IRIS Accounts Production v25.4.12.37 08679954 Board of Directors 1.7.24 30.6.25 30.6.25 16.3.26 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08679954 2024-06-30 08679954 2025-06-30 08679954 2024-07-01 2025-06-30 08679954 2023-06-30 08679954 2023-07-01 2024-06-30 08679954 2024-06-30 08679954 ns15:EnglandWales 2024-07-01 2025-06-30 08679954 ns14:PoundSterling 2024-07-01 2025-06-30 08679954 ns10:Director1 2024-07-01 2025-06-30 08679954 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08679954 ns10:SmallEntities 2024-07-01 2025-06-30 08679954 ns10:Audited 2024-07-01 2025-06-30 08679954 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 08679954 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08679954 ns10:FullAccounts 2024-07-01 2025-06-30 08679954 ns10:Director2 2024-07-01 2025-06-30 08679954 ns10:RegisteredOffice 2024-07-01 2025-06-30 08679954 ns5:CurrentFinancialInstruments 2025-06-30 08679954 ns5:CurrentFinancialInstruments 2024-06-30 08679954 ns5:Non-currentFinancialInstruments 2025-06-30 08679954 ns5:Non-currentFinancialInstruments 2024-06-30 08679954 ns5:ShareCapital 2025-06-30 08679954 ns5:ShareCapital 2024-06-30 08679954 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 08679954 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 08679954 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 08679954 ns5:PlantMachinery 2024-07-01 2025-06-30 08679954 ns5:FurnitureFittings 2024-07-01 2025-06-30 08679954 ns5:ComputerEquipment 2024-07-01 2025-06-30 08679954 ns5:LandBuildings 2024-06-30 08679954 ns5:LeaseholdImprovements 2024-06-30 08679954 ns5:PlantMachinery 2024-06-30 08679954 ns5:LandBuildings 2024-07-01 2025-06-30 08679954 ns5:LeaseholdImprovements 2024-07-01 2025-06-30 08679954 ns5:LandBuildings 2025-06-30 08679954 ns5:LeaseholdImprovements 2025-06-30 08679954 ns5:PlantMachinery 2025-06-30 08679954 ns5:LandBuildings 2024-06-30 08679954 ns5:LeaseholdImprovements 2024-06-30 08679954 ns5:PlantMachinery 2024-06-30 08679954 ns5:FurnitureFittings 2024-06-30 08679954 ns5:ComputerEquipment 2024-06-30 08679954 ns5:FurnitureFittings 2025-06-30 08679954 ns5:ComputerEquipment 2025-06-30 08679954 ns5:FurnitureFittings 2024-06-30 08679954 ns5:ComputerEquipment 2024-06-30 08679954 ns5:CostValuation 2024-06-30 08679954 ns5:DisposalsRepaymentsInvestments 2025-06-30 08679954 ns5:CostValuation 2025-06-30 08679954 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-06-30 08679954 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-06-30 08679954 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-06-30 08679954 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-06-30 08679954 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-06-30 08679954 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-06-30 08679954 ns5:Secured 2025-06-30 08679954 ns5:Secured 2024-06-30

REGISTERED NUMBER: 08679954 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED |

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED (REGISTERED NUMBER: 08679954) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | K R Gunputh

| J C Barrett

| REGISTERED OFFICE: | 3 Durrant Road

| Bournemouth

| Dorset

| BH2 6NE

| REGISTERED NUMBER: | 08679954 (England and Wales)

| AUDITORS: | Carter & Coley Limited

| Chartered Accountants and Statutory Auditor

| 3 Durrant Road

| Bournemouth

| Dorset

| BH2 6NE

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED (REGISTERED NUMBER: 08679954) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 5,851,843 |  | 5,967,700 |  |

Investments | 6 | 100 |  | 101 |  |

5,851,943 |  | 5,967,801 |  |

CURRENT ASSETS

Debtors | 7 | 5,180,513 |  | 5,400,596 |  |

Cash at bank | 8,615 |  | 29,892 |  |

5,189,128 |  | 5,430,488 |  |

CREDITORS

Amounts falling due within one year | 8 | 357,478 |  | 335,804 |  |

NET CURRENT ASSETS | 4,831,650 |  | 5,094,684 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,683,593 |  | 11,062,485 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (10,601,919 | ) | (10,970,600 | ) |

PROVISIONS FOR LIABILITIES | (14,306 | ) | (11,066 | ) |

NET ASSETS | 67,368 |  | 80,819 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 67,268 |  | 80,719 |  |

67,368 |  | 80,819 |  |

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED (REGISTERED NUMBER: 08679954) |

BALANCE SHEET - continued

30 JUNE 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 March 2026 and were signed on its behalf by:

J C Barrett - Director

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED (REGISTERED NUMBER: 08679954) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Luxurycare (Regency Manor Care Home) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Luxurycare (Regency Manor Care Home) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, Luxurycare Holdings Ltd, First Floor 5 Trinity House, 161 Old Christchurch Road, Bournemouth, Dorset, BH1 1JU.

