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Registered number: 04329534 BEECH TREE TOTAL CARE LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
BEECH TREE TOTAL CARE LIMITED REGISTERED NUMBER: 04329534 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 41,779 |  | 74,140
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 4,894,666 |  | 4,353,542 |
Cash at bank and in hand |  | 497,107 |  | 380,027 |
|  | 5,391,773 |  | 4,733,569 |
Creditors: amounts falling due within one year | 7 | (766,732) |  | (687,491) |
Net current assets |  |  | 4,625,041 |  | 4,046,078
Net assets |  |  | 4,666,820 |  | 4,120,218
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 103 |  | 103
Capital redemption reserve |  |  | 150,000 |  | 150,000
Profit and loss account |  |  | 4,516,717 |  | 3,970,115
|  |  | 4,666,820 |  | 4,120,218
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ J C Landucci-Harmey
Director
Date: 19 December 2025
The notes on pages 2 to 9 form part of these financial statements. Page 1
BEECH TREE TOTAL CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Beech Tree Total Care Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 22 Church Road, Tunbridge Wells, Kent, TN1 1JP. The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £1. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have assessed that there are no significant doubts in the company's ability to continue as a going concern. As a result, the financial statements have been prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of domiciliary care services Revenue from a contract to provide domiciliary care services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 2
BEECH TREE TOTAL CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
Defined contribution pension plan 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 payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BEECH TREE TOTAL CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods below. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 6 years straight line
|  |  |  | Fixtures and fittings | - | 25% reducing balance
|  |  |  | Office equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 4
BEECH TREE TOTAL CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 5
BEECH TREE TOTAL CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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. Revision to the accounting estimates are recognised in the period in which the estimate is revised if the revisions affect only that period, or in the period of revision and future periods if the revision affects both current and future periods. Key estimates and judgements are as follows: Amounts recoverable on contractual services income represents the value of work completed at the balance sheet date but not invoiced until after the year end. This is a calculation based on the previous 4 weekly billing cycle, compared to the days remaining to the year end since the previous billing cycle. This estimate has proved to be historically reliable. A payroll accrual is also calculated in the same manner as the income accrual above but using payroll cycles. Judgements have been applied on the useful economic life of tangible fixed assets, with depreciation being charged accordingly. Details on the deemed useful economic life of assets can be found in notes 2.8. A judgement has been applied in respect of debtor recoverability. Due to the nature of care services being contracted with local councils, management do not consider any debtor balances to be irrecoverable, therefore no provision has been included within these financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the year was 297 (2024 - 265). In both years the directors were remunerated by the parent undertaking.
Page 6
BEECH TREE TOTAL CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 121,638 | 6,551 | 82,914 | 211,103
| Additions | - | - | 5,626 | 5,626
| Disposals | (7,976) | - | (220) | (8,196)
| At 30 April 2025 | 113,662 | 6,551 | 88,320 | 208,533
| Depreciation |  |  |  |
| At 1 May 2024 | 78,481 | 3,789 | 54,693 | 136,963
| Charge for the year | 12,033 | 1,638 | 20,463 | 34,134
| Disposals | (4,123) | - | (220) | (4,343)
| At 30 April 2025 | 86,391 | 5,427 | 74,936 | 166,754
| Net book value |  |  |  |
| At 30 April 2025 | 27,271 | 1,124 | 13,384 | 41,779
| At 30 April 2024 | 43,157 | 2,762 | 28,221 | 74,140
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 503,031 | 349,465
| Amounts owed by group undertakings | 4,221,550 | 3,805,177
| Other debtors | 27,089 | 24,163
| Prepayments and accrued income | 128,495 | 164,292
| Deferred taxation | 14,501 | 10,445
|  | 4,894,666 | 4,353,542
| Amounts due from group undertakings are unsecured, interest-free, and payable on demand.
Page 7
BEECH TREE TOTAL CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,042 | 4,466
| Amounts owed to group undertakings | 998 | 3,234
| Corporation tax | 80,242 | 290,892
| Other creditors | 452,496 | 356,149
| Accruals and deferred income | 227,954 | 32,750
|  | 766,732 | 687,491
| Amounts owed by group undertakings are unsecured, interest-free, and payable on demand. At the previous balance sheet date all company assets were pledged as security for loans, held under a first fixed charge on specific assets and a first floating charge over all remaining assets. These charges were released on 1 April 2025. Following the acquisition by Cera Care Operations Holdings Limited (see Note 12), the company entered into a deed of debenture. This agreement grants the acquirer a fixed charge over all fixed and capital assets, alongside a floating charge over all remaining company assets.
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £102,946 (2024 - £89,400). Contributions totalling £nil (2024 - £nil) were payable to the fund at the balance sheet date and are included in creditors.
9. | Related party transactions
| The company has taken advantage of the exemption not to disclose transactions with other members of the group headed by Care at Home Services (South East) Limited.
10. | Parent undertaking
The parent undertaking of the smallest group for which consolidated accounts are available is Care at Home Services (South East) Limited. The company is registered in England and Wales at 22 Church Road, Tunbridge Wells, Kent, TN1 1JP.
11. | Post balance sheet events
On 2 May 2025, 100% of the share capital of the parent undertaking Care At Home Service (South East) Limited was acquired by Cera Care Operations Holdings Limited. Page 8
BEECH TREE TOTAL CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
12. | Auditor's information
The auditor's report on the financial statements for the year ended 30 April 2025 was unqualified. The audit report was signed on 22 December 2025 by Duncan Cochrane-Dyet BSc BFP FCA (Senior statutory auditor) on behalf of MHA.
Page 9