Dove House Residential Home Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the directors on the preparation of the unaudited statutory accounts of Dove House Residential Home Limited for the year ended 31 July 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dove House Residential Home Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Dove House Residential Home Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Dove House Residential Home Limited and state those matters that we have agreed to state to the directors of Dove House Residential Home Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dove House Residential Home Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Dove House Residential Home Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dove House Residential Home Limited . You consider that Dove House Residential Home Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dove House Residential Home Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29 April 2026

Raven Accounting (West Midlands) Limited

Chartered Certified Accountants

9-11 Stratford Road

Shirley

Solihull

B90 3LU

Page 1

Page 2

Dove House Residential Home Limited

Balance Sheet

As At 31 July 2025

Balance Sheet

Registered number: 05278920

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		926,400		916,860

			926,400		916,860
CURRENT ASSETS
Stocks	6	2,000		2,000
Debtors	7	1,697		2,074
Cash at bank and in hand		41,799		21,057

		45,496		25,131
Creditors: Amounts Falling Due Within One Year	8	(199,955 )		(223,795 )

NET CURRENT ASSETS (LIABILITIES)			(154,459 )		(198,664 )

TOTAL ASSETS LESS CURRENT LIABILITIES			771,941		718,196

Creditors: Amounts Falling Due After More Than One Year	9		(265,913 )		(281,917 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(31,963 )		(25,917 )

NET ASSETS			474,065		410,362

CAPITAL AND RESERVES
Called up share capital	13		100		100
Profit and Loss Account			473,965		410,262

SHAREHOLDERS' FUNDS			474,065		410,362

Page 2

Page 3

Dove House Residential Home Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 29 April 2026 and were signed on its behalf by:

Mrs K J Hill Director	Dr R S Shepherd Director	Mrs J M Shepherd Director
29 April 2026

The notes on pages 4 to 8 form part of these financial statements.

Page 3

Page 4

Dove House Residential Home Limited

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

Dove House Residential Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05278920 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to profit and loss account over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on cost
Plant & Machinery	20% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	10% on cost
Computer Equipment	20% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 4

Page 5

Dove House Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.7. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 34 (2024: 32)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	64,000

As at 31 July 2025	64,000

Amortisation
As at 1 August 2024	64,000

As at 31 July 2025	64,000

Net Book Value
As at 31 July 2025	-

As at 1 August 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 August 2024	1,009,045	1,620	24,485	65,901
Additions	-	-	31,239	1,959
Disposals	-	-	-	(308 )

As at 31 July 2025	1,009,045	1,620	55,724	67,552

Depreciation
As at 1 August 2024	113,219	860	19,495	51,328

...CONTINUED

Page 5

Page 6

Dove House Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Provided during the period	16,181	152	5,309	2,708
Disposals	-	-	-	(307 )

As at 31 July 2025	129,400	1,012	24,804	53,729

Net Book Value
As at 31 July 2025	879,645	608	30,920	13,823

As at 1 August 2024	895,826	760	4,990	14,573


	Computer Equipment	Total
	£	£
Cost
As at 1 August 2024	2,901	1,103,952
Additions	958	34,156
Disposals	-	(308 )

As at 31 July 2025	3,859	1,137,800

Depreciation
As at 1 August 2024	2,190	187,092
Provided during the period	265	24,615
Disposals	-	(307 )

As at 31 July 2025	2,455	211,400

Net Book Value
As at 31 July 2025	1,404	926,400

As at 1 August 2024	711	916,860

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	27,178	-

6. Stocks

	2025	2024
	£	£
Stock	2,000	2,000

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,697	2,074

Page 6

Page 7

Dove House Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,159	-
Trade creditors	13,699	8,007
Bank loans and overdrafts	33,146	31,090
Debentures	63,958	111,958
Other creditors	58,590	53,911
Taxation and social security	23,403	18,829

	199,955	223,795

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	17,897	-
Bank loans	248,016	281,917

	265,913	281,917

10. Secured Creditors

Of the creditors the following amounts are secured by first legal charge on the freehold property and by a debenture.

	2025		2024
	£		£
Bank loans and overdrafts	263,623		285,283

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,159	-
Later than one year and not later than five years	17,897	-

	25,056	-

	25,056	-

12. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 August 2024	25,917	25,917
Deferred taxation	6,046	6,046

Balance at 31 July 2025	31,963	31,963

Page 7

Page 8

Dove House Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

13. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
23 Ordinary A shares of £ 1 each	23	23
23 Ordinary B shares of £ 1 each	23	23
54 Ordinary C shares of £ 1 each	54	54

	100	100

14. Related Party Transactions

During the year, total dividends of £10,000 (2024: £11,000) were paid to the directors.

Mrs K J Hill, a director of the company, previously sold the business premises to the company at open market value, which was independently determined by a firm of surveyors to be £485,000. As at 31 July 2024, the outstanding balance payable to Mrs Hill in respect of this transaction was £63,958 (2024: £111,958). The loan is unsecured and interest-free.

In addition to the above, at the year-end, other amounts were outstanding to the directors totalling £6,275 (2024: £5,976). These loans are interest-free, unsecured, and repayable on demand.

Page 8