REGISTERED NUMBER: 04887681 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements

for the Year Ended 31 October 2025

for

Beaumont Lodge Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

4

Profit and Loss Account

7

Balance Sheet

8

Statement of Changes in Equity

9

Notes to the Financial Statements

10

DIRECTORS:

D Roopun

Mrs C Roopun

SECRETARY:

Mrs C Roopun

REGISTERED OFFICE:

19-21 Heatherley Road

Camberley

Surrey

GU15 3LX

REGISTERED NUMBER:

04887681 (England and Wales)

AUDITORS:

Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

The directors present their strategic report for the year ended 31 October 2025.

The company's principal activity continues to be that of the provision of residential care. A small amount of rental of commercial property to third parties is also carried out.

REVIEW OF BUSINESS

Turnover has remained consistent at £2.2m but profit before tax has increased to £1.1m (2024 - £0.7m), this increase is largely as a result of dividends received from group companies.

PRINCIPAL RISKS AND UNCERTAINTIES

The management of the business and the execution of the company's strategy are subject to several risks. The key business risks and uncertainties affecting the company relate to staffing shortages, costs and consequences of negative CQC inspection comments despite having taken all steps to ensure otherwise.

KEY PERFORMANCE INDICATORS

The company's directors are of the opinion that no further analysis using KPIs is required at this time in addition to the monitoring of costs through management accounts and internal reports produced already.

STRATEGY

The strategy of the company is to continually improve standards of care for its users through well maintained facilities, quality staff and regular monitoring of all other aspects of care provision.

FINANCIAL RISK MANAGEMENT, OBJECTIVES AND POLICIES

The company uses basic financial instruments, its own cash reserves and various other items such as creditors arising directly from operations. The main purpose of these financial instruments is to maintain finance for the company's operations. The main risks arising from the company's financial instruments are interest rate risk and liquidity risk these are managed in the summary below:

Interest rate risk

The company finances its operations through a mixture of retained profits, director's loan accounts and bank borrowings. The company's exposure to interest rate fluctuations on its borrowing is managed on a group basis.

Liquidity risk

The company seeks to manage financial risk by ensuring sufficient liquidity is available to meet foreseeable needs and to invest cash assets safely and profitably. Primarily this was achieved through its cash reserves and operations. Borrowings are used to fund acquisitions of new businesses.

ON BEHALF OF THE BOARD:

D Roopun - Director

11 May 2026

The directors present their report with the financial statements of the company for the year ended 31 October 2025.

DIVIDENDS

The total distribution of dividends for the year ended 31 October 2025 will be £ 2,073,146 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

D Roopun

Mrs C Roopun

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

D Roopun - Director

11 May 2026

Opinion

We have audited the financial statements of Beaumont Lodge Limited (the 'company') for the year ended 31 October 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of 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 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; 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 Auditors' 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 requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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 company's ability to continue as a going concern for a period of at least twelve 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.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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 Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have 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 Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where 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.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, 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 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.

Auditors' responsibilities for the audit of the financial statements

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 a Report of the Auditors 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.

Based on our understanding of the company and industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the care industry and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. Audit procedures performed by the engagement team included:

-

Enquiry of management around actual and potential litigation and claims;

-

Reviewing financial statement disclosures and testing to supporting documentation 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 bias.

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 or non-compliance with regulation. This risk increases the more that compliance with a law or regulation 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 located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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 a Report of the Auditors 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.

Wayne Thomas FCA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

12 May 2026

TURNOVER

2,196,484

2,216,542

Cost of sales

69,432

96,885

GROSS PROFIT

2,127,052

2,119,657

Administrative expenses

2,037,652

1,847,492

89,400

272,165

Other operating income

359,025

353,100

OPERATING PROFIT

4

448,425

625,265

Income from shares in group undertakings

661,396

-

Interest receivable and similar income

12,453

12,738

673,849

12,738

1,122,274

638,003

Gain/loss on revaluation of investment property

-

79,242

1,122,274

717,245

Interest payable and similar expenses

5

-

1,345

PROFIT BEFORE TAXATION

1,122,274

715,900

Tax on profit

6

121,861

185,707

PROFIT FOR THE FINANCIAL YEAR

1,000,413

530,193

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

1,000,413

530,193

FIXED ASSETS

Intangible assets

8

-

-

Tangible assets

9

1,879,906

1,651,866

Investments

10

77

77

Investment property

11

405,000

405,000

2,284,983

2,056,943

CURRENT ASSETS

Stocks

12

950

950

Debtors

13

890,970

2,241,613

Cash at bank and in hand

45,350

63,705

937,270

2,306,268

CREDITORS

Amounts falling due within one year

14

687,766

755,991

NET CURRENT ASSETS

249,504

1,550,277

TOTAL ASSETS LESS CURRENT LIABILITIES

2,534,487

3,607,220

PROVISIONS FOR LIABILITIES

15

19,811

19,811

NET ASSETS

2,514,676

3,587,409

CAPITAL AND RESERVES

Called up share capital

16

100

100

Fair value reserve

17

59,431

59,431

Retained earnings

17

2,455,145

3,527,878

SHAREHOLDERS' FUNDS

2,514,676

3,587,409

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

D Roopun - Director

Called up

Fair

share

Retained

value

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 November 2023

100

3,059,116

-

3,059,216

Changes in equity

Dividends

-

(2,000

)

