REGISTERED NUMBER: 04719164 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

The Beeches UK Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

1,189,699

2,492,421

CURRENT ASSETS

Debtors

5

2,753,508

463,517

Cash at bank

705,781

910,033

3,459,289

1,373,550

CREDITORS

Amounts falling due within one year

6

1,089,103

1,113,195

NET CURRENT ASSETS

2,370,186

260,355

TOTAL ASSETS LESS CURRENT LIABILITIES

3,559,885

2,752,776

PROVISIONS FOR LIABILITIES

174,536

202,970

NET ASSETS

3,385,349

2,549,806

CAPITAL AND RESERVES

Called up share capital

7

215,320

215,320

Share premium

90,699

90,699

Revaluation reserve

8

-

621,470

Retained earnings

3,079,330

1,622,317

SHAREHOLDERS' FUNDS

3,385,349

2,549,806

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 24 December 2025 and were signed by:

A.P T Lalani - Director

1.	STATUTORY INFORMATION

The Beeches UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04719164

Registered office:

212 Ballards Lane

Sbch House

London

N3 2LX

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Company information

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.

Going concern

The director ha s reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The director regards the foreseeable future as no less than twelve months following the publication of these annual financial statements. The director has considered the company's balance sheet position as at the year end, its working capital forecasts, the current crisis and projections, taking account of possible changes in trading performance and the current state of its operating market, and are satisfied that for the foreseeable future the company's financial position is improving and will enable the company to remain in operational existence. Accordingly, they have adopted going concern basis in preparing these financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business , and is shown net of VAT and other sales related taxes . The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered .

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings

2% straight line basis

Leasehold land and buildings

Over the term of the lease

Fixtures and fittings

25% Reducing balance basis

Computers

25% Reducing balance basis

Motor vehicles

25% Reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of fixed assets

At each reporting year end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realized. Deferred tax is charged or credited in the profit and loss account , except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs

are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 110 (2024 - 130 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Short

and

property

leasehold

fittings

£

£

£

COST

At 1 April 2024

1,520,000

84,247

1,050,742

Additions

65,939

-

131,969

Disposals

(1,585,939

)

-

-

At 31 March 2025

-

84,247

1,182,711

DEPRECIATION

At 1 April 2024

30,400

21,608

420,004

Charge for year

-

5,619

182,332

Eliminated on disposal

(30,400

)

-

-

At 31 March 2025

-

27,227

602,336

NET BOOK VALUE

At 31 March 2025

-

57,020

580,375

At 31 March 2024

1,489,600

62,639

630,738

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

453,534

88,167

3,196,690

Additions

386,631

2,891

587,430

Disposals

(72,862

)

-

(1,658,801

)

At 31 March 2025

767,303

91,058

2,125,319

DEPRECIATION

At 1 April 2024

163,416

68,841

704,269

Charge for year

91,045

4,876

283,872

Eliminated on disposal

(22,121

)

-

(52,521

)

At 31 March 2025

232,340

73,717

935,620

NET BOOK VALUE

At 31 March 2025

534,963

17,341

1,189,699

At 31 March 2024

290,118

19,326

2,492,421

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

497,488

237,070

Amounts owed by group undertakings

2,128,490

157,633

Other debtors

127,530

68,814

2,753,508

463,517

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

171,477

280,195

Amounts owed to group undertakings

215,382

57,785

Taxation and social security

272,042

324,216

Other creditors

430,202

450,999

1,089,103

1,113,195

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

900

Ordinary

£1

900

900

21,442

Preference

£10

214,420

214,420

215,320

215,320

8.

RESERVES

Revaluation

reserve

£

At 1 April 2024

621,470

Deferred tax on revaluation

45,492

Transfer to P&L reserves

(666,962

)

At 31 March 2025

-

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

The Report of the Auditors was unqualified.

Frank Yiallouris FCCA (Senior Statutory Auditor)

for and on behalf of J F Francis Ltd

10.	OTHER FINANCIAL COMMITMENTS

Lessee

The company also leases its properties, such leases are non-cancellable operating leases with contract term between 1 to 12 years. As at the year end the total commitment due under such lease agreements was £425,000 (2024: £496,000).

11.	RELATED PARTY DISCLOSURES

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.

Included in other debtors due within one year is an amount of £55,976 (2024: £Nil) due from a connected company under common control. The amount is interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking is Silver Birch Care (Holdings) Limited, a company incorporated in England and wales under company registration number 09049900.

The director considers the ultimate controlling party to be Mr A P T Lalani and his close family by the virtue of holding the entire share capital of Silver Birch Care (Holdings) Limited.