Company No: 07223109 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.07.2025		31.07.2024
		£		£
Fixed assets
Tangible assets	4	1,076,492		1,073,536
		1,076,492		1,073,536
Current assets
Stocks		3,500		3,500
Debtors	5	139,444		154,438
Cash at bank and in hand		466,382		358,204
		609,326		516,142
Creditors: amounts falling due within one year	6	( 258,365)		( 239,979)
Net current assets		350,961		276,163
Total assets less current liabilities		1,427,453		1,349,699
Creditors: amounts falling due after more than one year	7	( 830,521)		( 977,571)
Net assets		596,932		372,128
Capital and reserves
Called-up share capital		2		2
Profit and loss account		596,930		372,126
Total shareholder's funds		596,932		372,128

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of White Rock Nursing Home Limited (registered number: 07223109) were approved and authorised for issue by the Board of Directors on 06 May 2026. They were signed on its behalf by:

D A Price Director

S A Price Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

White Rock Nursing Home Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 15 Chestnut Avenue, Barton-On-Sea, New Milton, BH25 7BQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Fixtures and fittings	20 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

2. Employees

	Year ended 31.07.2025		Period from 01.07.2023 to 31.07.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	43		42

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2024	1,100,000		1,100,000
At 31 July 2025	1,100,000		1,100,000
Accumulated amortisation
At 01 August 2024	1,100,000		1,100,000
At 31 July 2025	1,100,000		1,100,000
Net book value
At 31 July 2025	0		0
At 31 July 2024	0		0

4. Tangible assets

	Land and buildings		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 August 2024	1,044,688		156,122		2,551		1,203,361
Additions	0		9,670		0		9,670
At 31 July 2025	1,044,688		165,792		2,551		1,213,031
Accumulated depreciation
At 01 August 2024	0		128,440		1,385		129,825
Charge for the financial year	0		6,144		570		6,714
At 31 July 2025	0		134,584		1,955		136,539
Net book value
At 31 July 2025	1,044,688		31,208		596		1,076,492
At 31 July 2024	1,044,688		27,682		1,166		1,073,536

5. Debtors

	31.07.2025		31.07.2024
	£		£
Trade debtors	110,021		132,753
Deferred tax asset	13,406		15,759
Other debtors	16,017		5,926
	139,444		154,438

6. Creditors: amounts falling due within one year

	31.07.2025		31.07.2024
	£		£
Trade creditors	24,937		6,266
Corporation tax	84,859		64,979
Other taxation and social security	20,822		15,052
Other creditors	127,747		153,682
	258,365		239,979

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

	31.07.2025		31.07.2024
	£		£
Amounts owed to Group undertakings	830,521		977,571

There are no amounts included above in respect of which any security has been given by the small entity.