Roughcote Hall Farm Ltd Accounts






Roughcote Hall Farm Ltd

	Company No. 10629218
		Information for Filing with The Registrar
		31 December 2024

The Directors present their report and the accounts for the year ended 31 December 2024.

Principal activities
The principal activity of the company during the year under review was care home and assisted living.




Directors

The Directors who served at any time during the year were as follows:

M. Pereplochik
B. Pereplotchik








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

B. Pereplotchik
Director
23 December 2025

at	31 December 2024
Company No.		10629218	Notes	2024	2023
				£	£
Fixed assets

	Tangible assets		4	1,138,105	1,130,115


				1,138,105	1,130,115
Current assets

	Debtors		5	33,282	42,849

	Cash at bank and in hand			23,887	41,469
				57,169	84,318
Creditors: Amount falling due within one year			6	(761,082)	(868,983)
Net current liabilities				(703,913)	(784,665)
Total assets less current liabilities				434,192	345,450
Creditors: Amounts falling due after more than one year			7	(25,000)	(29,715)



Net assets				409,192	315,735

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	409,092	315,635

Total equity				409,192	315,735



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

The Company has claimed exemption from the requirement to have its accounts audited under section 479A of the Companies Act 2006. The Company is a subsidiary of Trusted Hands Care Group Ltd, which has provided a guarantee under section 479C of the Companies Act 2006 in respect of the Company’s liabilities for the financial year ended 31 December 2024. A copy of the guarantee and a copy of the audited consolidated accounts of Trusted Hands Care Group Ltd have been filed with the Registrar of Companies. The company is a member of a group which is not small, and accordingly the audit exemption available to small companies under section 477 of the Companies Act 2006 is not applicable.



The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 23 December 2025 and signed on its behalf by:
B. Pereplotchik
Director
23 December 2025

for the year ended 31 December 2024

General information

Roughcote Hall Farm Ltd is a private company limited by shares and incorporated in England and Wales.

The company's registered number is: 10629218

The address of the company's registered office is:

37 Adshead Road

Dudley

England

DY2 8ST

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (January 2022) and the Companies Act 2006.

Going concern

These financial statements have been prepared on a going concern basis. The director, having considered the financial position of the company for a period of at least twelve months from the date of signing these financial statements, has no reason to believe that a material uncertainty exists that may cast doubt about the ability of the company to continue as a going concern. Accordingly the director has a reasonable expectation that the company will continue in operational existence and therefore he continues to adopt the going concern basis of accounting to prepare the financial statements.

Accounting policies

Turnover

Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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

Plant and machinery

25%% Straight line

Motor vehicles

25%% Straight line

Freehold property has not been depreciated in the current or prior years in accordance with the Director's view that the asset is appreciating in value. This policy will be reviewed on an annual basis.

Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Freehold investment property

Investment properties are properties held to earn rentals and for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequent investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Operating leases: as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2024	2023
			Number	Number
		The average monthly number of employees (including directors) during the year was:	22	23

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Total
			£	£	£	£
		Cost or revaluation
		At 1 January 2024	1,119,500	7,156	9,326	1,135,982
		Additions	-	4,360	10,690	15,050


		Disposals	-	-	(2,226)	(2,226)
		At 31 December 2024	1,119,500	11,516	17,790	1,148,806
		Depreciation
		At 1 January 2024	-	-	5,867	5,867
		Charge for the year	-	5,152	1,907	7,059


		Disposals	-	-	(2,225)	(2,225)
		At 31 December 2024	-	5,152	5,549	10,701
		Net book values
		At 31 December 2024	1,119,500	6,364	12,241	1,138,105
		At 31 December 2023	1,119,500	7,156	3,459	1,130,115

5	Debtors
			2024	2023
			£	£
		Trade debtors	-	17,749
		Amounts owed by group undertakings	26,928	22,128




		Other debtors	1,772	2,972
		Prepayments and accrued income	4,582	-
			33,282	42,849

6	Creditors:
		amounts falling due within one year
			2024	2023
			£	£

		Bank loans and overdrafts	5,556	6,395



		Amounts owed to group undertakings	675,609	764,642
		Taxes and social security	8,198	21,038

		Other creditors	67,711	73,908
		Accruals and deferred income	4,008	3,000
			761,082	868,983

7	Creditors:
		amounts falling due after more than one year
			2024	2023
			£	£

		Bank loans and overdrafts	25,000	29,715






			25,000	29,715

Share Capital

The company has 100 issued and fully paid up shares of £1 each amounting to a share capital of £100 (2023: £100).

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2024	2023
			£	£
		Dividends for the period:
		Dividends paid in the period	23,435	5,000

			23,435	5,000

		Dividends by type:

		Equity dividends	23,435	5,000
			23,435	5,000

Related party disclosures

Transactions with related parties

The company has taken advantage of the exemption available according with Section 33 of FRS 102 "Related part disclosure" not to disclose transactions entered into between two or more members of a group that are wholly owned.

Parent Company

The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:

Trusted Hands Care Group

The parent's registered office address is:

37 Adshead Road

Dudley

England

DY2 8ST