REGISTERED NUMBER: 05745419 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

PENTWYN CARE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B Brainch

Mr S K Sheth

REGISTERED OFFICE:

13-14 Gelliwastad Road

Pontypridd

Rhondda Cynon Taf

CF37 2BW

REGISTERED NUMBER:

05745419 (England and Wales)

ACCOUNTANTS:

Sullivans Chartered Accountants

13-14 Gelliwastad Road

Pontypridd

Rhondda Cynon Taf

CF37 2BW

FIXED ASSETS

Tangible assets

4

1,288,548

1,264,192

CURRENT ASSETS

Stocks

2,700

2,263

Debtors

5

2,553,187

2,079,748

Cash at bank and in hand

314,103

171,851

2,869,990

2,253,862

CREDITORS

Amounts falling due within one year

6

341,236

308,127

NET CURRENT ASSETS

2,528,754

1,945,735

TOTAL ASSETS LESS CURRENT LIABILITIES

3,817,302

3,209,927

CREDITORS

Amounts falling due after more than one year

7

(2,114,355

)

(1,462,898

)

PROVISIONS FOR LIABILITIES

(31,607

)

(20,226

)

NET ASSETS

1,671,340

1,726,803

CAPITAL AND RESERVES

Called up share capital

10

2

2

Other reserves

(128,197

)

(128,064

)

Retained earnings

1,799,535

1,854,865

SHAREHOLDERS' FUNDS

1,671,340

1,726,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 March 2026 and were signed on its behalf by:

Mr S K Sheth - Director

1.	STATUTORY INFORMATION

Pentwyn Care 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.

Related party exemption

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.

Turnover

Revenue is recognised in accordance with FRS 102, primarily representing fees for care, accommodation, and catering services provided to its residents. Revenue from private residents and local authorities is recognised monthly as services are performed, reflecting the transfer of promised services. NHS CHC/FNC funding is recognised as income when entitlement is confirmed and conditions met.

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 cost-excluding land at 0%

Improvements to property

-

10% on cost

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet when the company becomes party to the contractual provisions of the instrument.

Classification of financial assets

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 cash and bank balances, 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.

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, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments 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.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 58 (2024 - 52 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

1,399,514

719,452

2,118,966

Additions

-

71,022

71,022

At 31 August 2025

1,399,514

790,474

2,189,988

DEPRECIATION

At 1 September 2024

233,881

620,893

854,774

Charge for year

17,991

28,675

46,666

At 31 August 2025

251,872

649,568

901,440

NET BOOK VALUE

At 31 August 2025

1,147,642

140,906

1,288,548

At 31 August 2024

1,165,633

98,559

1,264,192

Included in cost of land and buildings is freehold land of £ 500,000 (2024 - £ 500,000 ) which is not depreciated.

5.

DEBTORS

31/8/25

31/8/24

£

£

Amounts falling due within one year:

Trade debtors

33,396

37,633

Amounts owed by associates

495,000

-

Amounts recoverable on contract

52,197

40,692

Other debtors

370,125

400,621

950,718

478,946

Amounts falling due after more than one year:

Amounts owed by group undertakings

1,602,469

1,600,802

Aggregate amounts

2,553,187

2,079,748

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

30,645

23,822

Trade creditors

57,933

56,494

Amounts owed to group undertakings

21,715

15,812

Taxation and social security

143,026

90,155

Other creditors

87,917

121,844

341,236

308,127

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

2,114,355

1,462,898

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/8/25

31/8/24

£

£

Within one year

7,459

10,712

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Bank loans

2,145,000

1,486,720

Group Security and Composite Guarantee:

Bank borrowings in the company are secured by a fixed and floating charge over the assets of the company, and a first legal charge over the company's freehold property.

The company is part a wider group banking arrangement and composite guarantee, with other associated companies:

- Marble Arch Investment Group Limited [Company number - 10686806]

- Caerleon House Care Limited [Company number - 12560118]

- Serenity Healthcare Limited [Company number - 13545553]

- Llangoedmor Properties Limited [Company number - 01627747]

Under this arrangement, the companies have provided an irrevocable and unconditional joint and several cross-guarantee to TC Loans Limited, in respect of the wider group bank borrowings of these associated undertakings.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

2

A Shares

1

2

2

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Marble Arch Investment GroupLimited.