High Pastures Nursing Home Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 03518795 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HIGH PASTURES NURSING HOME LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr Z L Chohan

Miss S Zahid

REGISTERED OFFICE:

13 Trinity Square

Llandudno

LL30 2RB

REGISTERED NUMBER:

03518795 (England and Wales)

ACCOUNTANTS:

Williams Denton Cyf

Chartered Certified Accountants

Glaslyn

Ffordd y Parc

Parc Menai

Bangor

Gwynedd

LL57 4FE

BANKERS:

Barclays Bank

84 Mostyn Street

Llandudno

LL30 2SH

FIXED ASSETS

Intangible assets

4

22,080

-

Tangible assets

5

1,668,050

1,699,104

1,690,130

1,699,104

CURRENT ASSETS

Debtors

6

741,815

759,289

Cash at bank and in hand

985,350

900,960

1,727,165

1,660,249

CREDITORS

Amounts falling due within one year

7

401,143

348,107

NET CURRENT ASSETS

1,326,022

1,312,142

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,016,152

3,011,246

CREDITORS

Amounts falling due after more than one
year

8

(106,356

)

(126,439

)

PROVISIONS FOR LIABILITIES

(118,859

)

(118,859

)

NET ASSETS

2,790,937

2,765,948

CAPITAL AND RESERVES

Called up share capital

1,000

Share premium

249,000

Retained earnings

2,540,937

2,515,948

SHAREHOLDERS' FUNDS

2,790,937

2,765,948

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

Miss S Zahid - Director

1.	STATUTORY INFORMATION

High Pastures Nursing Home Ltd. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 69 (2025 - 69 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

COST

At 1 April 2025

125,000

-

125,000

Additions

-

22,080

At 31 March 2026

125,000

22,080

147,080

AMORTISATION

At 1 April 2025

and 31 March 2026

125,000

-

125,000

NET BOOK VALUE

At 31 March 2026

-

22,080

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 April 2025

1,530,612

425,767

1,956,379

Additions

-

7,190

At 31 March 2026

1,530,612

432,957

1,963,569

DEPRECIATION

At 1 April 2025

-

257,275

Charge for year

-

38,244

At 31 March 2026

-

295,519

NET BOOK VALUE

At 31 March 2026

1,530,612

137,438

1,668,050

At 31 March 2025

1,530,612

168,492

1,699,104

Cost or valuation at 31 March 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2017

475,436

-

475,436

Cost

1,055,176

432,957

1,488,133

1,530,612

432,957

1,963,569

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

10,926

21,411

Amounts owed by group undertakings

361,853

243,753

Other debtors

369,036

494,125

741,815

759,289

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

20,082

Trade creditors

37,114

12,433

Taxation and social security

256,479

257,788

Other creditors

87,468

57,804

401,143

348,107

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Hire purchase contracts

106,356

126,439

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

79,580

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

Miss S Zahid

Balance outstanding at start of year

351,337

338,119

Amounts advanced

396,520

463,218

Amounts repaid

(550,000

)

(450,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

197,857

351,337