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Registration number: 12195361

BEULAH VISTA CARING HOME LIMITED
Filleted Financial Statements
for the Year Ended 31 March 2025

BEULAH VISTA CARING HOME LIMITED

Contents

Company Information | 1
Independent Auditor's Report | 2 to 5
Balance Sheet | 6
Notes to the Financial Statements | 7 to 10

BEULAH VISTA CARING HOME LIMITED

Company Information

Directors | Mr Rakesh Wadhwa Mrs Aruna Wadhwa

Company secretary | Ms Joanne Margaret Randall

Registered office | TAX-LINK THE LONG LODGE 265-269,KINGSTON ROAD London SW19 3NW

Auditors | Pritchard Fellows & Co Ltd Chartered Certified Accountants & Reg. Auditors Avery House 8 Avery Hill Road London SE9 2BD

BEULAH VISTA CARING HOME LIMITED

Independent Auditor's Report to the Members of BEULAH VISTA CARING HOME LIMITED

Opinion

We have audited the revised financial statements of BEULAH VISTA CARING HOME LIMITED (the 'company') for the year ended 31 March 2025, which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities The Financial Reporting Standard applicable in the UK and Republic of Ireland.

In our opinion the revised financial statements:

• | give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit/(loss) for the year then ended;
• | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; 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 the provisions available for small entities, in the circumstances set out in note 6 to the financial statements, 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 director's use of the going concern basis of accounting in the preparation of the revised 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 entity's ability to continue as a going concern for a period of at least 12 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.

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 director is 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.

BEULAH VISTA CARING HOME LIMITED

Independent Auditor's Report to the Members of BEULAH VISTA CARING HOME LIMITED

In connection with our audit of the financial statements, 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 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.

Opinion on other matter prescribed by the Companies Act 2006

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

• | the information given in the for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• | the has been prepared in accordance with applicable legal requirements.

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 identified material misstatements in the Director's Report.

We have nothing to report in respect of the following matters where 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; or
• | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the [set out on page ], 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 Responsibilities for the audit of the financial statements

BEULAH VISTA CARING HOME LIMITED

Independent Auditor's Report to the Members of BEULAH VISTA CARING HOME LIMITED

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:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant are United Kingdom Accounting Standards, UK Companies Act 2006 and tax legislation (governed by HM Revenue and Customs).
Audit procedures performed by the engagement team included:

• | Understanding the nature of the industry and sector;

• | Understanding the management's internal controls designed to prevent and detect irregularities;

• | Reviewing relevant meeting minutes;

• | Testing transactions using substantive procedures;

• | Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations.

Our audit testing might include testing complete populations of certain transactions and balances, possibly using data auditing techniques. However, it typically involves selecting a number of items for testing, rather than testing complete populations.
We will often seek to target particular items for testing based on their size or risk characteristics. In other cases, we will use audit sampling to enable us to draw a conclusion about the population from which the sample is selected.
There is inherent limitation in the audit procedures described above. The risk of detecting a material misstatement due to fraud is higher than the risk of not detecting one results from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditors responsibilities. This description forms part of our auditor's report.

BEULAH VISTA CARING HOME LIMITED

Independent Auditor's Report to the Members of BEULAH VISTA CARING HOME LIMITED

......................................
Sunil Phakkey (Senior Statutory Auditor)
For and on behalf of Pritchard Fellows & Co Ltd, Statutory Auditor
Chartered Certified Accountants & Reg. Auditors
Avery House
8 Avery Hill Road
London
SE9 2BD

12 March 2026

BEULAH VISTA CARING HOME LIMITED

(Registration number: 12195361)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 15,608,128 | 15,608,128
Current assets |  |  |
Debtors |  | 464,231 | 83,774
Cash at bank and in hand |  | 1,279,177 | 434,399
|  | 1,743,408 | 518,173
Creditors: Amounts falling due within one year |  | (217,103) | (239,367)
Net current assets |  | 1,526,305 | 278,806
Total assets less current liabilities |  | 17,134,433 | 15,886,934
Creditors: Amounts falling due after more than one year |  | (5,931,957) | (6,044,238)
Net assets |  | 11,202,476 | 9,842,696
Capital and reserves |  |  |
Called up share capital | 6 | 10,000,100 | 10,000,100
Retained earnings |  | 1,202,376 | (157,404)
Shareholders' funds |  | 11,202,476 | 9,842,696

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 March 2026 and signed on its behalf by:

......................................... Mr Rakesh Wadhwa Director

BEULAH VISTA CARING HOME LIMITED

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
TAX-LINK
THE LONG LODGE
265-269,KINGSTON ROAD
London
SW19 3NW

These financial statements were authorised for issue by the Board on 11 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

After making enquiries, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence and meet their liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date thee financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

BEULAH VISTA CARING HOME LIMITED

Notes to the Financial Statements for the Year Ended 31 March 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

BEULAH VISTA CARING HOME LIMITED

Notes to the Financial Statements for the Year Ended 31 March 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

The company operates a defined contribution pension scheme for its employees. Under the scheme, the company pays fixed contributions into an independent third-party pension provider. The company has no further payment obligations once the contributions have been paid.
Payments to the defined contribution scheme are recognised as an expense in the period during which the employees render the service entitling them to the contributions.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 110 (2024 - 35).

4 | Auditors' remuneration

| 2025 £ | 2024 £
Audit of the financial statements | 10,000 | -

BEULAH VISTA CARING HOME LIMITED

Notes to the Financial Statements for the Year Ended 31 March 2025

5 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 April 2024 | 15,608,128 | 15,608,128
At 31 March 2025 | 15,608,128 | 15,608,128
Depreciation
Carrying amount
At 31 March 2025 | 15,608,128 | 15,608,128
At 31 March 2024 | 15,608,128 | 15,608,128

Included within the net book value of land and buildings above is £15,608,128 (2024 - £15,608,128) in respect of freehold land and buildings.

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 10,000,100 | 10,000,100 | 10,000,100 | 10,000,100