Silverfin false false 31/07/2025 01/08/2024 31/07/2025 S Wickremeratne 16/03/2012 23 December 2025 The principal activity of the Company is that of residential care facilities for adults with learning difficulties and autism. 07893331 2025-07-31 07893331 bus:Director1 2025-07-31 07893331 2024-07-31 07893331 core:CurrentFinancialInstruments 2025-07-31 07893331 core:CurrentFinancialInstruments 2024-07-31 07893331 core:Non-currentFinancialInstruments 2025-07-31 07893331 core:Non-currentFinancialInstruments 2024-07-31 07893331 core:ShareCapital 2025-07-31 07893331 core:ShareCapital 2024-07-31 07893331 core:RetainedEarningsAccumulatedLosses 2025-07-31 07893331 core:RetainedEarningsAccumulatedLosses 2024-07-31 07893331 core:LandBuildings 2024-07-31 07893331 core:Vehicles 2024-07-31 07893331 core:FurnitureFittings 2024-07-31 07893331 core:ComputerEquipment 2024-07-31 07893331 core:LandBuildings 2025-07-31 07893331 core:Vehicles 2025-07-31 07893331 core:FurnitureFittings 2025-07-31 07893331 core:ComputerEquipment 2025-07-31 07893331 core:CurrentFinancialInstruments 1 2025-07-31 07893331 core:CurrentFinancialInstruments 1 2024-07-31 07893331 2024-08-01 2025-07-31 07893331 bus:FilletedAccounts 2024-08-01 2025-07-31 07893331 bus:SmallEntities 2024-08-01 2025-07-31 07893331 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 07893331 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07893331 bus:Director1 2024-08-01 2025-07-31 07893331 core:LandBuildings core:TopRangeValue 2024-08-01 2025-07-31 07893331 core:Vehicles core:TopRangeValue 2024-08-01 2025-07-31 07893331 core:FurnitureFittings core:TopRangeValue 2024-08-01 2025-07-31 07893331 core:ComputerEquipment core:TopRangeValue 2024-08-01 2025-07-31 07893331 2023-08-01 2024-07-31 07893331 core:LandBuildings 2024-08-01 2025-07-31 07893331 core:Vehicles 2024-08-01 2025-07-31 07893331 core:FurnitureFittings 2024-08-01 2025-07-31 07893331 core:ComputerEquipment 2024-08-01 2025-07-31 07893331 core:Non-currentFinancialInstruments 2024-08-01 2025-07-31 07893331 1 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Company No: 07893331 (England and Wales)

# EXCLUSIVE CARE LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

EXCLUSIVE CARE LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

EXCLUSIVE CARE LIMITED

## COMPANY INFORMATION

For the financial year ended 31 July 2025
EXCLUSIVE CARE LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 July 2025

Director | S Wickremeratne

Registered office | Exclusive Care
| 10 Nimrod Drive
| Hatfield
| AL10 9LS
| United Kingdom

Company number | 07893331 (England and Wales)

Accountant | Kreston Reeves LLP
| Springfield House
| Springfield Road
| Horsham
| West Sussex
| RH12 2RG

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EXCLUSIVE CARE LIMITED

For the financial year ended 31 July 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EXCLUSIVE CARE LIMITED (continued)

For the financial year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Exclusive Care Limited for the financial year ended 31 July 2025 which comprise the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Exclusive Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Exclusive Care Limited. You consider that Exclusive Care Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Exclusive Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of Exclusive Care Limited, as a body, in accordance with the terms of our engagement letter dated 04 November 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Exclusive Care Limited and state those matters that we have agreed to state to the director of Exclusive Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Exclusive Care Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP

Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

23 December 2025

EXCLUSIVE CARE LIMITED

## BALANCE SHEET

As at 31 July 2025
EXCLUSIVE CARE LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 820,189 |  | 831,738
|  | 820,189 |  | 831,738
Current assets |  |  |  |
Debtors | 4 | 8,335 |  | 41,988
Cash at bank and in hand |  | 682,862 |  | 599,378
|  | 691,197 |  | 641,366
Creditors: amounts falling due within one year | 5 | ( 1,263,835) |  | ( 903,527)
Net current liabilities |  | (572,638) |  | (262,161)
Total assets less current liabilities |  | 247,551 |  | 569,577
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 439,940)
Net assets |  | 247,551 |  | 129,637
Capital and reserves |  |  |  |
Called-up share capital |  | 300 |  | 300
Profit and loss account |  | 247,251 |  | 129,337
Total shareholder's funds |  | 247,551 |  | 129,637

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

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Exclusive Care Limited (registered number: 07893331) were approved and authorised for issue by the Director on 23 December 2025. They were signed on its behalf by:

S Wickremeratne Director |

EXCLUSIVE CARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
EXCLUSIVE CARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Exclusive Care Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Exclusive Care, 10 Nimrod Drive, Hatfield, AL10 9LS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Vehicles | 4 years straight line
Fixtures and fittings | 5 years straight line
Computer equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### 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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 46 |  | 52

#### 3. Tangible assets

| Land and buildings |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 August 2024 | 1,064,473 |  | 8,945 |  | 50,585 |  | 1,401 |  | 1,125,404
Additions | 0 |  | 5,028 |  | 8,196 |  | 2,317 |  | 15,541
Disposals | 0 |  | ( 3,850) |  | 0 |  | 0 |  | ( 3,850)
At 31 July 2025 | 1,064,473 |  | 10,123 |  | 58,781 |  | 3,718 |  | 1,137,095
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 August 2024 | 239,483 |  | 6,185 |  | 47,032 |  | 966 |  | 293,666
Charge for the financial year | 21,290 |  | 2,323 |  | 3,069 |  | 408 |  | 27,090
Disposals | 0 |  | ( 3,850) |  | 0 |  | 0 |  | ( 3,850)
At 31 July 2025 | 260,773 |  | 4,658 |  | 50,101 |  | 1,374 |  | 316,906
Net book value |  |  |  |  |  |  |  |  |
At 31 July 2025 | 803,700 |  | 5,465 |  | 8,680 |  | 2,344 |  | 820,189
At 31 July 2024 | 824,990 |  | 2,760 |  | 3,553 |  | 435 |  | 831,738

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 307 |  | 12,951
Prepayments | 5,617 |  | 26,626
Other debtors | 2,411 |  | 2,411
| 8,335 |  | 41,988

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 845 |  | 22,271
Amounts owed to Group undertakings | 201,088 |  | 224,478
Amounts owed to connected companies | 650,000 |  | 0
Accruals | 4,159 |  | 4,564
Corporation tax | 42,588 |  | 60,641
Other taxation and social security | 25,107 |  | 20,392
Other creditors | 340,048 |  | 571,181
| 1,263,835 |  | 903,527

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 0 |  | 439,940

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Financial commitments

Pensions

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 £14,892 (2024 - £15,122). There was £9,059 (2024 - £6,132) due to the defined contributions pension scheme at the year-end.

#### 8. Related party transactions

W A Homes Ltd (parent company)
During the year W A Homes Ltd continued to provide a loan to Exclusive Care Limited. At the Balance Sheet date £201,088 (2024: £224,478) was owed to W A Homes Ltd from Exclusive Care Limited. The loan is repayable on demand and no interest is charged.
Mount Park FIC (connected company)
During the year Mount Park FIC provided a loan to Exclusive Care Limited. At the Balance Sheet date £650,000 (£2024: Nil) was owed to Mount Park FIC from Exclusive Care Limited. The loan is repayable on demand and interest is charged at 11%.

#### 9. Ultimate controlling party

The Company was under the control of W A Homes Ltd, a company registered in England and Wales, by virtue of owning 100% of the issued share capital.
The Company and its parent comprise a small group. The Company has therefore taken advantage of the exemption provided by section 399 of the Companies Act 2006 not to prepare group financial statements.