Company registration number 09038912 (England and Wales)
CAMBERLEY CARE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
CAMBERLEY CARE LIMITED
COMPANY INFORMATION
Directors
Paavan Popat
Gagan Puri
Sandali Harvey
(Appointed 11 October 2024)
Secretary
Gagan Puri
Company number
09038912
Registered office
36 Railway Approach
Station Road
Harrow
Middlesex
HA3 5AA
Auditor
KLSA LLP
Kalamu House
11 Coldbath Square
London
EC1R 5HL
Bankers
HSBC Bank Plc
Canada Place
Canary Wharf
London
E14 5AH
Solicitors
Shoosmiths LLP
6th Floor
1 St Martin's Le Grand
London
EC1A 4AS
CAMBERLEY CARE LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2
Directors' responsibilities statement
3
Independent auditor's report
4 - 7
Profit and loss account
8
Statement of comprehensive income
9
Balance sheet
10
Statement of changes in equity
11
Statement of cash flows
12
Notes to the financial statements
13 - 24
CAMBERLEY CARE LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

The directors present the strategic report for the year ended 30 April 2025.

Review of the business

During the year, the company has made a loss after tax of £132,180 (2024: a profit after tax £431,459). At the end of the year the company had net assets of £15,716,174 (2024: £14,931,414).

The directors consider the results at the year end to be satisfactory and intend to pursue strategies that would enhance the growth of the company and result in improved performance.

Principal risks and uncertainties

The principal risks and uncertainties facing the company relate to adverse regulatory requirements by the Care Quality Commission. However, the company ensures that its care homes are run to a very high standard.

Another risk facing the industry as a whole is the use of agency staff to meet employment demands. The company aims to minimise the reliance placed on agency staff by ensuring the care home has sufficient staff available.

The directors continually review risks and uncertainties throughout the period and believe that they have the management and systems in place to deal with changing situations.

Financial risk management

The company uses various financial instruments that include cash, trade debtors and creditors that arise from its operations. The company is exposed to a number of financial risks, which are described in more detail below.

Interest rate risk

The directors monitor the banking facilities and interest rates on a regular basis to make sure that the company is not exposed to material levels of interest rate risk.

Liquidity risk

The directors closely manage financial risk by ensuring sufficient liquidity is available to meet forseeable needs by monitoring the working capital requirements.

Credit risk

The company’s principal financial assets are cash and bank balances and trade and other receivables. The company’s credit risk is primarily attributable to its trade receivables. The amounts presented in the statement of financial position are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

Key performance indicators

In the opinion of the directors, key financial performance indicators of the company includes gross profit margin and occupancy levels of the care home, which are closely monitored by the directors. The gross profit margin and the current occupancy levels are in line with the directors' expectations in the current climate.

The key non financial performance indicators are customer service and satisfaction and stakeholder relationships.

The directors are of the belief that the monitoring of the above mentioned indicators is an effective aspect of business performance review.

On behalf of the board

Paavan Popat
Director
23 January 2026
CAMBERLEY CARE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -

The directors present their annual report and financial statements for the year ended 30 April 2025.

Principal activities

The principal activity of the company continued to be that of operation of a care home.

Results and dividends

The results for the year are set out on page 8.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Shivaan Shillin Popat
(Resigned 11 October 2024)
Paavan Popat
Gagan Puri
Sandali Harvey
(Appointed 11 October 2024)
Future developments

The company intends to continue to operate on the same basis.

Auditor

The auditor, KLSA LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
Paavan Popat
Director
23 January 2026
CAMBERLEY CARE LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CAMBERLEY CARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CAMBERLEY CARE LIMITED
- 4 -
Opinion

We have audited the financial statements of Camberley Care Limited (the 'company') for the year ended 30 April 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report. However, because not all future events or conditions can be predicted, this statement is not a guarantee as to the company's ability to continue as a going concern.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

CAMBERLEY CARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CAMBERLEY CARE LIMITED (CONTINUED)
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities , including fraud and non-compliance with laws and regulations

To identify risks of material misstatement due to any irregularities, including fraud and non-compliance with laws and regulations, we assessed events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. Our risk assessment procedures included:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the operations of the company, financial statements including the Companies Act 2006, taxation legislation and data protection, employment, health and safety legislation and C are Q uality C ommission (R egistration) R egulations 2009; and

- using our knowledge of the company, together with the discussions held with the company at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to the risk assessment.

CAMBERLEY CARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CAMBERLEY CARE LIMITED (CONTINUED)
- 6 -

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias;

- investigated the rationale behind significant or unusual transactions;

- reviewed the financial statements disclosures and determining whether accounting policies have been appropriately applied;

- obtaining third-party confirmation of material bank balances;

- documenting and verifying all significant related party balances and transactions.

