Newhaven Care Limited - Filleted accounts

Registered number

10683519

Newhaven Care Limited

Filleted Accounts

For the year ended 31 October 2025

Newhaven Care Limited
Independent auditor's report
to the members of Newhaven Care Limited

Opinion

We have audited the financial statements of Newhaven Care Limited (the 'company') for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and notes to the accounts, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
●	give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these equirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In accordance with the exemption provided by FRC's Ethical Standard - Provisions Available for Audits of Small Entities, we have prepared and submitted the company’s returns to the tax authorities and assisted with the preparation of the accounts.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
●	the information given in the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the directors’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

●

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

●

the financial statements are not in agreement with the accounting records and returns; or

●

certain disclosures of directors’ remuneration specified by law are not made; or

●

we have not received all the information and explanations we require for our audit; or

●	the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the accounts
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
●	Enquiry of management and those charged with governance around actual and potential litigations and claims;
●	Enquiry of entity staff in compliance functions to identify any instances of non-compliance with laws and regulations;
●	Reviewing minutes of meetings of those charged with governance;
●	Reviewing financial statement disclosure and testing to supporting documents to assess compliance with applicable laws and regulations;
●	Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business, and reviewing accounting estimates for bids.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements of non-compliance with regulations. This risk increases further when that compliance with law and regulations is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission, or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.



Opinder Singh Sawhney
(Senior Statutory Auditor)		Harrow Business Centre
for and on behalf of		429-433 Pinner Road
Sawhney Consulting		Harrow
Statutory Auditor		England
17 February 2026		England

Newhaven Care Limited
Registered number:		10683519
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		2,307,121			2,314,939

Current assets
Debtors	5	137,736			94,396
Cash at bank and in hand		940,879			860,421
		1,078,615			954,817

Creditors: amounts falling due within one year	6	(779,353)			(1,000,779)

Net current assets/(liabilities)			299,262			(45,962)

Total assets less current liabilities			2,606,383			2,268,977

Creditors: amounts falling due after more than one year	7		(688,453)			(772,266)

Provisions for liabilities			(5,864)			(7,819)


Net assets			1,912,066			1,488,892

Capital and reserves
Called up share capital			150			150
Profit and loss account			1,911,916			1,488,742

Shareholders' funds			1,912,066			1,488,892

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Shabbir Merali
Director
Approved by the board on 17 February 2026

Newhaven Care Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	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.

	Turnover
	Turnover represents the value of the fees receivable in respect of services rendered to our residents.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			Nil
	Motor vehicles			over 5 years
	Fixtures & fittings			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	Opinder Singh Sawhney
	Firm:	Sawhney Consulting
	Date of audit report:	17 February 2026


3	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					73		59


4	Tangible fixed assets
		Land and buildings		Fixtures & fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	2,283,661		56,011		49,797		2,389,469
	Additions	-		-		2,500		2,500
	At 31 October 2025	2,283,661		56,011		52,297		2,391,969

	Depreciation
	At 1 November 2024	-		43,497		31,033		74,530
	Charge for the year	-		3,758		6,560		10,318
	At 31 October 2025	-		47,255		37,593		84,848

	Net book value
	At 31 October 2025	2,283,661		8,756		14,704		2,307,121
	At 31 October 2024	2,283,661		12,514		18,764		2,314,939


5	Debtors					2025		2024
£							£

	Trade debtors					20,593		33,948
	Prepayments and accrued income					54,552		16,444
	Other debtors					62,591		44,004
						137,736		94,396


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					147,471		154,063
	Trade creditors					11,873		12,818
	Taxation and social security costs					408,057		584,396
	Other creditors					211,952		249,502
						779,353		1,000,779


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					688,453		772,266

	Bank Loan is secured by mortgage debenture, first legal charge over the freehold property owned by the company.

8	Comparable figures
	Previous year figures have been regrouped or rearranged to make them comparable with current year figures.

9	Other information

	Newhaven Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Citibase Watford,
	42-44 Clarendon Road,
	Watford,
	England,
	WD17 1JJ