Company registration number 06298803 (England and Wales)
ESSANDORE CARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
ESSANDORE CARE LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
319,377
319,377
Current assets
Debtors
4
352,255
351,716
Investments
5
55
141,613
Cash at bank and in hand
1,490,882
950,358
1,843,192
1,443,687
Creditors: amounts falling due within one year
6
(72,100)
(219,009)
Net current assets
1,771,092
1,224,678
Net assets
2,090,469
1,544,055
Capital and reserves
Called up share capital
123
109
Share premium account
437,415
137,428
Profit and loss reserves
1,652,931
1,406,518
Total equity
2,090,469
1,544,055

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved and signed by the director and authorised for issue on 16 January 2026
R C W Leung
Director
Company registration number 06298803 (England and Wales)
ESSANDORE CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Essandore Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is 97 Tulketh Street, Southport, Merseyside, PR8 1AW.

1.1
Accounting convention

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company and its subsidiaries comprise a small group. The company has decided not to prepare group financial statements and accordingly these financial statements present information about the company as a single undertaking.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash at bank and in hand

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.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention 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 bank balances and loans to fellow group companies, 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.

ESSANDORE CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
Current asset investments

Current asset investments, which comprise a portfolio of of shares and other investments listed on stock exchnges, are initially measured at cost and are subsequently re-measured at their market value.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies 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 paymen ts 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. A m ounts 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.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

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

2025
2024
Number
Number
Total
-
0
-
0
3
Fixed asset investments
2025
2024
£
£
Investments in subsidiaries
319,377
319,377

ESSANDORE CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
3
Fixed asset investments
(Continued)
- 4 -
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 May 2024 & 30 April 2025
319,377
Carrying amount
At 30 April 2025
319,377
At 30 April 2024
319,377
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
351,175
351,175
Other debtors
1,080
541
352,255
351,716
5
Current asset investments
2025
2024
£
£
Listed investments at market value
55
141,613
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
71,080
218,049
Other creditors
1,020
960
72,100
219,009
ESSANDORE CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
7
Related party transactions

During the year the company had a loan to YLC Services Limited, a company in the same group. At the balance sheet date the amount owed to YLC Services Limited amounted to £351,175 (20 24 £351,175) and is included in debtors.

During the year the company had a loan from Glenelg Support Limited, a company in the same group. At the balance sheet date the amount owed to Glenelg Support Limited amounted to £70,000 (20 24 £217,509) and is included in creditors.

During the year the company had a loan from Essandore Limited, a company in the same group. At the balance sheet date the amount owed to Essandore Limited amounted to £1,080 (20 24 £540) and is included in creditors.

During the year the company received dividends of £158,509 (20 24 £150,000) from Glenelg Support Limited, the company's wholly owned subsidiary.

During the year the company received dividends of £160,000 (2024 £100,000) from Essandore Limited, the company's wholly owned subsidiary.

8
Directors' transactions

Dividends totalling £44,969 (2024 - £80,000) were paid in the year in respect of shares held by the company's directors.

The following interest free loan has been granted by the company to its director:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
R C W Leung - Interest free loan
-
540
285,508
(284,968)
1,080
540
285,508
(284,968)
1,080
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