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REGISTERED NUMBER: 12970713 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

SUNDIAL COTTAGE REST HOME LIMITED

SUNDIAL COTTAGE REST HOME LIMITED (Registered number: 12970713)

Contents of the Financial Statements

for the Year Ended 30 APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SUNDIAL COTTAGE REST HOME LIMITED

Company Information

for the Year Ended 30 APRIL 2025

| DIRECTORS: | R Platten

| Ms N Mould

| Mrs L Partridge

| R N Platten

| Mrs S Platten

| D Patel

| Mrs P H Patel

| L Partridge

| L Hefferon

| REGISTERED OFFICE: | 85 Wolverton Road

| Newport Pagnell

| Bucks

| MK16 8BH

| REGISTERED NUMBER: | 12970713 (England and Wales)

| ACCOUNTANTS: | BBK Partnership Limited

| Chartered Accountants

| Suite 2C, Brosnan House

| 175 Darkes Lane

| Potters Bar

| Hertfordshire

| EN6 1BW

SUNDIAL COTTAGE REST HOME LIMITED (Registered number: 12970713)

Balance Sheet

30 APRIL 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 31,386 |  | 36,386 |  |

Tangible assets | 5 | 1,070,791 |  | 1,104,338 |  |

1,102,177 |  | 1,140,724 |  |

CURRENT ASSETS

Stocks | 2,775 |  | 2,575 |  |

Debtors | 6 | 4,213 |  | 27,000 |  |

Cash at bank and in hand | 213,034 |  | 170,248 |  |

220,022 |  | 199,823 |  |

CREDITORS

Amounts falling due within one year | 7 | 367,586 |  | 597,116 |  |

NET CURRENT LIABILITIES | (147,564 | ) | (397,293 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 954,613 |  | 743,431 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (47,056 | ) | (107,209 | ) |

PROVISIONS FOR LIABILITIES | 10 | (11,662 | ) | (14,504 | ) |

NET ASSETS | 895,895 |  | 621,718 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 2 |  | 2 |  |

Retained earnings | 895,893 |  | 621,716 |  |

SHAREHOLDERS' FUNDS | 895,895 |  | 621,718 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SUNDIAL COTTAGE REST HOME LIMITED (Registered number: 12970713)

Balance Sheet - continued

30 APRIL 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

R N Platten - Director

SUNDIAL COTTAGE REST HOME LIMITED (Registered number: 12970713)

Notes to the Financial Statements

for the Year Ended 30 APRIL 2025

1. | STATUTORY INFORMATION

| SUNDIAL COTTAGE REST HOME LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents fees receivable.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 30% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

SUNDIAL COTTAGE REST HOME LIMITED (Registered number: 12970713)

Notes to the Financial Statements - continued

for the Year Ended 30 APRIL 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 27 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 50,003 |  |

| AMORTISATION

| At 1 May 2024 | 13,617 |  |

| Charge for year | 5,000 |  |

| At 30 April 2025 | 18,617 |  |

| NET BOOK VALUE

| At 30 April 2025 | 31,386 |  |

| At 30 April 2024 | 36,386 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 1,083,180 |  | 104,953 |  | 6,098 |  | 1,194,231 |  |

| Additions | - |  | 254 |  | 479 |  | 733 |  |

| At 30 April 2025 | 1,083,180 |  | 105,207 |  | 6,577 |  | 1,194,964 |  |

| DEPRECIATION

| At 1 May 2024 | 39,713 |  | 46,549 |  | 3,631 |  | 89,893 |  |

| Charge for year | 21,664 |  | 11,732 |  | 884 |  | 34,280 |  |

| At 30 April 2025 | 61,377 |  | 58,281 |  | 4,515 |  | 124,173 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,021,803 |  | 46,926 |  | 2,062 |  | 1,070,791 |  |

| At 30 April 2024 | 1,043,467 |  | 58,404 |  | 2,467 |  | 1,104,338 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 2,258 |  | 27,000 |  |

| Prepayments | 1,955 |  | - |  |

4,213 |  | 27,000 |  |

SUNDIAL COTTAGE REST HOME LIMITED (Registered number: 12970713)

Notes to the Financial Statements - continued

for the Year Ended 30 APRIL 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade creditors | 949 |  | 4,796 |  |

| Amounts owed to group undertakings | 133,134 |  | 293,289 |  |

| Tax | 102,150 |  | 85,055 |  |

| Social security and other taxes | 9,555 |  | 4,029 |  |

| Other creditors | 58,333 |  | 58,329 |  |

| Deferred income | 24,310 |  | 86,098 |  |

| Accrued expenses | 37,339 |  | 63,704 |  |

| Deferred government grants | 1,816 |  | 1,816 |  |

367,586 |  | 597,116 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Other creditors | 34,024 |  | 92,361 |  |

| Deferred government grants | 13,032 |  | 14,848 |  |

47,056 |  | 107,209 |  |

9. | SECURED DEBTS

| The company's assets are secured by way of a fixed and floating charge registered by the bank providing the loan to the company's holding company.

10. | PROVISIONS FOR LIABILITIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 11,662 |  | 14,504 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 14,504 |  |

| Credit to Income Statement during year | (2,842 | ) |

| Balance at 30 April 2025 | 11,662 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 1 | Ordinary A Share | £1.00 | 1 |  | 1 |  |

| 1 | Ordinary B share | £1.00 | 1 |  | 1 |  |

2 |  | 2 |  |

SUNDIAL COTTAGE REST HOME LIMITED (Registered number: 12970713)

Notes to the Financial Statements - continued

for the Year Ended 30 APRIL 2025

12. | RELATED PARTY DISCLOSURES

| During the year the company was charged an administration charge totalling £89,000 by its holding company, Sundial Cottage Care Home Limited.There was an amount of £133,134 due at the year end.

13. | ULTIMATE CONTROLLING PARTY

| The company is a fully owned subsidiary of Sundial Cottage Care Home Limited.