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Registered number:
FOR THE YEAR ENDED 30 APRIL 2025
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WESTMINSTER HOMECARE LIMITED
COMPANY INFORMATION
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WESTMINSTER HOMECARE LIMITED
CONTENTS
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WESTMINSTER HOMECARE LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2025
The directors present their strategic report of the company for the year ended 30 April 2025.
The principal activity of the Company is the provision of domiciliary care services in England to people over the age of sixty five, as well as young adults with a broad range of needs including physical and sensory impairment, learning disabilities and a range of complex health needs.
The most significant events during the year to 30 April 2025 were:
∙Continued success in employing and retaining overseas sponsored workers using the UKVI Skilled Worker visa channel to help alleviate the shortage of applicants seeking to enter the care sector combined with increasing numbers of carers choosing to seek alternative; and
∙The successful award and mobilisation of an Extra Care Scheme contract, Clement Close.
Overall, the Company’s reported turnover for the year increased by 8% from £38.0 million to £41.1 million. Reported gross margin increased from 24.4% to 24.8% while the operating margin increased to 5.95% from 4.34%. Net profit after tax increased from £1,222,877 to £1,893,394.
The Company's net assets increased from £13,446,468 as at 30 April 2024 to £15,339,862 as at 30 April 2025.
Competitive & market risks
The group is subject to competitive markets which it mitigates with competitive pricing and confidence in the care quality it supplies within the local communities. Exposure to credit, liquidity and cash flow risk The group operates predominantly under contracts with local authorities to provide care within the community. These contracts tend to be for fixed periods of time and the directors are satisfied the group has limited exposure to credit risks as essentially these services are centrally funded and pay within the agreed terms. The company's liquidity risk is managed by ensuring reasonable trade credit payment terms with its suppliers and maintaining healthy cash balances. Regulatory risk The care sector is a highly regulated environment requiring specialist skills and training to work within the community. Management ensure that staff have sufficient training to deliver the care at the high standard required.
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WESTMINSTER HOMECARE LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
The directors confirm that they have regard to broader stakeholder interests when performing their duty under section 172 of the Companies Act 2006 and in doing so have regard to (amongst other matters):
The likely consequences of any decision in the long term
The directors are focused on the success of the Company over the long term through the implementation of a strategy to develop in geographies where it can bring a strong value proposition to the domiciliary care market. This involves leveraging its reputations of being a provider of high-quality care and a good employer together with appropriate investment in technology to enable our staff to focus on care delivery. The directors regularly review performance, opportunities and risks in the markets that the Company operates in to ensure it is focused on those areas that will deliver the best returns.
The interests of the employees
The directors believe that it is important to recruit and retain capable and caring staff regardless of their sex, marital status, race or religion. It is the Company's policy to give full and fair consideration to applications for employment from people who are disabled and to arrange appropriate training for employees who become disabled and to provide equal opportunities for the career development, training and promotion of disabled employees.
The directors also recognise that the continued position of the Company in the health and social care industry depends on the quality and motivation of its employees and as such the Company is committed to pursue employment policies which will continue to attract, retain and motivate its employees.
Good and effective employee communications are particularly important, and throughout the business it is the directors' policy to promote the understanding by all employees of the Company's business aims and performance. This is achieved through a variety of communication approaches, such as quarterly team meetings, newsletters and supervisions for each at a branch level as well as the annual survey at the Company level.
The Company's policy is to give full and fair consideration to applications for employment made by disabled persons, having regard to their particular aptitudes and abilities. Disabled employees receive appropriate training to promote their career development within the group. Employees who become disabled are retained in their existing posts where possible or retrained for suitable alternative posts.
Fostering business relationships with suppliers, customers and others
To the Company, customers are both the commissioners of care (e.g. local authorities or NHS) with whom the Company has a direct contractual relationship and the recipients of care. Engagement with recipients of care is usually a daily activity via our carer workforce. We also ensure the quality of this care is maintained at a high level via our groupwide Quality Assurance team who ensure that all complaints are dealt with on a timely basis, undertake carer spot checks, assist with quarterly service reviews and manage annual feedback surveys with our service users. Maintaining relationships with our commissioners is a key focus for all our Registered Managers and is achieved through regular dialogue and excellent service delivery.
Regarding suppliers, the Company has a small number of strategic suppliers who have been selected based on their scale, robustness and ability to meet the Company's requirements. Regular dialogue is maintained with each of these suppliers to ensure a mutually beneficial relationship.
