REGISTERED NUMBER: 08215712 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

Mantra Care Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Roopun

Mrs C Roopun

REGISTERED OFFICE:

19 - 21 Heatherley Road

Camberley

Surrey

GU15 3LX

REGISTERED NUMBER:

08215712 (England and Wales)

AUDITORS:

Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

14,581

15,523

CURRENT ASSETS

Stocks

500

500

Debtors

5

199,932

153,007

Cash at bank and in hand

138,119

63,716

338,551

217,223

CREDITORS

Amounts falling due within one year

6

99,880

46,714

NET CURRENT ASSETS

238,671

170,509

TOTAL ASSETS LESS CURRENT LIABILITIES

253,252

186,032

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

253,251

186,031

SHAREHOLDERS' FUNDS

253,252

186,032

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 Profit and Loss Account has not been delivered.

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

1.	STATUTORY INFORMATION

Mantra Care Homes 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.

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 invoiced patient 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.

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:

Improvements to property

- 5% on reducing balance

Fixtures and fittings

- 15% on reducing balance

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.

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 investments 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

23,170

9,714

32,884

DEPRECIATION

At 1 November 2024

9,299

8,062

17,361

Charge for year

694

248

942

At 31 October 2025

9,993

8,310

18,303

NET BOOK VALUE

At 31 October 2025

13,177

1,404

14,581

At 31 October 2024

13,871

1,652

15,523

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,400

34,059

Amounts owed by group undertakings

134,531

116,182

Other debtors

1,607

1,504

Prepayments and accrued income

42,394

1,262

199,932

153,007

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,539

11,483

Tax

57,354

17,664

Social security and other taxes

9,226

9,380

Other creditors

335

335

Accrued expenses

13,426

7,852

99,880

46,714

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Wayne Thomas FCA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd

8.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is Beaumont Lodge Limited. The ultimate parent undertaking is Beaumont Lodge Holdings Limited. The registered office of both companies is 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX. Copies of the consolidated financial statements are available from the Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.