02153641falsethat of operating a leisure complex with hotel,golf,restuarant and function room facilities at Padbrook Park, Collumpton2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:CompanySecretary12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-12-31http://www.companieshouse.gov.uk/pt:SharePremium2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:Director22025-01-012025-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-12-31http://www.companieshouse.gov.uk/pt:SharePremium2025-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-12-31iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 02153641

SMS Care Homes Limited

ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

Prepared By:

Frank Gartland Limited

6 Torland Road

Plymouth

PL3 5TS

SMS Care Homes Limited

ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

DIRECTORS

G Scargill

S M Scargill

SECRETARY

G Scargill

REGISTERED OFFICE

Padbrook Park

Collumpton

Devon

EX15 1RU

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 02153641

SOLICITORS

Curtis Solicitors, 87-89 Mutley Plain,Plymouth, Devon, PL4 6

ACCOUNTANTS

Frank Gartland Limited

6 Torland Road

Plymouth

PL3 5TS

SMS Care Homes Limited

ACCOUNTS
FOR THEYEARENDED31/12/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

SMS Care Homes Limited

BALANCE SHEET AT 31/12/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		3				376,247				341,213
CURRENT ASSETS
Stock				4,000				7,010
Debtors		5		68,294				201,814
Cash at bank and in hand				97,452				67,304
				169,746				276,128
CREDITORS: Amounts falling due within one year		6		224,233				102,727
NET CURRENT (LIABILITIES) / ASSETS						(54,487)				173,401
TOTAL ASSETS LESS CURRENT LIABILITIES						321,760				514,614
CREDITORS: Amounts falling due after more than one year		7				38,684				-
PROVISIONS FOR LIABILITIES AND CHARGES		9				-				13,500
NET ASSETS						283,076				501,114
CAPITAL AND RESERVES
Called up share capital		10				4				4
Share premium account		11				251,176				251,176
Profit and loss account						31,896				249,934
SHAREHOLDERS' FUNDS						283,076				501,114
For the year ending 31/12/2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 01/05/2026 and signed on their behalf by
.............................
G Scargill
Director

SMS Care Homes Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Fixed assets are shown at historical cost.
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
No depreciation is provided on Freehold Land.
Land And Buildings		straight line2%
Plant And Machinery		straight line20%
Fixtures And Fittings		straight line20%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Goodwill

Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

SMS Care Homes Limited

1e. Basis Of Accounting FRS 1021 a

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2. INTANGIBLE FIXED ASSETS
		Purchased
		Goodwill		Total
		£		£
Cost
At 01/01/2025		185,778		185,778
At 31/12/2025		185,778		185,778
Depreciation
At 01/01/2025		185,778		185,778
At 31/12/2025		185,778		185,778
Net Book Amounts
At 31/12/2025		-		-

3. TANGIBLE FIXED ASSETS
		Land And		Plant and		Fixtures
		Buildings		Machinery		and Fittings		Total
		£		£		£		£
Cost
At 01/01/2025		396,918		73,329		91,766		562,013
Additions		43,000		-		-		43,000
At 31/12/2025		439,918		73,329		91,766		605,013
Depreciation
At 01/01/2025		62,815		67,194		90,791		220,800
For the year		4,734		2,257		975		7,966
At 31/12/2025		67,549		69,451		91,766		228,766
Net Book Amounts
At 31/12/2025		372,369		3,878		-		376,247
At 31/12/2024		334,103		6,135		975		341,213
As regards the Land and buildings shown above the Directors estimate the Freehold Land element to be £160,200 (2024 £160,200). The land is not depreciated.

SMS Care Homes Limited

4. STOCK				2025		2024
				£		£
Stock comprises:
Stock				4,000		7,010
				4,000		7,010

5. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				12,974		17,834
UK corporation tax				1,430		-
Other debtors				-		1,549
Prepayments				15,000		17,486
Directors current account-GS				5,750		88,910
Directors current account-SS				33,140		76,035
				68,294		201,814

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				-		1,430
VAT				33,998		42,166
PAYE control				3,625		6,382
Loans				6,372		-
Credit card				2,659		4,878
Trade creditors				36,935		38,766
Other creditors				137,044		-
Accruals				1,600		1,953
Deferred income				2,000		7,152
				224,233		102,727

SMS Care Homes Limited

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Loans >1yr				38,684		-
				38,684		-

8. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				19		22

9. PROVISIONS FOR LIABILITIES				2025		2024
				£		£
Deferred taxation				-		13,500
				-		13,500

10. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
4 Ordinary shares of £1 each				4		4
				4		4

11. SHARE PREMIUM ACCOUNT				2025		2024
				£		£
Share premium account				251,176		251,176

SMS Care Homes Limited

12. OTHER FINANCIAL COMMITMENTS
At 31/12/2025 the company was committed to making the following payments under non-cancellable operating leases:
				2025		2024
				£		£
Operating Leases which expire:
Within one year				77,420		77,064
Within two to five years				12,241		257,584
After 5 years				-		85,000

13. CONTROLLING PARTY

Their is no ultimate controlling party.

14. RELATED PARTY TRANSACTIONS

The director's current account balance relating to G Scargill was £5,750 (2024 £88,910). The loan is interest free and repayble on demand. The director's current account balance relating to S M Scargill was £33,140 (2025 £76,035 ). The loan is interest free and repayable on demand.