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WESTMINSTER HOMECARE LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
The impact of operations on the community and the environment
The delivery of care to individuals in their own home, thereby avoiding hospitalisation or permanently moving out of their long term residence helps to maintain the richness of our local communities. Our staff typically live in the communities in which they work and hence take pride in the positive contribution made to the wellbeing of residents and the environment. The Company recognises the importance of its environmental responsibilities and monitors its impact on the environment and designs and implements appropriate policies to minimise carbon usage and other impacts.
Maintaining a reputation for high standards of business conduct
Ethical business represents a cornerstone of the Company's strategic approach, as part of its wider focus to be a responsible and committed employer and business partner for Local Authorities. The directors ensure that the Company implements procedures and awareness training which reflect the requirements of UK legislation such as the Bribery Act and Modern Slavery Act, as well as the wider Company compliance procedures. The Company is committed, in its day to day operations to uphold high standards of business conduct and integrity.
Acting fairly as between members of the Company
Each of the Directors have an ownership stake in the Company and therefore acting fairly between members is embedded in day to day working together with regular senior leadership team meetings.
This report was approved by the board and signed on its behalf.
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WESTMINSTER HOMECARE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2025
The directors present their report and the financial statements for the year ended 30 April 2025.
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £1,822,564 (2024 - £1,222,877).
During the year the Company declared and paid dividends amounting to £Nil (2023: £Nil).
The directors who served during the year were:
The directors intend to continue to grow the business in the coming year through a mixture of organic growth (attracting additional carers to deliver more care hours to existing customers plus winning new contracts) and further acquisitions.
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WESTMINSTER HOMECARE LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
Matters covered in the Strategic Report
Certain items required under Schedule 7 to be disclosed in the Directors' Report are set out in the Strategic Report in accordance with S.414C(II) of the Companies Act 2006; these being the Company's principal risks and uncertainties, and engagement with employees including the employment of disabled persons, customers and suppliers. 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.
The auditor, MHA, previously traded through the legal entity MacIntyre Hudson LLP. In response to regulatory changes, MacIntyre Hudson LLP ceased to hold an audit registration with the engagement transitioning to MHA Audit Services LLP.
MHA will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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WESTMINSTER HOMECARE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WESTMINSTER HOMECARE LIMITED
We have audited the financial statements of Westminster Homecare Limited (the 'Company') for the year ended 30 April 2025, which comprise the Statement of income and retained earnings, the Balance sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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WESTMINSTER HOMECARE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WESTMINSTER HOMECARE LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.
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WESTMINSTER HOMECARE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WESTMINSTER HOMECARE LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
∙Enquiry of management around actual and potential litigation claims;
∙Enquiry of management to identify any instances of non-compliance with laws and regulations;
∙Performing audit work over the risk of management override of controls, including testing of journal entries
and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias;
∙Reviewing minutes of meetings of those charged with governance; and
∙Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulation; and Maintaining risk-awareness and appropriate professional scepticism throughout our other audit work
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.
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WESTMINSTER HOMECARE LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WESTMINSTER HOMECARE LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Statutory Auditor
Maidstone
United Kingdom MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542)
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WESTMINSTER HOMECARE LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 30 APRIL 2025
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WESTMINSTER HOMECARE LIMITED
REGISTERED NUMBER: 03353584
BALANCE SHEET
AS AT 30 APRIL 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 12 to 26 form part of these financial statements.
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
Westminster Homecare Limited is a private company limited by shares registered in England and Wales in the United Kingdom. The company's registered 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
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
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:
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of Care at Home Services (South East) Limited as at 30 April 2025 and these financial statements may be obtained from 22 Church Road, Tunbridge Wells, Kent, United Kingdom, TN1 1JP.
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.
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
2.Accounting policies (continued)
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
2.Accounting policies (continued)
Goodwill
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
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.
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
2.Accounting policies (continued)
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.
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 one 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: The amounts recoverable on contract 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 both tangible and intangible fixed assets, with depreciation and amortisation being charged accordingly. Details on the deemed useful economic life of assets can be found in notes 2.10 and 2.11. 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.
The whole of the turnover is attributable to the principal activity of the group, being that of home care support services.
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
10.Taxation (continued)
There were no factors that may affect future tax charges.
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
Profit and loss account
The Company operates a
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WESTMINSTER HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
At the year end, the immediate and ultimate parent undertaking, and the parent of both the largest and smallest group for which consolidated accounts are available was
At the year end date the ultimate controlling party was Mrs D McDowell, through her majority shareholding in Care at Home Services (South East) Limited. Following the acquisition of Care At Home Services (South East) Limited by Cera Care Operations Holdings Limited on 02 May 2025, the ultimate controlling party became Cera Care Limited (incorporated in England & Wales).
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