To address the risk of non-compliance with laws and regulations, we communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation) and taxation legislation (including payroll taxes) and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statements items.

Secondly, the Company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation or the loss of the Company’s license to operate. We identified the following areas as those most likely to have such an effect: Care Quality Commission’s Inspections and healthcare and safety legislation regulations. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Directors and other management and inspection of regulatory and legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards; for instance, any non-compliance with laws and regulations and fraud which is far removed from transactions reflected in the financial statements would diminish the likelihood of detection. Furthermore, the risk of not detecting a material misstatement due to fraud is greater than the risk of not detecting one resulting from error.

Fraud may involve deliberate concealment by, for example, forgery or intentional omissions, misrepresentation, or through an act of collusion that would mitigate internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

CAMBERLEY CARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CAMBERLEY CARE LIMITED (CONTINUED)
- 7 -

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Shilpa Chheda (Senior Statutory Auditor)
For and on behalf of KLSA LLP, Statutory Auditor
Chartered Accountants
Kalamu House
11 Coldbath Square
London
EC1R 5HL
26 January 2026
CAMBERLEY CARE LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
5,389,590
5,127,880
Cost of sales
(3,920,390)
(3,573,896)
Gross profit
1,469,200
1,553,984
Administrative expenses
(754,519)
(230,590)
Other operating income
6,600
9,170
Operating profit
4
721,281
1,332,564
Interest receivable and similar income
6
13,210
12,216
Interest payable and similar expenses
7
(779,085)
(823,977)
(Loss)/profit before taxation
(44,594)
520,803
Tax on (loss)/profit
8
(87,586)
(89,344)
(Loss)/profit for the financial year
(132,180)
431,459

The profit and loss account has been prepared on the basis that all operations are continuing operations.

CAMBERLEY CARE LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 APRIL 2025
- 9 -
2025
2024
£
£
(Loss)/profit for the year
(132,180)
431,459
Other comprehensive income
Revaluation of tangible fixed assets
1,087,736
2,650,494
Tax relating to other comprehensive income
(170,796)
(475,632)
Total other comprehensive income for the year
916,940
2,174,862
Total comprehensive income for the year
784,760
2,606,321
CAMBERLEY CARE LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
9
22,550,000
21,845,000
Current assets
Debtors
10
8,757,724
8,094,503
Cash at bank and in hand
1,055,356
1,063,876
9,813,080
9,158,379
Creditors: amounts falling due within one year
11
(2,416,640)
(1,625,887)
Net current assets
7,396,440
7,532,492
Total assets less current liabilities
29,946,440
29,377,492
Creditors: amounts falling due after more than one year
12
(9,966,994)
(10,374,994)
Provisions for liabilities
Deferred tax liability
14
4,263,272
4,071,084
(4,263,272)
(4,071,084)
Net assets
15,716,174
14,931,414
Capital and reserves
Called up share capital
16
1
1
Revaluation reserve
13,138,324
12,529,778
Profit and loss reserves
2,577,849
2,401,635
Total equity
15,716,174
14,931,414

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 23 January 2026 and are signed on its behalf by:
Paavan Popat
Director
Company registration number 09038912 (England and Wales)
CAMBERLEY CARE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 11 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 May 2023
1
10,632,739
1,692,353
12,325,093
Year ended 30 April 2024:
Profit for the year
-
-
431,459
431,459
Other comprehensive income:
Revaluation of tangible fixed assets
-
2,650,494
-
2,650,494
Tax relating to other comprehensive income
-
(475,632)
-
0
(475,632)
Total comprehensive income for the year
-
0
2,174,862
431,459
2,606,321
Transfer of excess depreciation
-
(277,823)
277,823
-
Balance at 30 April 2024
1
12,529,778
2,401,635
14,931,414
Year ended 30 April 2025:
Loss for the year
-
-
(132,180)
(132,180)
Other comprehensive income:
Revaluation of tangible fixed assets
-
1,087,736
-
1,087,736
Tax relating to other comprehensive income
-
(170,796)
-
0
(170,796)
Total comprehensive income for the year
-
916,940
(132,180)
784,760
Transfer of excess depreciation
-
(308,394)
308,394
-
Balance at 30 April 2025
1
13,138,324
2,577,849
15,716,174
CAMBERLEY CARE LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
19
1,271,852
1,214,496
Interest paid
(779,085)
(823,977)
Income taxes paid
(40,000)
(126,733)
Net cash inflow from operating activities
452,767
263,786
Investing activities
Purchase of tangible fixed assets
(74,497)
(176,088)
Repayment of loans
-
0
986
Interest received
13,210
12,216
Net cash used in investing activities
(61,287)
(162,886)
Financing activities
Repayment of bank loans
(400,000)
(510,716)
Net cash used in financing activities
(400,000)
(510,716)
Net decrease in cash and cash equivalents
(8,520)
(409,816)
Cash and cash equivalents at beginning of year
1,063,876
1,473,692
Cash and cash equivalents at end of year
1,055,356
1,063,876
CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 13 -
1
Accounting policies
Company information

Camberley Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is 36 Railway Approach, Station Road, Harrow, Middlesex, HA3 5AA.

