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Registration number: 13771983

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Company Information

Director | Susan Robinson

Registered office | 457 Chorley Road Swinton Manchester M27 9LQ

Accountants | King Street Accounts Office 4 1ST Floor Victory House The Sidings Whalley Lancashire BB7 9SE

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

(Registration number: 13771983)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 68,679 | 15,039
Investments | 5 | 134,000 | -
|  | 202,679 | 15,039
Current assets |  |  |
Debtors | 6 | 115,222 | 116,193
Cash at bank and in hand |  | 85,264 | 45,057
|  | 200,486 | 161,250
Creditors: Amounts falling due within one year | 7 | (114,945) | (102,366)
Net current assets |  | 85,541 | 58,884
Total assets less current liabilities |  | 288,220 | 73,923
Creditors: Amounts falling due after more than one year | 7 | (85,166) | -
Net assets |  | 203,054 | 73,923
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 202,954 | 73,823
Shareholders' funds |  | 203,054 | 73,923

For the financial year ending 30 April 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 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 October 2025

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

(Registration number: 13771983)
Balance Sheet as at 30 April 2025

......................................... Susan Robinson Director

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

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

The address of its registered office is:
457 Chorley Road
Swinton
Manchester
M27 9LQ
England

These financial statements were authorised for issue by the director on 30 October 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 current 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.

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.

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

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:
Motor Vehicles 25% reducing balance
Short leasehold land & Buildings 20% reducing balance
Fixture & Fittings 25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

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 the director) during the year, was 50 (2024 - 42).

4 | Tangible assets

| Short leasehold land and buildings £ | Fixtures and fittings £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2024 | 16,710 | - | - | 16,710
Additions | 3,400 | 2,281 | 53,327 | 59,008
At 30 April 2025 | 20,110 | 2,281 | 53,327 | 75,718
Depreciation
At 1 May 2024 | 1,671 | - | - | 1,671
Charge for the year | 3,688 | 570 | 1,110 | 5,368
At 30 April 2025 | 5,359 | 570 | 1,110 | 7,039
Carrying amount
At 30 April 2025 | 14,751 | 1,711 | 52,217 | 68,679
At 30 April 2024 | 15,039 | - | - | 15,039

Included within the net book value of land and buildings above is £14,751 (2024 - £15,039) in respect of short leasehold land and buildings.

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 134,000 | -

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Subsidiaries | £
Cost or valuation
Additions | 134,000
Provision
Carrying amount
At 30 April 2025 | 134,000

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Hazelhurst Ltd | England & Wales |  | 100% | 0%

Subsidiary undertakings
Hazelhurst Ltd The principal activity of Hazelhurst Ltd is Investing in Property ..

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 92,648 | 78,003
Other debtors | 22,574 | 38,190
| 115,222 | 116,193

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 6,848 | -
Taxation and social security |  | 39,766 | 34,417
Accruals and deferred income |  | 62,581 | 50,245
Other creditors |  | 5,750 | 17,704
|  | 114,945 | 102,366

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 40,158 | -
Other financial liabilities |  | 45,008 | -
|  | 85,166 | -

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.01 (2024 - £1) each | 10,000 | 100 | 100 | 100

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 40,158 | -

Current loans and borrowings

Hazelhurst Homecare Ltd
trading as Hazelhurst Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

| 2025 £ | 2024 £
Hire purchase contracts | 6,848 | -

10 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £10.20 (2024 - £350.00) per each Ordinary shares |  | 102,000 |  | 35,000

11 | Related party transactions

At the 30 April 2025 £22,574 was owed by the Director . Dividends of 102,000 were paid to the Director during the year ended 30th April 2025 .
At the 30th April 2024 £17,704 was owed to the Director . Dividends of £35,,000 were paid to the Director during the year ended 30th April 2024 .
At the 30th April 2025 £45,009 was owed to the subsidiary company Hazelhurst Ltd ( 30th April 2024 £38,189 owed by Hazelhurst Ltd ) .