Company No: 05591631 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

K A Kumah

SECRETARY

Mrs Y Kumah

REGISTERED OFFICE	20c Selsdon Road
	Croydon
	South Croydon
	United Kingdom
	CR2 6PA
	United Kingdom

COMPANY NUMBER

05591631 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	51,842		51,982
		51,842		51,982
Current assets
Debtors	4	488,688		431,415
Cash at bank and in hand		2,145		21,415
		490,833		452,830
Creditors: amounts falling due within one year	5	( 517,314)		( 496,245)
Net current liabilities		(26,481)		(43,415)
Total assets less current liabilities		25,361		8,567
Provision for liabilities	6, 7	( 3,361)		( 1,374)
Net assets		22,000		7,193
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		21,900		7,093
Total shareholder's funds		22,000		7,193

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

Director's 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 director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Christ The King Residential Care Homes Ltd (registered number: 05591631) were approved and authorised for issue by the Director on 24 April 2026. They were signed on its behalf by:

K A Kumah Director

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

Christ The King Residential Care Homes Ltd (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 20c Selsdon Road, Croydon, South Croydon, United Kingdom, CR2 6PA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Christ The King Residential Care Homes Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the rendering of services in the normal course of business, and is shown net of discounts and VAT.

Rendering of services
Revenue arises from the provision of care home services
Revenue is recognised proportionally over the performance of the service contract, by reference to the stage of completion of the transaction at the end of the reporting period.

Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognsied as part of the cost of stock or fixed assets.

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.

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 average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. 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:

Plant and machinery etc.	7 years straight line
	15 % reducing balance

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" 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.

Basic financial assets
Short term debtors are measured at transaction price less any provision for impairment. Loans receivable are measured initially at fair value, net of transaction costs and are subsequently carried at amortised costs using the effective interest method, less any provision for impairment.

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

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	19		20

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	317,071		317,071
Additions	9,361		9,361
At 31 December 2025	326,432		326,432
Accumulated depreciation
At 01 January 2025	265,089		265,089
Charge for the financial year	9,501		9,501
At 31 December 2025	274,590		274,590
Net book value
At 31 December 2025	51,842		51,842
At 31 December 2024	51,982		51,982

4. Debtors

	2025		2024
	£		£
Trade debtors	61,693		42,248
Amounts owed by Group undertakings	421,002		383,249
Other debtors	5,993		5,918
	488,688		431,415

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	1,024		944
Trade creditors	48,990		81,910
Amounts owed to Group undertakings	322,608		204,461
Taxation and social security	79,451		68,653
Other creditors	65,241		140,277
	517,314		496,245

6. Provision for liabilities

	2025		2024
	£		£
Deferred tax	3,361		1,374

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 1,374)		9,149
Charged to the Statement of Income and Retained Earnings	( 1,987)		( 10,523)
At the end of financial year	( 3,361)		( 1,374)

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

9. Financial commitments

Commitments

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

	2025		2024
	£		£
within one year	127,500		127,500
between one and five years	286,875		414,375
Total future minimum lease payments under non-cancellable operating leases	414,375		541,875