Company registration number 06264104 (England and Wales)
CLARIAN HOPE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
CLARIAN HOPE LIMITED
COMPANY INFORMATION
Directors
Mr A E Evans
Mr J Evans
Mr R Evans
Secretary
Mr A E Evans
Company number
06264104
Registered office
67 Fernlea Park
Bryncoch
Neath
SA10 7SX
Accountants
WBV Limited
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
Wales
SA1 8QY
CLARIAN HOPE LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
CLARIAN HOPE LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CLARIAN HOPE LIMITED FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clarian Hope Limited for the year ended 30 June 2025 which comprise, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Clarian Hope Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Clarian Hope Limited and state those matters that we have agreed to state to the b oard of d irectors of Clarian Hope Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clarian Hope Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Clarian Hope Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clarian Hope Limited. You consider that Clarian Hope Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Clarian Hope Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

WBV Limited
Chartered Accountants
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
SA1 8QY
Wales
23 February 2026
CLARIAN HOPE LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
22,308
12,878
Current assets
Debtors
5
82,740
116,054
Cash at bank and in hand
48,776
40,209
131,516
156,263
Creditors: amounts falling due within one year
6
(112,207)
(123,469)
Net current assets
19,309
32,794
Net assets
41,617
45,672
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
41,517
45,572
Total equity
41,617
45,672

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 February 2026 and are signed on its behalf by:
Mr A E Evans
Director
Company registration number 06264104 (England and Wales)
CLARIAN HOPE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 July 2023
100
44,644
44,744
Year ended 30 June 2024:
Profit and total comprehensive income
-
150,928
150,928
Dividends
-
(150,000)
(150,000)
Balance at 30 June 2024
100
45,572
45,672
Year ended 30 June 2025:
Profit and total comprehensive income
-
115,945
115,945
Dividends
-
(120,000)
(120,000)
Balance at 30 June 2025
100
41,517
41,617
CLARIAN HOPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Clarian Hope Limited is a private company limited by shares incorporated in England and Wales. The registered office is 67 Fernlea Park, Bryncoch, Neath, SA10 7SX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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.

1.2
Turnover

Turnover represents the fees charged by the company for the provision of services to its residents, net of value added tax.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

CLARIAN HOPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6

Pension costs and other post-retirement benedits

The company operates a defined contribution pension scheme. Contributions payable to the company pension scheme are charged to profit and loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
23
23
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
450,000
Amortisation and impairment
At 1 July 2024 and 30 June 2025
450,000
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
CLARIAN HOPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
4
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 July 2024
10,665
24,999
35,664
Additions
-
0
17,000
17,000
Disposals
-
0
(11,999)
(11,999)
At 30 June 2025
10,665
30,000
40,665
Depreciation and impairment
At 1 July 2024
10,245
12,541
22,786
Depreciation charged in the year
70
7,500
7,570
Eliminated in respect of disposals
-
0
(11,999)
(11,999)
At 30 June 2025
10,315
8,042
18,357
Carrying amount
At 30 June 2025
350
21,958
22,308
At 30 June 2024
420
12,458
12,878
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
77,980
111,554
Other debtors
4,760
4,500
82,740
116,054
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
39,081
50,580
Other taxation and social security
9,511
8,379
Other creditors
63,615
64,510
112,207
123,469
CLARIAN HOPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A ordinary shares of £1 each
50
50
50
50
B ordinary shares of £1 each
50
50
50
50
100
100
100
100
8
Contingent liabilities

The company has entered into a cross corporate guarantee with its bankers (and the bankers for the group) in respect of the borrowings of its parent company Red Hill Care Home Ventures Limited. At 30 June 2025 those borrowings were £172,917(2024 £197,833).

9
Parent company

Mr AE Evans is considered to be the ultimate controlling party of Red Hill Care Home Ventures Limited.

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