			-		55,327		55,327
	Revaluation			14,374,721		-		14,374,721
	At 29 March 2025			26,400,000		1,249,714		27,649,714

	Depreciation
	At 30 March 2024			835,258		808,541		1,643,799
	Charge for the year			157,075		83,419		240,494
	Revaluation			(992,333)		-		(992,333)
	At 29 March 2025			-		891,960		891,960

	Carrying amount
	At 29 March 2025			26,400,000		357,754		26,757,754
	At 29 March 2024			11,190,021		385,846		11,575,867


						2025		2024
£							£
	Carrying amount of land and buildings on cost basis					8,915,040		8,915,040


	The buildings were valued on the basis of open market value in 2025 by Lambert Smith Hampton, a RICS authorised valuer.

10	Investments
Investments in
subsidiary
undertakings
	The Company							£
	Cost
	At 30 March 2024							300

	At 29 March 2025							300

	Historical cost
	At 30 March 2024							300
	At 29 March 2025							300

	The company holds 20% or more of the share capital of the following companies:

Capital and							Profit (loss)
	Company	Shares held				reserves	for the year
		Class		%	£		£
	Whitby Court Limited	Ordinary		100		4,768,600		544,463
	Bridge House (Elmwood) Limited	Ordinary		100		(1,851,606)		220,832
	Henson Healthcare Limited	Ordinary		100		-		-
	Greenwell Grange Limited	Ordinary		100		-		-


11	Debtors					2025		2024
£							£
	The Group
	Trade debtors					99,775		128,461
	Other debtors					159,380		158,514
	Prepayments and accrued income					47,139		68,501
						306,294		355,476



	The Company
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					1,825,558		2,741,238
	Deferred tax asset (see note 15)					-		46,524
	Other debtors					-		125,843
	Prepayments and accrued income					12,956		6,567
						1,838,514		2,920,172



12	Creditors: amounts falling due within one year					2025		2024
£							£
	The Group
	Bank loans					7,100,000		386,832
	Other Loans					73,240		213,871
	Trade creditors					188,031		373,700
	Corporation tax					55,000		-
	Other taxes and social security costs					146,220		442,350
	Other creditors					760,644		1,679,060
	Accruals and deferred income					521,233		109,780
						8,844,368		3,205,593



	The Company
	Trade creditors					57,113		25,142
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					2,917,217		1,969,611
	Other taxes and social security costs					9,429		7,499
	Other creditors					418,974		1,366,001
	Accruals and deferred income					430,013		80,211
						3,832,746		3,448,464







13	Creditors: amounts falling due after one year					2025		2024
£							£
	The Group
	Bank loans					-		5,392,640
	Other Loans					-		134,604
						-		5,527,244


14	Loans					2025		2024
	The Group					£	£
	Loans not wholly repayable within five years:
	Bank Loan					7,173,240		5,779,472

	Analysis of maturity of debt:
	Within one year or on demand					7,173,240		571,016
	Between one and two years					-		826,942
	Between two and five years					-		1,487,454
	After five years					-		3,212,848
						7,173,240		6,098,260

	The bank loans are secured by a debenture over the assets of the company, first legal charge over the company's property and cross guarantees from fellow group companies.The bank loan bears interest of 2.35% per annum over base rate and was repaid after the year end following the successful negotiation of a new funding deal.


15	Deferred taxation					2025		2024
£							£
	The Group
	Revaluation of land and buildings					4,431,803		590,040
	Short term timing differences					-		(20,053)
	Accelerated capital allowances					675,792		665,566
	Tax losses carried forward					-		(133,464)
						5,107,595		1,102,089


						2025		2024
£							£

	At 30 March					1,102,089		912,408
	Charged to the profit and loss account					163,743		189,681
	Charged to other comprehensive income					3,841,763		-

	At 29 March					5,107,595		1,102,089



	The Company
	Revaluation of land and buildings					-		-
	Accelerated capital allowances					-		-
	Short term timing differences					-		(20,052)
	Tax losses carried forward					-		(26,472)
						-		(46,524)


						2025		2024
£							£

	At 30 March					(46,524)		(147,724)
	Charged to the profit and loss account - prior					-		-
	Charged to the profit and loss account - current					46,524		101,200

	At 29 March					-		(46,524)





16	Share capital	Nominal		2025		2025		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		100		100		100


17	Other reserves					2025		2024
	Revaluation reserve					£	£

	At 30 March					1,851,928		1,851,928
	Gain on revaluation of land and buildings					15,367,053		-
	Deferred taxation arising on the revaluation of land and buildings					(3,841,763)		-

	At 29 March					13,377,218		1,851,928


18	Profit and loss account					2025		2024
£							£

	At 30 March					531,713		185,687
	Profit for the financial year					24,762		346,026

	At 29 March					556,475		531,713


19	Related party transactions

	Included in creditors falling due within one year is an amount due to an associated company, Esk Hall Limited for £326,120 (2024 £549.227). Included in creditors falling due within one year are amounts due to the directors of the company as follows: D Wilson £22,664 (2024 £204,173). Included in creditors falling due within one year is an amount owed to D Wilson in relation to loan notes of £nil (2024 £150,000). During the year the group paid £16,208 (2024 £16,956) to Gilbert Partnership in respect of S Gilbert services and £37,750 (2024 £32,550) to Henson Consultancy Limited in respect of D Wilson services.


20	Controlling party

	The directors consider that there is no individual that has ultimate control of the company by virtue of their shareholdings.


21	Presentation currency

	The financial statements are presented in Sterling.


22	Legal form of entity and country of incorporation

	Fisher Care Group Limited is a private company limited by shares and incorporated in England and Wales.


23	Principal place of business

	The address of the company's registered office is:

	Henson House
	Ponteland Road
	Newcastle upon Tyne
	Tyne & Wear
	NE5 3DF