IRIS Accounts Production v25.4.0.155 07503682 Board of Directors 1.6.24 31.5.25 31.5.25 true false true false false true false A Ordinary 1.00000 B Ordinary 1.00000 C Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07503682 2024-05-31 07503682 2025-05-31 07503682 2024-06-01 2025-05-31 07503682 2023-05-31 07503682 2023-06-01 2024-05-31 07503682 2024-05-31 07503682 ns15:EnglandWales 2024-06-01 2025-05-31 07503682 ns14:PoundSterling 2024-06-01 2025-05-31 07503682 ns10:Director1 2024-06-01 2025-05-31 07503682 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07503682 ns10:SmallEntities 2024-06-01 2025-05-31 07503682 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07503682 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 07503682 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07503682 ns10:FullAccounts 2024-06-01 2025-05-31 07503682 ns10:OrdinaryShareClass1 2024-06-01 2025-05-31 07503682 ns10:OrdinaryShareClass2 2024-06-01 2025-05-31 07503682 ns10:OrdinaryShareClass3 2024-06-01 2025-05-31 07503682 ns10:Director2 2024-06-01 2025-05-31 07503682 ns10:Director3 2024-06-01 2025-05-31 07503682 ns10:RegisteredOffice 2024-06-01 2025-05-31 07503682 ns5:CurrentFinancialInstruments 2025-05-31 07503682 ns5:CurrentFinancialInstruments 2024-05-31 07503682 ns5:Non-currentFinancialInstruments 2025-05-31 07503682 ns5:Non-currentFinancialInstruments 2024-05-31 07503682 ns5:ShareCapital 2025-05-31 07503682 ns5:ShareCapital 2024-05-31 07503682 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 07503682 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 07503682 ns5:CostValuation 2024-05-31 07503682 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2025-05-31 07503682 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2024-05-31 07503682 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-05-31 07503682 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-05-31 07503682 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-05-31 07503682 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-05-31 07503682 ns5:Secured 2025-05-31 07503682 ns5:Secured 2024-05-31 07503682 ns10:OrdinaryShareClass1 2025-05-31 07503682 ns10:OrdinaryShareClass2 2025-05-31 07503682 ns10:OrdinaryShareClass3 2025-05-31

REGISTERED NUMBER: 07503682 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

CEDARWOOD RESIDENTIAL CARE LTD

CEDARWOOD RESIDENTIAL CARE LTD (REGISTERED NUMBER: 07503682)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CEDARWOOD RESIDENTIAL CARE LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | B Hadley

| S Hancocks

| K Hadley

| REGISTERED OFFICE: | Railview Lofts

| 19c Commercial Road

| Eastbourne

| East Sussex

| BN21 3XE

| REGISTERED NUMBER: | 07503682 (England and Wales)

| ACCOUNTANTS: | LMDB Accountants

| Chartered Certified Accountants

| Railview Lofts

| 19c Commercial Road

| Eastbourne

| East Sussex

| BN21 3XE

CEDARWOOD RESIDENTIAL CARE LTD (REGISTERED NUMBER: 07503682)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,833,368 |  | 1,833,368 |  |

CURRENT ASSETS

Debtors | 5 | 689,000 |  | 673,839 |  |

Cash at bank | 174,138 |  | 207,099 |  |

863,138 |  | 880,938 |  |

CREDITORS

Amounts falling due within one year | 6 | 100,157 |  | 90,477 |  |

NET CURRENT ASSETS | 762,981 |  | 790,461 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,596,349 |  | 2,623,829 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,445,764 |  | 1,553,268 |  |

NET ASSETS | 1,150,585 |  | 1,070,561 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 1,150,485 |  | 1,070,461 |  |

SHAREHOLDERS' FUNDS | 1,150,585 |  | 1,070,561 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

CEDARWOOD RESIDENTIAL CARE LTD (REGISTERED NUMBER: 07503682)

BALANCE SHEET - continued

31 MAY 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 5 February 2026 and were signed on its behalf by:

B Hadley - Director

CEDARWOOD RESIDENTIAL CARE LTD (REGISTERED NUMBER: 07503682)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Cedarwood Residential Care Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairment subject to FRS102 intergroup loan fair value adjustments.

| Financial instruments

| Basic financial instruments are recognised at amortised cost except for loans to subsidiaries which are measured at fair value. Changes to fair value are recognised in the profit & loss account other than the initial discounts of inter group loans which are recognised as additions to fixed asset investment in the subsidiary company.

| 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.

CEDARWOOD RESIDENTIAL CARE LTD (REGISTERED NUMBER: 07503682)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 1,833,368 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,833,368 |  |

| At 31 May 2024 | 1,833,368 |  |

5. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 689,000 |  | 673,839 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 97,716 |  | 87,927 |  |

| Directors' current accounts | 256 |  | 256 |  |

| Accrued expenses | 2,185 |  | 2,294 |  |

100,157 |  | 90,477 |  |

CEDARWOOD RESIDENTIAL CARE LTD (REGISTERED NUMBER: 07503682)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 97,716 |  | 87,927 |  |

| Bank loans - 2-5 years | 293,148 |  | 263,782 |  |

| Bank loans repayable after

| more than 5 years by

| instalment | 146,900 |  | 293,559 |  |

| Loan from related undertaking

| repayable after 5 years | 908,000 |  | 908,000 |  |

1,445,764 |  | 1,553,268 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Loan from related undertaking

| repayable after 5 years | 908,000 |  | 908,000 |  |

908,000 |  | 908,000 |  |

| Repayable by instalments

| Bank loans repayable after

| more than 5 years by

| instalment | 146,900 |  | 293,559 |  |

146,900 |  | 293,559 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 635,480 |  | 733,195 |  |

| The bank borrowing is secured by a fixed and floating charge over the assets of the subsidiary company, a first legal charge over the freehold property owned by that company, a charge over the shares of the company and the subsidiary, a guarantee provided by the subsidiary.

CEDARWOOD RESIDENTIAL CARE LTD (REGISTERED NUMBER: 07503682)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

9. | FINANCIAL INSTRUMENTS - INTER GROUP LOANS

| In accordance with Financial Reporting Standard 102, inter group loans have been treated as basic financial instruments. As such loans are interest free, the amortised cost basis has been applied using a discount rate of 2.25% and an assumed repayment period of 15 years commencing 03/09/2015.

| The deemed fair value interest income for the year resulting from the above recognised in the Profit & Loss Account is £15,161 (2024: £14,828).

| The deemed fair value interest is recognised in the Profit & Loss Account during each accounting period so that by the end of the loan period the fair value adjustments to the inter group loan will be fully written off.

| The initial fair value discount was treated as an adjustment to the fixed asset investment in accordance with Financial Reporting Standard 102.

| The fair value of the inter group loan at the balance sheet date is shown in the note to the financial statements Debtors: Amounts Falling Due After More Than One Year. The value of the loan based on cost at the balance sheet date was £774,412 (2024: £774,412).

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 45 | A Ordinary | £1 | 45 |  | 45 |  |

| 50 | B Ordinary | £1 | 50 |  | 50 |  |

| 5 | C Ordinary | £1 | 5 |  | 5 |  |

100 |  | 100 |  |