-

(2,000

)

Total comprehensive income

-

470,762

59,431

530,193

Balance at 31 October 2024

100

3,527,878

59,431

3,587,409

Changes in equity

Dividends

-

(2,073,146

)

-

(2,073,146

)

Total comprehensive income

-

1,000,413

-

1,000,413

Balance at 31 October 2025

100

2,455,145

59,431

2,514,676

1.	STATUTORY INFORMATION

Beaumont Lodge 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows.

Preparation of consolidated financial statements

The financial statements contain information about Beaumont Lodge Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 fees receivable in respect of the value of care services supplied during the year. Fees are accounted for in the year in which the services are provided.

Third party rents and service charges receivable are accounted for in accordance with the lease terms and are included within other operating Income.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, was amortised evenly over its estimated useful life of five years.

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

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

Freehold property

- 2% on cost

Fixtures and fittings

- 15% on reducing balance

Motor vehicles

- 25% on reducing balance

Computer equipment

- 33% on cost

Assets in the course of construction are carried at cost. No depreciation is charged until the asset is completed and ready for use, at which point the balance is transferred to the relevant property, plant and equipment category and depreciation begins in line with its useful life.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within 'administrative expenses' in the profit and loss account.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as an expense when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term highly liquid investment with original maturities of three months or less.

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

Fixed asset investments

Fixed asset investments are valued at cost less provisions for permanent diminution in valuations.

3.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

1,093,797

978,711

Social security costs

129,047

91,959

Other pension costs

21,343

19,251

1,244,187

1,089,921

The average number of employees during the year was as follows:

2025

2024

Director

1

1

Administrative staff

33

32

34

33

2025

2024

£

£

Directors' remuneration

8,060

8,060

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

30,542

31,774

Auditors' remuneration

4,925

3,200

Auditors' remuneration for non audit work

4,410

5,509

5.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Interest on tax

-

1,345

6.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

121,861

165,896

Deferred tax:

Current year

-

19,811

Tax on profit

121,861

185,707

7.

DIVIDENDS

2025

2024

£

£

Interim

2,073,146

2,000

8.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

900,000

AMORTISATION

At 1 November 2024

and 31 October 2025

900,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

9.	TANGIBLE FIXED ASSETS

Assets in

the

Fixtures

Freehold

course of

and

property

construction

fittings

£

£

£

COST

At 1 November 2024

1,198,055

698,629

457,708

Additions

-

258,582

-

At 31 October 2025

1,198,055

957,211

457,708

DEPRECIATION

At 1 November 2024

287,511

-

416,786

Charge for year

23,961

-

6,138

At 31 October 2025

311,472

-

422,924

NET BOOK VALUE

At 31 October 2025

886,583

957,211

34,784

At 31 October 2024

910,544

698,629

40,922

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

24,250

32,158

2,410,800

Additions

-

-

258,582

At 31 October 2025

24,250

32,158

2,669,382

DEPRECIATION

At 1 November 2024

22,479

32,158

758,934

Charge for year

443

-

30,542

At 31 October 2025

22,922

32,158

789,476

NET BOOK VALUE

At 31 October 2025

1,328

-

1,879,906

At 31 October 2024

1,771

-

1,651,866

10.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 November 2024

and 31 October 2025

77

NET BOOK VALUE

At 31 October 2025

77

At 31 October 2024

77

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

MyPath Limited

Registered office: 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX

Nature of business: Residential care home

%

Class of shares:

holding

Ordinary

100.00

Mantra Care Homes Limited

Registered office: 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX

Nature of business: Residential care home

%

Class of shares:

holding

Ordinary

100.00

RNR Enterprises Limited

Registered office: 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX

Nature of business: Property investment

%

Class of shares:

holding

Ordinary

75.00

11.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

405,000

NET BOOK VALUE

At 31 October 2025

405,000

At 31 October 2024

405,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

405,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

332,406

332,406

Aggregate depreciation

(59,833

)

(53,185

)

Investment property was valued on a fair value basis on 31 October 2025 by the directors .

12.

STOCKS

2025

2024

£

£

Stocks

950

950

13.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

17,811

36,638

Amounts owed by group undertakings

811,879

2,142,565

Other debtors

39,058

59,327

Directors' current account

19,564

-

Prepayments

2,658

3,083

890,970

2,241,613