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Registered number: 05303000
Priory Grange Care Home Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
RKH Accountants
Priory Grange Care Home Limited
Contents
Contents

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

Page 1
Priory Grange Care Home Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05303000

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 18,750
Tangible Assets | 5 |  | 37,828 |  | 40,264
Investment Properties | 6 |  | 280,263 |  | 127,750
|  |  | 318,091 |  | 186,764
CURRENT ASSETS
Debtors | 7 | 510,310 |  | 347,826 |
Cash at bank and in hand |  | 89,148 |  | 108,482 |
|  | 599,458 |  | 456,308 |
Creditors: Amounts Falling Due Within One Year | 8 | (161,753 ) |  | (133,243 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 437,705 |  | 323,065
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 755,796 |  | 509,829
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (7,238 ) |  | (17,238 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,709 ) |  | (3,173 )
NET ASSETS |  |  | 745,849 |  | 489,418
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 745,847 |  | 489,416
SHAREHOLDERS' FUNDS |  |  | 745,849 |  | 489,418

Page 1
Page 2
Priory Grange Care Home Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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

Dr Akhtar Tak Director
10/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Priory Grange Care Home Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Priory Grange Care Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05303000 . The registered office is Suite 1, The Riverside Building, Livingstone Road, Hessle, North Humberside, HU13 0DZ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 the profit and loss account over its estimated economic life of twenty 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:

Leasehold | 2% on cost
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 25% on cost

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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 years 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
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Priory Grange Care Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 46 (2024: 46)
46 46
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 500,000
As at 31 March 2025 | 500,000
Amortisation
As at 1 April 2024 | 481,250
Provided during the period | 18,750
As at 31 March 2025 | 500,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 18,750

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 28,721 | 57,764 | 4,928 | 91,413
Additions | - | - | 1,511 | 1,511
As at 31 March 2025 | 28,721 | 57,764 | 6,439 | 92,924
Depreciation
As at 1 April 2024 | 1,150 | 46,309 | 3,690 | 51,149
Provided during the period | 575 | 2,292 | 1,080 | 3,947
As at 31 March 2025 | 1,725 | 48,601 | 4,770 | 55,096
Net Book Value
As at 31 March 2025 | 26,996 | 9,163 | 1,669 | 37,828
As at 1 April 2024 | 27,571 | 11,455 | 1,238 | 40,264

Page 4
Page 5
Priory Grange Care Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 127,750
Additions | 152,513
As at 31 March 2025 | 280,263

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,776 |  | 18,796
Other debtors | 494,268 |  | 329,030
| 505,044 |  | 347,826
Due after more than one year
Other debtors | 5,266 |  | -
| 510,310 |  | 347,826

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,811 |  | 13,810
Bank loans and overdrafts | 10,000 |  | 10,000
Other creditors | 13,917 |  | 5,998
Taxation and social security | 129,025 |  | 103,435
| 161,753 |  | 133,243

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,238 |  | 17,238

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
Priory Grange Care Home Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Nasima Tak | 40,659 | 36,255 | 40,659 | - | 36,255
Dr Akhtar Tak | 40,659 | 36,255 | 40,659 | - | 36,255
Dr Sameem Tak | - | 15,605 | - | - | 15,605

The above loan is unsecured, repayable on demand and interest is paid at the HMRC official rate..
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