REGISTERED NUMBER: 06237293 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Longacre Care Home Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr H Doorga

REGISTERED OFFICE:

12-14 Chute Way

High Salvington

Worthing

West Sussex

BN13 3EA

REGISTERED NUMBER:

06237293 (England and Wales)

ACCOUNTANTS:

KBMD Limited

Chartered Certified Accountants

Maple House

382 Kenton Road

Harrow

Middlesex

HA3 9DP

FIXED ASSETS

Intangible assets

4

426,275

484,075

Tangible assets

5

18,703

15,871

444,978

499,946

CURRENT ASSETS

Debtors

6

72,638

216,875

Cash at bank and in hand

786,621

370,988

859,259

587,863

CREDITORS

Amounts falling due within one year

(137,186

)

(43,048

)

NET CURRENT ASSETS

722,073

544,815

TOTAL ASSETS LESS CURRENT LIABILITIES

1,167,051

1,044,761

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,166,951

1,044,661

SHAREHOLDERS' FUNDS

1,167,051

1,044,761

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 December 2025 and were signed by:

Mr H Doorga - Director

1.	STATUTORY INFORMATION

Longacre Care Home 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.

Turnover

Turnover represents amounts invoiced for the provision of care services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

1,445,000

AMORTISATION

At 1 April 2024

960,925

Amortisation for year

57,800

At 31 March 2025

1,018,725

NET BOOK VALUE

At 31 March 2025

426,275

At 31 March 2024

484,075

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

133,741

Additions

7,062

At 31 March 2025

140,803

DEPRECIATION

At 1 April 2024

117,870

Charge for year

4,230

At 31 March 2025

122,100

NET BOOK VALUE

At 31 March 2025

18,703

At 31 March 2024

15,871

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

47,734

128,765

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Rent totalling £112,500 was charged to the company by Mr H Doorga, a director and a shareholder, and Mrs K Doorga, a shareholder, in the company.

8.	RELATED PARTY DISCLOSURES

The related party balance represents net amounts receivable of £47,734 (2024: £128,765) by companies under common control.

9.	PARTICULARS OF A CHARGE

Barclays bank plc has created a fixed and floating charge, dated 15 December 2021 over all the property or

undertaking of the company.