Company registration number 04430305 (England and Wales)
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
COMPANY INFORMATION
Directors
Mrs N B Raja
Mr M M Raja
Mr F M Raja
Company number
04430305
Registered office
65 Thorpe Bay Gardens
Southend on Sea
Essex
SS1 3NP
Auditor
Alwyns LLP
Crown House
151 High Road
Loughton
Essex
IG10 4LG
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Statement of comprehensive income
7
Balance sheet
8
Statement of changes in equity
9
Notes to the financial statements
10 - 17
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

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

Review of the business

The principal activity of the company continued to be the running of a care home. In addition the company holds a number of investment properties.

The turnover has continued to build with an increase of 1.9% in the current year. Whilst there was pressure on occupancy during the year this was more than mitigated through increase in underlying fees per occupant.The operating profit for the year was up on the previous year as a result of continuing control of overheads.

The care home is regulated by the Care Quality Commission. The Care Quality Commission is responsible for making sure care homes and care services in England provide people with safe, effective, compassionate and high quality care. The group endeavours to ensure it is fully compliant with all required health and safety regulations, labour, and employment laws, the directors thank all the staff that enable the homes to continue with the high levels of service.

Principal risks and uncertainties

At the present time the directors believe that the key risks facing the business relate to the continued level of public funding and the continued assessments by the Quality Care Commission. The directors continue to look at service improvements to ensure the highest standards are maintained.

Key performance indicators

As well as the basic financials the directors monitor the occupation rates together with the average income per occupant on a regular basis with a view to maximising profitability. Both of these measures showed healthy growth during the year.

On behalf of the board

Mr M M Raja
Director
22 May 2026
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -

The directors present their annual report and financial statements for the year ended 31 August 2025.

Principal activities

The principal activity is presented on the strategic report.

Results and dividends

The results for the year are set out on page 7.

No interim dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mrs N B Raja
Mr M M Raja
Mr F M Raja
Financial instruments
The financial instruments are managed on a unified basis with Greenswan Consultants Limited, together known as (the group).
Treasury operations and financial instruments

The group's principal financial instruments are credit facilities and loans, the main purpose of which is to finance the group's operations. In addition, the group has various other financial assets and liabilities such as trade debtors and creditors arising directly from operations.

The group increased its loan facilities during the previous year to fund the group's expansion plans.

Liquidity risk

Liquidity risk is addressed by holding adequate liquid assets and through appropriate controls. The group continually reviews the residual risks arising and has mitigating actions in place to reduce the levels of these risks.

Interest rate risk

The group is exposed to fair value interest rate risk on its fixed rate borrowings and cash flow interest rate risk on bank loans. The group ensures sufficient cash resources are always maintained to mitigate its exposure to excessive interest rate increases.

Credit risk

Investments of cash surpluses and borrowings are made through banks which must fulfil credit rating criteria approved by the Board. All service users enter into formal agreements with the group which stipulate payment terms. The directors regularly review trade debtors and pursue any outstanding debts on a timely basis. Where necessary, provisions are made for doubtful debts.

Auditor

The auditor, Alwyns LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
Statement of directors' responsibilities

The directors are responsible for preparing the annual report 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; and

- 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 of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr M M Raja
Director
22 May 2026
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
- 4 -
Opinion

We have audited the financial statements of Wymondley Nursing and Residential Care Home Limited (the 'company') for the year ended 31 August 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including 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 August 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 Auditor's 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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. 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. 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 course of 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 our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED (CONTINUED)
- 5 -
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 identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which 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 directors' r esponsibilities s tatement, 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 is 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.

Auditor's 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 an auditor's report 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Audit procedures undertaken in responses to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claim; inspection of relevant legal correspondence; review of published Care Quality Commission (CQC) inspection reports, inspection of health and safety reports, inspection of Food Standards Agency certificates, testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing transactions around the end of the reporting period; and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As stated above, there is an unavoidable risk that material misstatements m a y not be detected, even though the audit ha s been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED (CONTINUED)
- 6 -

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 an auditor's report 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.

David Stanley
Senior Statutory Auditor
For and on behalf of Alwyns LLP
22 May 2026
Chartered Accountants
Statutory Auditor
Crown House
151 High Road
Loughton
Essex
IG10 4LG
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
2025
2024
Notes
£
£
Turnover
3
3,214,299
3,153,744
Cost of sales
(1,732,316)
(1,703,753)
Gross profit
1,481,983
1,449,991
Administrative expenses
(283,436)
(312,154)
Operating profit
4
1,198,547
1,137,837
Interest payable and similar expenses
6
(109,442)
(28,161)
Profit before taxation
1,089,105
1,109,676
Tax on profit
7
(276,391)
(272,976)
Profit for the financial year
812,714
836,700
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
8
7,605,105
7,616,557
Investment property
9
674,475
673,299
8,279,580
8,289,856
Current assets
Debtors
10
6,579,486
5,709,950
Cash at bank and in hand
236,915
702,211
6,816,401
6,412,161
Creditors: amounts falling due within one year
11
(3,436,480)
(3,855,230)
Net current assets
3,379,921
2,556,931
Total assets less current liabilities
11,659,501
10,846,787
Provisions for liabilities
Deferred tax liability
12
850,862
850,862
(850,862)
(850,862)
Net assets
10,808,639
9,995,925
Capital and reserves
Called up share capital
14
300
300
Revaluation reserve
4,266,618
4,266,618
Profit and loss reserves
6,541,721
5,729,007
Total equity
10,808,639
9,995,925

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 22 May 2026 and are signed on its behalf by:
Mr M M Raja
Director
Company registration number 04430305 (England and Wales)
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 9 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 September 2023
300
4,266,618
4,892,307
9,159,225
Year ended 31 August 2024:
Profit and total comprehensive income
-
-
836,700
836,700
Balance at 31 August 2024
300
4,266,618
5,729,007
9,995,925
Year ended 31 August 2025:
Profit and total comprehensive income
-
-
812,714
812,714
Balance at 31 August 2025
300
4,266,618
6,541,721
10,808,639
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 10 -
1
Accounting policies
Company information

Wymondley Nursing and Residential Care Home Limited is a private company limited by shares incorporated in England and Wales. The registered office is 65 Thorpe Bay Gardens, Southend on Sea, Essex, SS1 3NP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest whole pound.

