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REGISTERED NUMBER: 04694581 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| PWC CARE LIMITED |

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| PWC CARE LIMITED |

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | Pamela Joy Cawkwell RGN

| REGISTERED OFFICE: | Cleveland House

| 1-10 Sitwell Street

| KINGSTON UPON HULL

| East Yorkshire

| HU8 7BE

| REGISTERED NUMBER: | 04694581 (England and Wales)

| ACCOUNTANTS: | G & C Professionals Limited

| trading as Graham & Company

| Chartered Certified Accountants

| Cleveland House

| 1-10 Sitwell Street

| KINGSTON UPON HULL

| East Yorkshire

| HU8 7BE

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 100,000 |  | 100,000 |  |

Tangible assets | 5 | 874,035 |  | 877,665 |  |

Investments | 6 | 200 |  | 200 |  |

974,235 |  | 977,865 |  |

CURRENT ASSETS

Debtors | 7 | 42,364 |  | 42,714 |  |

Cash at bank and in hand | 5,033 |  | 4,549 |  |

47,397 |  | 47,263 |  |

CREDITORS

Amounts falling due within one year | 8 | 79,740 |  | 109,709 |  |

NET CURRENT LIABILITIES | (32,343 | ) | (62,446 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 941,892 |  | 915,419 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 656,484 |  | 729,546 |  |

NET ASSETS | 285,408 |  | 185,873 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 300 |  | 300 |  |

Revaluation reserve | 13 | 22,619 |  | 22,619 |  |

Retained earnings | 13 | 262,489 |  | 162,954 |  |

SHAREHOLDERS' FUNDS | 285,408 |  | 185,873 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Balance Sheet - continued

31 October 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

Pamela Joy Cawkwell RGN - Director

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| PWC CARE LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents net invoiced sales of care services, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the residential care home operated by the company, is being amortised over its estimated useful life.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | not provided

| Equipment | - | 20% on reducing balance

| Office and computer equipment | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 125,000 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 25,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 100,000 |  |

| At 31 October 2024 | 100,000 |  |

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | TANGIBLE FIXED ASSETS

| Office |

| and |

| Freehold |  | computer |

| property |  | Equipment |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 November 2024

| and 31 October 2025 | 860,000 |  | 32,540 |  | 1,778 |  | 894,318 |  |

| DEPRECIATION

| At 1 November 2024 | - |  | 15,260 |  | 1,393 |  | 16,653 |  |

| Charge for year | - |  | 3,490 |  | 140 |  | 3,630 |  |

| At 31 October 2025 | - |  | 18,750 |  | 1,533 |  | 20,283 |  |

| NET BOOK VALUE

| At 31 October 2025 | 860,000 |  | 13,790 |  | 245 |  | 874,035 |  |

| At 31 October 2024 | 860,000 |  | 17,280 |  | 385 |  | 877,665 |  |

| Cost or valuation at 31 October 2025 is represented by:

| Office |

| and |

| Freehold |  | computer |

| property |  | Equipment |  | equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2022 | (252,009 | ) | - |  | - |  | (252,009 | ) |

| Cost | 1,112,009 |  | 32,540 |  | 1,778 |  | 1,146,327 |  |

860,000 |  | 32,540 |  | 1,778 |  | 894,318 |  |

| If freehold properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,112,009 |  | 1,112,009 |  |

| Value of land in freehold land and buildings | 100,000 |  | 100,000 |  |

| Freehold properties were valued on an open market basis on 31 October 2025 by the director .

| The valuation is based on the full market value of the residential care home on an operating basis. Revaluations stated at 2022 are cumulative.

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 200 |  |

| NET BOOK VALUE

| At 31 October 2025 | 200 |  |

| At 31 October 2024 | 200 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| PWC Care (Thorn Hall) Limited

| Registered office:

| Nature of business: Business operator

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | (42,564 | ) | (42,564 | ) |

| The company ceased trading on 31 March 2022 and is complying with the necessary steps to

| arrange dissolution.

| Pear Tree Residential Care Limited

| Registered office:

| Nature of business: Business operator

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 12,246 |  | 4,186 |  |

| Profit for the year | 14,654 |  | 4,667 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 41,664 |  | 41,664 |  |

| Other debtors | 700 |  | 1,050 |  |

42,364 |  | 42,714 |  |

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 10) | 21,417 |  | 26,000 |  |

| Other loans (see note 10) | 36,494 |  | 50,718 |  |

| Trade creditors | 239 |  | 238 |  |

| Amounts owed to group undertakings | 435 |  | 18,469 |  |

| Corporation tax | 1,157 |  | 1 |  |

| Other creditors | 17,876 |  | 10,970 |  |

| Directors' current accounts | 982 |  | 2,179 |  |

| Accrued expenses | 1,140 |  | 1,134 |  |

79,740 |  | 109,709 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 10) | 750 |  | 22,167 |  |

| Other loans (see note 10) | 655,734 |  | 707,379 |  |

656,484 |  | 729,546 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 90,000 |  | 90,000 |  |

| Repayable by instalments

| Other loans more 5yrs instal | 67,197 |  | 104,598 |  |

10. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans payable in less

| than one year | 21,417 |  | 26,000 |  |

| Other loans | 36,494 |  | 50,718 |  |

57,911 |  | 76,718 |  |

| Amounts falling due between one and two years:

| Bank loans payable in one to two years | 750 |  | 21,417 |  |

| Other loans | 25,708 |  | 36,149 |  |

| Directors loans | 70,000 |  | 390,000 |  |

| Shareholders loans | 305,000 |  | - |  |

401,458 |  | 447,566 |  |

| PWC CARE LIMITED (REGISTERED NUMBER: 04694581) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

10. | LOANS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due between two and five years:

| Bank loans payable in two to five years | - |  | 750 |  |

| Other loans - 2-5 years | 97,829 |  | 86,632 |  |

97,829 |  | 87,382 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 90,000 |  | 90,000 |  |

| Repayable by instalments

| Other loans more 5yrs instal | 67,197 |  | 104,598 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans | 303,613 |  | 323,648 |  |

| These loans include an interest only loan for a period of ten years, both are secured on the freehold property.

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

13. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 November 2024 | 162,954 |  | 22,619 |  | 185,573 |  |

| Profit for the year | 99,535 |  | 99,535 |  |

| At 31 October 2025 | 262,489 |  | 22,619 |  | 285,108 |  |

14. | RELATED PARTY DISCLOSURES

| During the period under review the company traded with it's operating subsidiaries.The company sold management services to and received rental for premises from these companies, all of these transactions were at normal commercial rates. Goods and services totalled £156,000 (2024 - £144,000) and there were no amounts outstanding at the balance sheet date.