Company registration number SC216464 (Scotland)
SUMMERDALE CARE HOME LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
SUMMERDALE CARE HOME LTD.
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
SUMMERDALE CARE HOME LTD.
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Intangible assets
-
0
-
0
Property, plant and equipment
3
4,253
4,417
Current assets
Inventories
565
560
Trade and other receivables
4
71,111
61,444
Cash and cash equivalents
55,987
74,491
127,663
136,495
Current liabilities
5
(20,697)
(27,503)
Net current assets
106,966
108,992
Net assets
111,219
113,409
Equity
Called up share capital
6
3
3
Retained earnings
111,216
113,406
Total equity
111,219
113,409

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 December 2025 and are signed on its behalf by:
Mr A T Anderson
Director
Company registration number SC216464 (Scotland)
SUMMERDALE CARE HOME LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Summerdale Care Home Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 2, Melville Street, Falkirk, Scotland, FK1 1HZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
10% of cost
Leasehold improvements
10% of cost
Plant and equipment
25% of reducing balance
Computers
33% of reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

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

SUMMERDALE CARE HOME LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
23
22
3
Property, plant and equipment
Freehold land and buildings
Leasehold improvements
Plant and equipment
Computers
Total
£
£
£
£
£
Cost
At 1 April 2024
65,762
10,590
82,812
4,427
163,591
Additions
-
0
-
0
1,349
-
0
1,349
At 31 March 2025
65,762
10,590
84,161
4,427
164,940
Depreciation and impairment
At 1 April 2024
65,762
10,590
79,531
3,291
159,174
Depreciation charged in the year
-
0
-
0
1,149
364
1,513
At 31 March 2025
65,762
10,590
80,680
3,655
160,687
Carrying amount
At 31 March 2025
-
0
-
0
3,481
772
4,253
At 31 March 2024
-
0
-
0
3,281
1,136
4,417
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
28,004
19,959
Other receivables
43,107
41,485
71,111
61,444
SUMMERDALE CARE HOME LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
5
Current liabilities
2025
2024
£
£
Corporation tax
734
6,791
Other taxation and social security
8,435
10,858
Other payables
11,528
9,854
20,697
27,503
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
3
3
3
3
2025-03-31 2024-04-01 false false false 11 December 2025 CCH Software CCH Accounts Production 2025.300 The principal activity of the company continued to be that of residential care home.
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