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.

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, modified to include the revaluation of freehold properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

In accordance with their responsibilities, the directors have considered the appropriateness of the going concern basis for the preparation of the financial statements. For this basis they have reviewed the financial and cash flow projections for the next 12 months from the date of the approval of the financial statements.true

On the basis of this, the director s have a reasonable expectation that the company will continue in operational existence for the foreseeable future. Thus the director s continue to adopt the going concern basis of accounting in preparing the financial statements. These financial statements are prepared on the going concern basis.

1.3
Turnover

Turnover represents fees receivable during the period in respect of care services provided. Turnover is recognised as it is incurred, either daily, weekly or monthly.

1.4
Tangible fixed assets

Tangible fixed assets 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 buildings
Straight line over 50 years
Plant and machinery
15% Straight line

Freehold land is not depreciated.

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.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 14 -

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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 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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 15 -
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, 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 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.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

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

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.9
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 16 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.13

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instruments.

1.14

Comparatives

There were no changes in comparative figures during the year.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
2
Judgements and key sources of estimation uncertainty
(Continued)
- 17 -
Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Impairment of debtors

The company reviews their portfolio of trade debtors on an annual basis. In determining whether trade debtors are impaired, the management makes judgment as to whether there is any evidence indicating that there is a measurable decrease in the estimated future cash flows expected.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Valuation of properties

F reehold properties are carried at fair value based on valuations performed by external independent valuers or the directors. Fair value is ascertained through review of a number of factors and information flows, including market knowledge, recent market movements, recent sales of similar properties and historical experience. There is an inevitable degree of judgement involved and the value can only be reliably tested ultimately in the market itself.

Useful lives, depreciation methods and residual values of tangible assets

Management reviews the useful lives, depreciation methods and residual values of the items of tangible assets on a regular basis. During the financial year, the directors determined no significant changes in the useful lives and residual values. The carrying amounts of property, plant and equipment is disclosed in note 9.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Care home fees
5,389,590
5,127,880
2025
2024
£
£
Other revenue
Interest income
13,210
12,216
4
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
12,390
11,800
Depreciation of owned tangible fixed assets
457,233
412,409
CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 18 -
5
Employees

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

2025
2024
Number
Number
Care Staff
79
72
Administration
3
1
Managerial
4
5
Total
86
78

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
2,413,176
2,144,474
Social security costs
244,868
196,661
Pension costs
34,686
31,114
2,692,730
2,372,249
6
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
13,210
12,216
7
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest on bank overdrafts and loans
773,085
817,977
Other interest on financial liabilities
6,000
6,000
779,085
823,977
8
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
66,194
40,240
CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
8
Taxation
2025
2024
£
£
(Continued)
- 19 -
Deferred tax
Origination and reversal of timing differences
21,392
49,104
Total tax charge
87,586
89,344

The actual charge for the year can be reconciled to the expected (credit)/charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
(Loss)/profit before taxation
(44,594)
520,803
Expected tax (credit)/charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
(11,149)
130,201
Tax effect of expenses that are not deductible in determining taxable profit
723
(37)
Group relief
-
0
(139,005)
Permanent capital allowances in excess of depreciation
76,620
49,081
Deferred tax provision
21,392
49,104
Taxation charge for the year
87,586
89,344

In addition to the amount charged to the profit and loss account, the following amounts relating to tax have been recognised directly in other comprehensive income:

2025
2024
£
£
Deferred tax arising on:
Revaluation of property
170,796
475,632
CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 20 -
9
Tangible fixed assets
Freehold buildings
Plant and machinery
Total
£
£
£
Cost or valuation
At 1 May 2024
21,619,664
328,425
21,948,089
Additions
-
0
74,497
74,497
Revaluation
683,182
-
0
683,182
At 30 April 2025
22,302,846
402,922
22,705,768
Depreciation and impairment
At 1 May 2024
-
0
103,089
103,089
Depreciation charged in the year
404,554
52,679
457,233
Revaluation
(404,554)
-
0
(404,554)
At 30 April 2025
-
0
155,768
155,768
Carrying amount
At 30 April 2025
22,302,846
247,154
22,550,000
At 30 April 2024
21,619,664
225,336
21,845,000

Revaluation

The freehold land and buildings (i ncluding plant & machinery) were revalued at fair value on 15 October 202 4 by Cushman & Wakefield PLC, an independent valuer not connected with the company. The valuation was based on an estimate of the maintainable level of trade and future profitability a component operator of a business conducted on the premises acting in efficient manner would expect to achieve. As with the property valued by reference to trading potential, valuation is vulnerable to external influences and the introduction of competition. The trading valuation is inextricably linked to the performance of the national economy.

