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Company No: 11646891 (England and Wales)

# DENE COURT CARE HOME LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

DENE COURT CARE HOME LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

DENE COURT CARE HOME LIMITED

## BALANCE SHEET

As at 31 July 2025
DENE COURT CARE HOME LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 87,900 |  | 117,200
Tangible assets | 4 | 242,248 |  | 199,510
|  | 330,148 |  | 316,710
Current assets |  |  |  |
Debtors | 5 | 102,025 |  | 67,388
Cash at bank and in hand |  | 93,432 |  | 61,036
|  | 195,457 |  | 128,424
Creditors: amounts falling due within one year | 6 | ( 279,578) |  | ( 277,682)
Net current liabilities |  | (84,121) |  | (149,258)
Total assets less current liabilities |  | 246,027 |  | 167,452
Creditors: amounts falling due after more than one year | 7 | ( 4,262) |  | ( 11,357)
Provision for liabilities | 8 | ( 56,136) |  | ( 49,878)
Net assets |  | 185,629 |  | 106,217
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | 185,628 |  | 106,216
Total shareholder's funds |  | 185,629 |  | 106,217

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Dene Court Care Home Limited (registered number: 11646891) were approved and authorised for issue by the Board of Directors on 14 April 2026. They were signed on its behalf by:

K A Tills Director |

DENE COURT CARE HOME LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
DENE COURT CARE HOME LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Dene Court Care Home Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Albert Goodman, Lupin Way, Yeovil, BA22 8WW, United Kingdom. The principal place of business is Dene Court Care Home, 1 Wonford Street, Exeter, EX2 5HU.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents amounts received or receivable for the provision of services to the extent that there is a right to consideration and it is recorded at the value of consideration due at the balance sheet date. Turnover not billed to clients is included as accrued income in other debtors.
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 the company's activities.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

###### Goodwill

Goodwill arises on business combinations and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 20 % reducing balance
Plant and machinery | 5 years straight line
Vehicles | 20 % reducing balance
Fixtures and fittings | 20 % reducing balance
Office equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. 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.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 37 |  | 33

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 293,000 |  | 293,000
At 31 July 2025 | 293,000 |  | 293,000
Accumulated amortisation |  |  |
At 01 August 2024 | 175,800 |  | 175,800
Charge for the financial year | 29,300 |  | 29,300
At 31 July 2025 | 205,100 |  | 205,100
Net book value |  |  |
At 31 July 2025 | 87,900 |  | 87,900
At 31 July 2024 | 117,200 |  | 117,200

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 August 2024 | 84,039 |  | 69,668 |  | 53,097 |  | 96,348 |  | 55,258 |  | 358,410
Additions | 25,937 |  | 61,516 |  | 0 |  | 6,985 |  | 8,330 |  | 102,768
Disposals | 0 |  | ( 26,063) |  | 0 |  | 0 |  | ( 28,231) |  | ( 54,294)
At 31 July 2025 | 109,976 |  | 105,121 |  | 53,097 |  | 103,333 |  | 35,357 |  | 406,884
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 August 2024 | 17,780 |  | 42,686 |  | 17,980 |  | 46,852 |  | 33,602 |  | 158,900
Charge for the financial year | 15,846 |  | 19,192 |  | 7,023 |  | 10,644 |  | 7,325 |  | 60,030
Disposals | 0 |  | ( 26,063) |  | 0 |  | 0 |  | ( 28,231) |  | ( 54,294)
At 31 July 2025 | 33,626 |  | 35,815 |  | 25,003 |  | 57,496 |  | 12,696 |  | 164,636
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 July 2025 | 76,350 |  | 69,306 |  | 28,094 |  | 45,837 |  | 22,661 |  | 242,248
At 31 July 2024 | 66,259 |  | 26,982 |  | 35,117 |  | 49,496 |  | 21,656 |  | 199,510

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 57,440 |  | 38,771
Amounts owed by Group undertakings | 16,920 |  | 0
Prepayments | 27,665 |  | 28,617
| 102,025 |  | 67,388

Amounts owed by Group undertakings are repayable on demand and do not bear interest.

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 5,527 |  | 1,978
Amounts owed to Group undertakings | 0 |  | 205
Amounts owed to directors | 134,226 |  | 173,763
Accruals and deferred income | 30,894 |  | 33,658
Corporation tax | 29,199 |  | 22,777
Other taxation and social security | 10,726 |  | 13,249
Obligations under finance leases and hire purchase contracts (secured) | 7,095 |  | 6,830
Other creditors | 61,911 |  | 25,222
| 279,578 |  | 277,682

Amounts owed to Group undertakings and Directors are repayable on demand and do not bear interest.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts (secured) | 4,262 |  | 11,357

Obligations under hire purchase contracts are secured against the assets concerned, which are included within tangible fixed assets. At the balance sheet date the assets concerned had a net book value of £20,227 (2024 - £25,283).

#### 8. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 56,136 |  | 49,878

#### 9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 115,000 |  | 115,000
between one and five years | 445,625 |  | 460,000
after five years | 0 |  | 100,625
Total future minimum lease payments under non-cancellable operating leases | 560,625 |  | 675,625

This relates to a non-cancellable operating lease over the property.

#### 10. Related party transactions

Other related party transactions

The company has taken advantage of the exemptions provided from disclosing transactions with its parent and other wholly owned group companies on the grounds that it is a wholly owned subsidiary.

#### 11. Off Balance Sheet arrangements

The total amount of guarantees not included in the balance sheet is £662,766 (2024 - £714,175). The company is party to a cross guarantee against its parent's bank borrowing. The guarantee includes a fixed and floating charge over all assets of the company.

#### 12. Ultimate controlling party

The company's immediate parent is Abacus Care Limited, incorporated in England & Wales.
Its registered office address is Lupin Way, Yeovil, BA22 8WW.
These financial statements are available upon request from Companies House, Cardiff.