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COMPANY REGISTRATION NUMBER: 10993860

PARKFIELD CARE LIMITED

Filleted Unaudited Financial Statements

31 December 2025

PARKFIELD CARE LIMITED

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 1,202,397 | 1,202,397

Current assets

Cash at bank and in hand | 16,837 | 2,349

Creditors: amounts falling due within one year | 5 | 629,742 | 626,239
| --------- | ---------
Net current liabilities | 612,905 | 623,890
| ------------ | ------------
Total assets less current liabilities | 589,492 | 578,507

Creditors: amounts falling due after more than one year | 6 | 559,990 | 561,615
| --------- | ---------
Net assets | 29,502 | 16,892
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 29,402 | 16,792
| -------- | --------
Shareholders funds | 29,502 | 16,892
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the 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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

PARKFIELD CARE LIMITED

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 9 May 2026 , and are signed on behalf of the board by:

Sahem Amubhai Rajababoo | Jaswinder Kaur
Director | Director

Company registration number: 10993860

PARKFIELD CARE LIMITED

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 301 Kenton Lane, Harrow, HA3 8RR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Depreciation
After careful consideration the directors have decided not to depreciate the building element of the freehold property the company owns, the reason behind this is that the directors believe matching of the cost against the revenue would ensure that the financial statement gives a true and fair view. Further since they have bought the property recently towards the year end there is no major evidence of any diminution in the value of the property to add further there has been no activities within the premises and hence directors strongly feel that in the current financial statement providing depreciation would not give user of the financial statement a true and fair view.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Tangible assets

| Freehold property
| £
Cost |
At 1 January 2025 and 31 December 2025 | 1,202,397
| ------------
Depreciation |
At 1 January 2025 and 31 December 2025 | –
| ------------
Carrying amount |
At 31 December 2025 | 1,202,397
| ------------
At 31 December 2024 | 1,202,397
| ------------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 2,425 | –
Eastcote Care Ltd | 84,545 | 28,509
D J Roofing Ltd | 49,560 | 104,560
Other creditors | 493,212 | 493,170
| --------- | ---------
| 629,742 | 626,239
| --------- | ---------

6. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 559,990 | 561,615
| --------- | ---------

7. Related party transactions
The company was under the control of S A Rajababoo and Jaswinder Kaur throughout the current and previous year. S A Rajababoo and Jaswinder Kaur are the directors and shareholders.