All other tangible fixed assets are stated at historical costs.

If land and buildings were measured using cost model, the carrying amounts would have been as follows:

Freehold buildings
2025
2024
£
£
Cost
6,199,970
6,199,970
Accumulated depreciation
(958,582)
(862,422)
Carrying value
5,241,388
5,337,548
CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 21 -
10
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
61,731
244,347
Corporation tax recoverable
-
0
16,789
Amounts owed by group undertakings
3,779,950
3,863,862
Other debtors
4,893,300
3,951,209
Prepayments and accrued income
22,743
18,296
8,757,724
8,094,503
11
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
13
408,000
400,000
Trade creditors
60,674
33,364
Amounts owed to group undertakings
1,434,972
698,613
Corporation tax
9,405
-
0
Other taxation and social security
114,266
97,838
Other creditors
357,351
340,455
Accruals and deferred income
31,972
55,617
2,416,640
1,625,887
12
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
13
9,966,994
10,374,994
13
Loans and overdrafts
2025
2024
£
£
Bank loans
10,374,994
10,774,994
Payable within one year
408,000
400,000
Payable after one year
9,966,994
10,374,994

The long-term loans are secured by a debenture creating a fixed and floating charges over all the assets, which include all present and future freehold and leasehold property, book and other debt, chattels, goodwill and uncalled capital, both present and future. The bank has a first legal charge over the freehold property.

Interest on the loan is charged at commercial rate. Quarterly repayments are made with the full balance being repaid at the termination date, 5 years after drawdown.

CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 22 -
14
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Fixed asset timing differences
343,527
319,008
Short term timing differences
(3,388)
(261)
Revaluations on land and buildings
3,923,133
3,752,337
4,263,272
4,071,084
2025
Movements in the year:
£
Liability at 1 May 2024
4,071,084
Charge to profit or loss
21,392
Charge to other comprehensive income
170,796
Liability at 30 April 2025
4,263,272
15
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
34,686
31,114

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

16
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
1
1
1
1
CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 23 -
17
Related party transactions

The company has taken advantage of the exemption available in FRS 102 (s33 "Related Party Disclosure"), whereby it has not disclosed transactions with the parent company or any wholly owned subsidiary undertakings of the group.

Included within other debtors is an amount of £1,170,000 (2024 - £1,090,000) due from The Fellows House Limited, a company owned by a director of the company, The outstanding balance is in relation to an interest free loan, which is repayable on demand.

Included within other debtors is also an amount of £3,492,000 (2024 - £2,708,000) due from TLC Radlett Limited, a company owned by a director of the company. The outstanding balance is in relation to an interest free loan, which is repayable on demand.

Included within other debtors is also an amount of £141,500 (2024 - £140,000) due from SPK Bushey Limited, a company owned by a director of the company.

Included within other debtors is also an amount of £73,000 (2024 - £Nil) due from London Inn Hotels (Stratford) Limited, a company owned by a director of the company.

18
Ultimate controlling party

The immediate parent company is TLC Group Limited, a company incorporated in England and Wales whose registered office address is 36 Railway Approach, Harrow, Middlesex, HA3 5AA.

The ultimate parent company is TLC Care Group (UK) Limited whose registered office address is 36 Railway Approach, Harrow, Middlesex, HA3 5AA. The group financial statements can be obtained from Registered Office.

19
Cash generated from operations
2025
2024
£
£
(Loss)/profit after taxation
(132,180)
431,459
Adjustments for:
Taxation charged
87,586
89,344
Finance costs
779,085
823,977
Investment income
(13,210)
(12,216)
Depreciation and impairment of tangible fixed assets
457,233
412,409
Movements in working capital:
Increase in debtors
(680,010)
(780,578)
Increase in creditors
773,348
250,101
Cash generated from operations
1,271,852
1,214,496
CAMBERLEY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 24 -
20
Analysis of changes in net debt
1 May 2024
Cash flows
30 April 2025
£
£
£
Cash at bank and in hand
1,063,876
(8,520)
1,055,356
Borrowings excluding overdrafts
(10,774,994)
400,000
(10,374,994)
(9,711,118)
391,480
(9,319,638)
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