Registration number: 10541100

Arrowsmith Care Homes Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Arrowsmith Care Homes Limited

(Registration number: 10541100)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,424	790,381
Current assets
Debtors		30,000	30,000
Cash at bank and in hand		221,211	83,579
		251,211	113,579
Creditors: Amounts falling due within one year	5	(13,150)	(54,030)
Net current assets		238,061	59,549
Total assets less current liabilities		241,485	849,930
Creditors: Amounts falling due after more than one year	5	(442,645)	(735,551)
Provisions for liabilities		(856)	(7,214)
Net (liabilities)/assets		(202,016)	107,165
Capital and reserves
Called up share capital		100	100
Retained earnings		(202,116)	107,065
Shareholders' (deficit)/funds		(202,016)	107,165

Arrowsmith Care Homes Limited

(Registration number: 10541100)
Balance Sheet as at 31 December 2025

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 April 2026
 

......................................... Mr S Rajaratnam Company secretary and director

Arrowsmith Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Arrowsmith Lodge
Bournes Row
Hoghton
Preston
Lanc
PR5 0DR
England

These financial statements were authorised for issue by the director on 30 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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 each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, 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.

Arrowsmith Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

The land and buildings is not being depreciated as its worth is at least the cost shown in the accounts.

Asset class	Depreciation method and rate
Fixtures and fittings	15% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 30 (2024 - 30).

Arrowsmith Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Property Improvements £	Total £
Cost or valuation
At 1 January 2025	777,756	127,402	4,377	909,535
Disposals	(777,756)	-	(4,377)	(782,133)
At 31 December 2025	-	127,402	-	127,402
Depreciation
At 1 January 2025	-	117,841	1,313	119,154
Charge for the year	-	6,137	-	6,137
Eliminated on disposal	-	-	(1,313)	(1,313)
At 31 December 2025	-	123,978	-	123,978
Carrying amount
At 31 December 2025	-	3,424	-	3,424
At 31 December 2024	777,756	9,561	3,064	790,381

Included within the net book value of land and buildings above is £Nil (2024 - £777,756) in respect of freehold land and buildings.
 

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		-	23,126
Taxation and social security		-	11,888
Accruals and deferred income		3,150	5,400
Other creditors		10,000	13,616
		13,150	54,030

Creditors include bank loans which are secured on the property of £Nil (2024 - £23,126.30).

Arrowsmith Care Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		203,288	576,194
Other financial liabilities		239,357	159,357
		442,645	735,551

Creditors include bank loans which are secured on the property of £Nil (2024 - £337,050.90).