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Registration number: 05201011

Arrowsmith Rest Homes Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Arrowsmith Rest Homes Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Arrowsmith Rest Homes Limited

(Registration number: 05201011)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 300,892 | 318,171
Current assets |  |  |
Debtors | 6 | 254,357 | 241,322
Cash at bank and in hand |  | 44,493 | 110,063
|  | 298,850 | 351,385
Creditors: Amounts falling due within one year | 7 | (59,611) | (37,363)
Net current assets |  | 239,239 | 314,022
Total assets less current liabilities |  | 540,131 | 632,193
Creditors: Amounts falling due after more than one year | 7 | - | (7,530)
Provisions for liabilities |  | (5,063) | (9,382)
Net assets |  | 535,068 | 615,281
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 535,066 | 615,279
Shareholders' funds |  | 535,068 | 615,281

Arrowsmith Rest Homes Limited

(Registration number: 05201011)
Balance Sheet as at 31 August 2025

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 December 2025 and signed on its behalf by:

......................................... Mr S Rajaratnam Company secretary and director

Arrowsmith Rest Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Arrowsmith Lodge
Bournes Row
Hoghton
Preston
Lanc
PR5 0DR
England

These financial statements were authorised for issue by the Board on 16 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Arrowsmith Rest Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 15% Straight line
Motor vehicles | 25% Reducing balance
Equipment | 33% Straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% Straight line

Arrowsmith Rest Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 67 (2024 - 64).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 September 2024 | 56,000 | 56,000
At 31 August 2025 | 56,000 | 56,000
Amortisation
At 1 September 2024 | 56,000 | 56,000
At 31 August 2025 | 56,000 | 56,000
Carrying amount
At 31 August 2025 | - | -

Arrowsmith Rest Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 280,642 | 216,917 | 16,700 | 514,259
Disposals | - | - | (16,700) | (16,700)
At 31 August 2025 | 280,642 | 216,917 | - | 497,559
Depreciation
At 1 September 2024 | - | 179,388 | 16,700 | 196,088
Charge for the year | - | 17,279 | - | 17,279
Eliminated on disposal | - | - | (16,700) | (16,700)
At 31 August 2025 | - | 196,667 | - | 196,667
Carrying amount
At 31 August 2025 | 280,642 | 20,250 | - | 300,892
At 31 August 2024 | 280,642 | 37,529 | - | 318,171

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 70,000 | 70,000
Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 184,357 | 159,357
Other debtors |  | - | 11,965
|  | 254,357 | 241,322

Arrowsmith Rest Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 7,614 | 9,971
Taxation and social security |  | 19,519 | -
Accruals and deferred income |  | 3,733 | 3,733
Other creditors |  | 28,745 | 23,659
|  | 59,611 | 37,363

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 7,530

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 7,530

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 7,614 | 9,971

A debenture has been lodged at Companies House, in favour of Lloyds Bank, with fixed and floating charges over all assets, dated 6th February 2018.