NEWTON CARE HOMES LIMITED


Directors	RAJABABOO, Sahem Amubhai
	TANNA, Lina Dhirajlal


Company Secretary	TANNA, Lina Dhirajlal


Registered Address	111 Harrow View
	Harrow
	Middlesex
	HA1 4SZ


Registered Number	05334235 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		3,124		4,165
Tangible assets	4		20,408		22,002
Investments	5		100		100
			23,632		26,267
Current assets
Debtors		509,031		461,750
Cash at bank and on hand		222,426		252,476
		731,457		714,226
Creditors amounts falling due within one year	6	(37,794)		(31,671)
Net current assets (liabilities)			693,663		682,555
Total assets less current liabilities			717,295		708,822
Net assets			717,295		708,822
Capital and reserves
Called up share capital			100		100
Profit and loss account			717,195		708,722
Shareholders' funds			717,295		708,822

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 May 2026, and are signed on its behalf by:

RAJABABOO, Sahem Amubhai
Director

TANNA, Lina Dhirajlal
Director

Registered Company No. 05334235

NEWTON CARE HOMES LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Land and buildings	25
	Plant and machinery	25
	Fixtures and fittings	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	24		20

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	143,246	143,246
At 31 December 25	143,246	143,246
Amortisation and impairment
At 01 January 25	139,081	139,081
Charge for year	1,041	1,041
At 31 December 25	140,122	140,122
Net book value
At 31 December 25	3,124	3,124
At 31 December 24	4,165	4,165

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	43,443	65,431	2,718	111,592
Additions	1,255	2,992	963	5,210
At 31 December 25	44,698	68,423	3,681	116,802
Depreciation and impairment
At 01 January 25	34,764	54,147	679	89,590
Charge for year	2,484	3,569	751	6,804
At 31 December 25	37,248	57,716	1,430	96,394
Net book value
At 31 December 25	7,450	10,707	2,251	20,408
At 31 December 24	8,679	11,284	2,039	22,002

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 25	100	100
At 31 December 25	100	100
Net book value
At 31 December 25	100	100
At 31 December 24	100	100

	Notes
	¹Investments in group undertakings and participating interests

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,309	9,862
Taxation and social security	13,854	17,445
Other creditors	465	4,174
Accrued liabilities and deferred income	10,166	190
Total	37,794	31,671

7.	Creditors: amounts due after one year