Company registration number 11065861 (England and Wales)
Majesticare Haddenham (Holdings) Limited
financial statements
For the year ended 30 September 2025
Majesticare Haddenham (Holdings) Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
Majesticare Haddenham (Holdings) Limited
Statement of financial position
As at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
100
100
Current assets
Debtors
4
5,068,425
4,971,039
Creditors: amounts falling due within one year
5
(4,179,534)
(3,533,598)
Net current assets
888,891
1,437,441
Total assets less current liabilities
888,991
1,437,541
Creditors: amounts falling due after more than one year
6
-
0
(474,171)
Net assets
888,991
963,370
Capital and reserves
Called up share capital
7
575,100
575,100
Profit and loss reserves
313,891
388,270
Total equity
888,991
963,370

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 March 2026 and are signed on its behalf by:
Mr S C Oakes
Director
Company registration number 11065861 (England and Wales)
Majesticare Haddenham (Holdings) Limited
Notes to the financial statements
For the year ended 30 September 2025
- 2 -
1
Accounting policies
Company information

Majesticare Haddenham (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Nova House, 2 Hall Farm Way, Smalley, Ilkeston, DE7 6JS.

1.1
Basis of preparation

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 the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and amounts due from fellow group companies, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Majesticare Haddenham (Holdings) Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and amounts owing to related parties, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was nil (2024 - nil)

Majesticare Haddenham (Holdings) Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 4 -
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100

The directors believe there to be no impairment of investments.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
5,007,640
4,885,124
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
60,785
85,915
Total debtors
5,068,425
4,971,039
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
4,179,534
3,533,598
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
474,171

Clydesdale Bank PLC hold a fixed and floating charge over all property and undertakings of the company.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary-A shares of £1 each
431,325
431,325
431,325
431,325
Ordinary-B shares of £1 each
143,775
143,775
143,775
143,775
575,100
575,100
575,100
575,100
Majesticare Haddenham (Holdings) Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 5 -
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Gary Chadwick FCCA
Statutory Auditor:
DJH Audit Limited
Date of audit report:
26 March 2026
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