Loxwood House Limited Accounts






Loxwood House Limited

	Company No. 05187380
		Information for Filing with The Registrar
		31 July 2025

The Directors present their report and the accounts for the year ended 31 July 2025.

Principal activities
The principal activity of the company during the year under review was Care Home Services.




Directors

The Directors who served at any time during the year were as follows:

K.A. Chaudhry
R.A. Polkosnik








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

K.A. Chaudhry
Director
20 April 2026

at	31 July 2025
Company No.		05187380	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		5	-	8,000
	Tangible assets		6	2,487	3,505


				2,487	11,505
Current assets

	Debtors		7	411,483	336,143

	Cash at bank and in hand			75,624	19,371
				487,107	355,514
Creditors: Amount falling due within one year			8	(123,801)	(83,729)
Net current assets				363,306	271,785
Total assets less current liabilities				365,793	283,290
Creditors: Amounts falling due after more than one year			9	-	(17,480)



Net assets				365,793	265,810

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		10	365,791	265,808

Total equity				365,793	265,810



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 20 April 2026 and signed on its behalf by:
K.A. Chaudhry
Director
20 April 2026

for the year ended 31 July 2025

General information

Loxwood House Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05187380

Its registered office is:

19 Wimborne Grove

Watford

Hertfordshire

WD17 4JE

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

25% reducing balance

Plant and machinery

25% reducing balance

Furniture, fittings and equipment

15% reducing balance

Taxation

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

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

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	22	19

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	31,313	6,118

		Total corporation tax	31,313	6,118





		Tax on profit on ordinary activities	31,313	6,118

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-1511	£	£
		Profit on ordinary activities before tax	131,296	37,031

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	32,824	9,258
		Expenses not deductible for tax purposes	(1,511)	(3,140)




		Tax on profit on ordinary activities	31,313	6,118

5	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 August 2024	160,000	160,000


		At 31 July 2025	160,000	160,000
		Amortisation and impairment
		At 1 August 2024	152,000	152,000
		Charge for the year	8,000	8,000


		At 31 July 2025	160,000	160,000
		Net book values
		At 31 July 2025	-	-
		At 31 July 2024	8,000	8,000

6	Tangible fixed assets
			Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 August 2024	70,814	13,085	25,634	109,533




		At 31 July 2025	70,814	13,085	25,634	109,533
		Depreciation
		At 1 August 2024	69,553	12,654	23,821	106,028
		Charge for the year	315	157	546	1,018



		At 31 July 2025	69,868	12,811	24,367	107,046
		Net book values
		At 31 July 2025	946	274	1,267	2,487
		At 31 July 2024	1,261	431	1,813	3,505

7	Debtors
			2025	2024
			£	£

		Amounts owed by group undertakings	405,274	315,813



		Loans to directors	1,209	-
		Other debtors	5,000	20,330

			411,483	336,143

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	7,613	-



		Amounts owed to group undertakings	6,244	63,072
		Taxes and social security	34,406	6,118
		Loans from directors	-	5,965
		Other creditors	1,505	4,440
		Accruals and deferred income	74,033	4,134
			123,801	83,729

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	17,480






			-	17,480

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.