| 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 buildings and nil on land

| Plant and machinery | - | 25% on cost

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

| Computer equipment | - | 33% on cost

| Fixed assets are initially recognised at cost.

| Furnishings are generally treated as renewals in the profit and loss of the subsidiary in the year in which they are purchased.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED (REGISTERED NUMBER: 08679954) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | AUDITORS' REMUNERATION

| 2025 |  | 2024

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 2,760 |  | 2,640 |  |

| Auditors' remuneration for non audit work | 2,399 |  | 2,280 |  |

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Office |  | Plant and

| property |  | equipment |  | machinery

£ | £ | £ |

| COST

| At 1 July 2024 | 6,933,807 |  | 5,106 |  | 26,784 |  |

| Additions | - |  | 2,879 |  | - |  |

| At 30 June 2025 | 6,933,807 |  | 7,985 |  | 26,784 |  |

| DEPRECIATION

| At 1 July 2024 | 1,032,255 |  | 4,870 |  | 23,758 |  |

| Charge for year | 124,876 |  | 716 |  | 1,407 |  |

| At 30 June 2025 | 1,157,131 |  | 5,586 |  | 25,165 |  |

| NET BOOK VALUE

| At 30 June 2025 | 5,776,676 |  | 2,399 |  | 1,619 |  |

| At 30 June 2024 | 5,901,552 |  | 236 |  | 3,026 |  |

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED (REGISTERED NUMBER: 08679954) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 117,525 |  | 15,301 |  | 7,098,523 |  |

| Additions | 16,751 |  | 2,944 |  | 22,574 |  |

| At 30 June 2025 | 134,276 |  | 18,245 |  | 7,121,097 |  |

| DEPRECIATION

| At 1 July 2024 | 57,873 |  | 12,067 |  | 1,130,823 |  |

| Charge for year | 9,397 |  | 2,035 |  | 138,431 |  |

| At 30 June 2025 | 67,270 |  | 14,102 |  | 1,269,254 |  |

| NET BOOK VALUE

| At 30 June 2025 | 67,006 |  | 4,143 |  | 5,851,843 |  |

| At 30 June 2024 | 59,652 |  | 3,234 |  | 5,967,700 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 July 2024 | 101 |  |

| Disposals | (1 | ) |

| At 30 June 2025 | 100 |  |

| NET BOOK VALUE

| At 30 June 2025 | 100 |  |

| At 30 June 2024 | 101 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 5,180,513 |  | 5,400,596 |  |

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED (REGISTERED NUMBER: 08679954) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 352,318 |  | 298,717 |  |

| Social security and other taxes | - |  | 32,166 |  |

| Accruals and deferred income | 5,160 |  | 4,921 |  |

357,478 |  | 335,804 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 350,480 |  | 321,348 |  |

| Bank loans - 2-5 years | 1,218,957 |  | 1,117,639 |  |

| Bank loans more 5 yr by instal | 9,032,482 |  | 9,531,613 |  |

10,601,919 |  | 10,970,600 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 9,032,482 |  | 9,531,613 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 10,954,237 |  | 11,269,317 |  |

| The loan is secured against the freehold land and property of the company.

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Andrew Clark (Senior Statutory Auditor)

| for and on behalf of Carter & Coley Limited

| LUXURYCARE (REGENCY |

| MANOR CARE HOME) LIMITED (REGISTERED NUMBER: 08679954) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

12. | CONTINGENT LIABILITIES

| The following companies have cross guarantees in place with one another:

| Luxurycare Investments Limited, Luxurycare (Kingsman House Care Home) Limited, Luxurycare (Aranlaw House Care Home) Limited, ARNLUX Limited, Luxurycare Aranlaw House Limited, Luxurycare (Regency Manor Care Home) Limited, Kanesbury Construction Limited, Luxurycare Regency Manor Limited and Luxurycare Kingsman House Limited, in support of the bank loans taken out in Luxurycare (Aranlaw House Care Home) Limited and Luxurycare (Regency Manor Care Home) Limited. The value of the loan guaranteed in Luxurycare (Aranlaw House Care Home) Limited is £6,893,599 (2024 - £7,091,886). The value of the loan guaranteed in Luxurycare (Regency Manor Care Home) Limited is £10,954,237 (2024 - £11,269,317).

13. | RELATED PARTY DISCLOSURES

| The company has taken advantage of the exemption in FRS 102 in respect of the disclosure of related party transactions with group companies.

14. | ULTIMATE PARENT COMPANY

| The ultimate parent undertaking of the company is Luxurycare Holdings Limited, a company incorporated in England and Wales. Luxurycare Holdings Limited's registered office address is First Floor 5 Trinity House, 161 Old Christchurch Road, Bournemouth, Dorset, England, BH1 1JU.

| The largest and smallest company which prepared group accounts in the group is Luxurycare Holdings Limited.