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Registered number: 5825914
Maesbrook Care Home Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Lethbridge & Co.
Maesbrook Care Home Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Maesbrook Care Home Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 5825914

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 3,525,040 |  | 3,509,410
|  |  | 3,525,040 |  | 3,509,410
CURRENT ASSETS
Debtors | 6 | (1,153,101 ) |  | (1,383,650 ) |
Cash at bank and in hand |  | 250 |  | 1,058 |
|  | (1,152,851 ) |  | (1,382,592 ) |
Creditors: Amounts Falling Due Within One Year | 7 | (410,901 ) |  | (324,900 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,563,752 ) |  | (1,707,492 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,961,288 |  | 1,801,918
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (81,884 ) |  | (15,001 )
NET ASSETS |  |  | 1,879,404 |  | 1,786,917
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 11 |  | 675,121 |  | 675,121
Profit and Loss Account |  |  | 1,204,183 |  | 1,111,696
SHAREHOLDERS' FUNDS |  |  | 1,879,404 |  | 1,786,917

Page 1
Page 2
Maesbrook Care Home Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr William Hillditch Director
5th September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Maesbrook Care Home Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Maesbrook Care Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 5825914 . The registered office is Church Road, Meole Brace, Shrewsbury, Shropshire, SY3 9HQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to ProfitAndLossAccount over its estimated economic life of 10. years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Nil On Cost
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 10% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.
...CONTINUED
Page 3
Page 4
Maesbrook Care Home Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 69 |  | 72
| 69 |  | 72

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 200,000
As at 31 May 2025 | 200,000
Amortisation
As at 1 June 2024 | 200,000
As at 31 May 2025 | 200,000
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 2,510,413 | 781,465 | 144,962 | 1,497,342 | 4,934,182
Additions | - | 71,588 | 117,242 | 33,026 | 221,856
Disposals | - | - | (54,342 ) | - | (54,342 )
As at 31 May 2025 | 2,510,413 | 853,053 | 207,862 | 1,530,368 | 5,101,696
Depreciation
As at 1 June 2024 | - | 479,513 | 84,206 | 861,053 | 1,424,772
Provided during the period | - | 67,951 | 8,775 | 68,744 | 145,470
Disposals | - | - | 6,414 | - | 6,414
As at 31 May 2025 | - | 547,464 | 99,395 | 929,797 | 1,576,656

...CONTINUED
Page 4
Page 5
Maesbrook Care Home Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 2,510,413 | 305,589 | 108,467 | 600,571 | 3,525,040
As at 1 June 2024 | 2,510,413 | 301,952 | 60,756 | 636,289 | 3,509,410

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 164,418 |  | 193,415
Prepayments and accrued income | 22,404 |  | 10,000
Inter Company | (1,443,850 ) |  | (1,592,595 )
Staff Loans | 4,245 |  | 5,530
Other debtors (3) | 99,682 |  | -
| (1,153,101 ) |  | (1,383,650 )

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 20,626 |  | 25,716
Trade creditors | 102,969 |  | 89,621
Bank loans and overdrafts | 133,459 |  | 2,521
Corporation tax | 20,495 |  | 20,495
Other taxes and social security | 46,782 |  | 99,393
Occupational Pension Scheme | 4,904 |  | 8,321
Directors' loan accounts | 81,666 |  | 78,833
| 410,901 |  | 324,900

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 81,884 |  | 15,001

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 20,626 |  | 25,716
Later than one year and not later than five years | 81,884 |  | 15,001
| 102,510 |  | 40,717
| 102,510 |  | 40,717

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Maesbrook Care Home Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
11. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 June 2024 | 675,121
As at 31 May 2025 | 675,121

12. Secured Loans
The prpoerty mortgage secured against the frehhold land and buildings is currently held by an associated company, Nexus Estates Ltd.
Intertest payable on this loan is recharged to the compnay on an annual basis and accounted for in movements in the associated compnay loan.
Page 6