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REGISTERED NUMBER: 03381114

The Cotswold Nursing Home Company Ltd

Unaudited Financial Statements

for the period

1 April 2025 to 30 November 2025

| The Cotswold Nursing Home Company Ltd (Registered number: 03381114) |

Contents of the Financial Statements

for the period 1 April 2025 to 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| The Cotswold Nursing Home Company Ltd |

Company Information

for the period 1 April 2025 to 30 November 2025

| Directors: | K Vijayakumar

| K Vijayakumar

| Registered office: | Kingsley House

| Gumstool Hill

| Tetbury

| Gloucestershire

| GL8 8DG

| Registered number: | 03381114

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

| The Cotswold Nursing Home Company Ltd (Registered number: 03381114) |

Balance Sheet

30 November 2025

2025 | 2025 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 1,094,177 |  | 1,057,220 |  |

Current assets

Debtors | 5 | 51,101 |  | 8,838 |  |

Cash at bank and in hand | 14,585 |  | 10,316 |  |

65,686 |  | 19,154 |  |

Creditors

Amounts falling due within one year | 6 | 156,066 |  | 233,952 |  |

Net current liabilities | (90,380 | ) | (214,798 | ) |

Total assets less current liabilities | 1,003,797 |  | 842,422 |  |

Provisions for liabilities | 7 | 13,695 |  | - |  |

Net assets | 990,102 |  | 842,422 |  |

Capital and reserves

Called up share capital | 8 | 140 |  | 140 |  |

Revaluation reserve | 9 | 216,414 |  | 216,414 |  |

Retained earnings | 9 | 773,548 |  | 625,868 |  |

Shareholders' funds | 990,102 |  | 842,422 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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.

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 2 March 2026 and were signed on its behalf by:

K Vijayakumar - Director

| The Cotswold Nursing Home Company Ltd (Registered number: 03381114) |

Notes to the Financial Statements

for the period 1 April 2025 to 30 November 2025

1. | Statutory information

| The Cotswold Nursing Home Company LImited is a private company, limited by shares, domiciled in England and Wales, registration number 0338114. The registered office is Kingsley House, Gumstool Hill, Tetbury, Gloucestershire, GL8 8DG.

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.

| Change in reporting end date

| The financial statements have been prepared for a shortened period, the 8-month period ended 30th November 2025. The comparative year covers the 12-month period ended 31 March 2025.

| As a result of the change in accounting period length, the comparative figures presented in these financial statements are not entirely comparable with the current period's figures.

| The reason for the reporting date change is due to the sale of the business.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| The turnover shown in the profit and loss account represents amounts invoiced during the year.

| 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

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office Equipment | - | 15% on reducing balance

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from the bank and other third parties, loans to related parties, and investment in ordinary shares.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an 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.

| Taxation

| Taxation for the period 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 provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. The company has not adopted a policy of discounting deferred tax assets and liabilities.

| The Cotswold Nursing Home Company Ltd (Registered number: 03381114) |

Notes to the Financial Statements - continued

for the period 1 April 2025 to 30 November 2025

2. | Accounting policies - continued

| 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.

3. | Employees and directors

| The average number of employees during the period was 34 (2025 - 33 ) .

4. | Tangible fixed assets

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings |

| £ | £ | £

| Cost

| At 1 April 2025 | 1,400,576 |  | 116,768 |  | 103,309 |  |

| Additions | - |  | 65,025 |  | - |  |

| Disposals | - |  | (116,768 | ) | (103,309 | ) |

| At 30 November 2025 | 1,400,576 |  | 65,025 |  | - |  |

| Depreciation

| At 1 April 2025 | 350,024 |  | 112,386 |  | 101,873 |  |

| Charge for period | 18,674 |  | 6,502 |  | - |  |

| Eliminated on disposal | - |  | (112,386 | ) | (101,873 | ) |

| At 30 November 2025 | 368,698 |  | 6,502 |  | - |  |

| Net book value

| At 30 November 2025 | 1,031,878 |  | 58,523 |  | - |  |

| At 31 March 2025 | 1,050,552 |  | 4,382 |  | 1,436 |  |

Motor | Office |

vehicles | Equipment | Totals |

| £ | £ | £

| Cost

| At 1 April 2025 | 2,800 |  | 5,266 |  | 1,628,719 |  |

| Additions | - |  | 4,196 |  | 69,221 |  |

| Disposals | (2,800 | ) | (5,266 | ) | (228,143 | ) |

| At 30 November 2025 | - |  | 4,196 |  | 1,469,797 |  |

| Depreciation

| At 1 April 2025 | 2,426 |  | 4,790 |  | 571,499 |  |

| Charge for period | - |  | 420 |  | 25,596 |  |

| Eliminated on disposal | (2,426 | ) | (4,790 | ) | (221,475 | ) |

| At 30 November 2025 | - |  | 420 |  | 375,620 |  |

| Net book value

| At 30 November 2025 | - |  | 3,776 |  | 1,094,177 |  |

| At 31 March 2025 | 374 |  | 476 |  | 1,057,220 |  |

| The Cotswold Nursing Home Company Ltd (Registered number: 03381114) |

Notes to the Financial Statements - continued

for the period 1 April 2025 to 30 November 2025

5. | Debtors: amounts falling due within one year |

2025 | 2025 |

| £ | £

| Trade debtors | 14,236 |  | - |  |

| Amounts owed by group undertakings | 27,084 |  | - |  |

| Other debtors | 9,781 |  | 8,838 |  |

51,101 |  | 8,838 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2025 |

| £ | £

| Trade creditors | 11,772 |  | 9,977 |  |

| Taxation and social security | 96,766 |  | 214,419 |  |

| Other creditors | 47,528 |  | 9,556 |  |

156,066 |  | 233,952 |  |

7. | Provisions for liabilities

2025 |  |

| £

| Deferred tax

| Accelerated capital allowances | 13,695 |  |

Deferred tax |

| £

| Balance at 1 April 2025 | (4,388 | ) |

| Provided during period | 18,083 |  |

| Balance at 30 November 2025 | 13,695 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 140 | Ordinary | £1 | 140 |  | 140 |  |

9. | Reserves

Retained | Revaluation |

earnings | reserve | Totals |

| £ | £ | £

| At 1 April 2025 | 625,868 |  | 216,414 |  | 842,282 |  |

| Profit for the period | 371,680 |  | - |  | 371,680 |  |

| Dividends | (224,000 | ) | - |  | (224,000 | ) |

| At 30 November 2025 | 773,548 |  | 216,414 |  | 989,962 |  |