The financial statements have been prepared under the historical cost convention as modified for the revaluation of freehold land and buildings and investment properties. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

Wymondley Nursing and Residential Care Home Limited is a wholly owned subsidiary of Greenswan Consultants Limited, a company incorporated in the United Kingdom and the results of Wymondley Nursing and Residential Care Home Limited are included in the consolidated financial statements of Greenswan Consultants Limited.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value receivable for care home services provided during the period in the normal course of business.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Land and buildings are not depreciated. The buildings are continually maintained, therefore the residual value is such that depreciation on buildings is nil.

Apart from land and buildings, depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 11 -
1.5
Investment property

Investment property, which is property held to earn rentals and/or for development capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 12 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors and ba lances with group undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Other financial liabilities

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 13 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

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

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements and estimates have had the most significant effect on amounts recognised in the financial statements.

Tangible fixed assets (note 8)

Freehold land and buildings are reflected at fair value based upon a valuation from qualified surveyors. Calculation of the valuation requires judgements to be made and estimates based on information at the time of the valuation including the competitive and economic environment.

Investment property (note 9)

Investment properties are reflected at fair value based upon a valuation from the company directors. Calculation of the valuation requires judgements to be made and estimates based on information at the time of the valuation available to the directors.

WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 14 -
3
Turnover

The total turnover of the company for the year has been derived from its principal activity of the operation of a care home which is wholly undertaken in the United Kingdom.

4
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
3,470
3,043
Depreciation of tangible fixed assets
15,052
15,478
5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Nursing staff
55
58
Directors
3
3
Total
58
61

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
1,378,854
1,373,478
Social security costs
149,940
122,871
Pension costs
24,452
27,152
1,553,246
1,523,501
6
Interest payable and similar expenses
2025
2024
£
£
Other interest
109,442
28,161
7
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
276,391
279,255
Adjustments in respect of prior periods
-
0
(6,279)
Total current tax
276,391
272,976
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
7
Taxation
(Continued)
- 15 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,089,105
1,109,676
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
272,276
277,419
Effects of:
Tax under/(over) provided in prior years
-
0
(6,279)
Timing differences of capital allowances against depreciation and deferred taxation
3,763
(4,139)
Other tax adjustments
352
5,975
Taxation charge in the financial statements
276,391
272,976
8
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost or valuation
At 1 September 2024
7,541,298
795,258
8,336,556
Additions
3,600
-
0
3,600
At 31 August 2025
7,544,898
795,258
8,340,156
Depreciation and impairment
At 1 September 2024
-
0
719,999
719,999
Depreciation charged in the year
-
0
15,052
15,052
At 31 August 2025
-
0
735,051
735,051
Carrying amount
At 31 August 2025
7,544,898
60,207
7,605,105
At 31 August 2024
7,541,298
75,259
7,616,557

Land and buildings were revalued as at 31 August 2023 based on a valuation concluded on 22 February 2024 by Frank Knight LLP, independent valuers not connected with the company, on the basis of market value as defined in the publication RICS Valuation - Global Standards, which incorporate the International Valuation Standards and the RICS UK National Supplement. The directors do not believe there has been any significant change to that value as at 31 August 202 5.

WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
8
Tangible fixed assets
(Continued)
- 16 -

If revalued assets were stated on an historical cost basis rather than a fair value basis, the total amounts included would have been as follows:

Freehold land and buildings
2025
2024
£
£
Carrying value
2,460,625
2,457,025
9
Investment property
2025
£
Fair value
At 1 September 2024
673,299
Additions
1,176
At 31 August 2025
674,475

The fair value of the investment property has been based on market value estimated by the company directors.

10
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
533,480
224,632
Corporation tax recoverable
1,519,125
1,378,197
Other debtors
4,510,167
4,092,602
Prepayments and accrued income
16,714
14,519
6,579,486
5,709,950

Contained within the corporation tax recoverable is an amount of £1,519,125 (2024 - £1,378,197) repayable after one year.

11
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
1,388,466
1,905,718
Corporation tax
1,880,653
1,768,743
Other taxation and social security
9,307
29,638
Accruals and deferred income
158,054
151,131
3,436,480
3,855,230
WYMONDLEY NURSING AND RESIDENTIAL CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 17 -
12
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Revaluation of freehold property
817,655
817,655
Revaluation of investment property
33,207
33,207
850,862
850,862
There were no deferred tax movements in the year.
13
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
24,452
27,152

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

14
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
300
300
300
300
15
Contingent liabilities

The company provides a cross guarantee in respect of borrowings made to its parent company in the form of a fixed charge over the company's freehold property and debenture over the remaining assets. At 31 August 202 5 the liability guaranteed stood at £14,399,819 (202 4 - £14,768,633).

16
Related party transactions

The company has taken advantage of the exemption in FRS 102 from the requirement to disclose transactions and balances with its parent undertaking as the company is wholly owned by that undertaking.

17
Directors' transactions

At the balance sheet date a director owed the company £4,501,111 (202 4: £4,084,546). The loan is interest free and repayable on demand.

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