REGISTERED NUMBER: 07358073 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 AUGUST 2025

FOR

KINGSDOWN CARE LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

5

527,000

510,000

CURRENT ASSETS

Debtors

6

246

196

Cash at bank

175,455

164,208

175,701

164,404

CREDITORS

Amounts falling due within one year

7

6,370

8,818

NET CURRENT ASSETS

169,331

155,586

TOTAL ASSETS LESS CURRENT LIABILITIES

696,331

665,586

PROVISIONS FOR LIABILITIES

8

72,139

67,889

NET ASSETS

624,192

597,697

CAPITAL AND RESERVES

Called up share capital

9

100

100

Non distributable reserves

10

216,415

219,960

Retained earnings

407,677

377,637

SHAREHOLDERS' FUNDS

624,192

597,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 27 May 2026 and were signed by:

Dr L X Mendes - Director

1.	STATUTORY INFORMATION

Kingsdown Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07358073

Registered office:

48 St Leonards Road

Bexhill on Sea

East Sussex

TN40 1JB

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Provision is made for tax on gains and losses arising from investment property that is measured at fair value. This is measured using the tax rates and allowances that are expected to apply to the sale of the asset.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

510,000

Revaluations

17,000

At 31 August 2025

527,000

NET BOOK VALUE

At 31 August 2025

527,000

At 31 August 2024

510,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2016

1,554

Valuation in 2017

210,000

Valuation in 2020

75,000

Valuation in 2023

10,000

Valuation in 2024

(25,000

)

Valuation in 2025

17,000

Cost

238,446

527,000

The valuation at the balance sheet date was carried out by Dr. L X Mendes who is the sole director of the company.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Director's current account

246

75

Prepayments and accrued income

-

121

246

196

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

3,438

3,693

Accruals and deferred income

2,932

5,125

6,370

8,818

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Investment property revaluation gains

72,139

67,889

Deferred

tax

£

Balance at 1 September 2024

67,889

Charge to Profit and Loss Account during year

4,250

Balance at 31 August 2025

72,139

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

£1

100

100

10.

RESERVES

Non

distributable

reserves

£

At 1 September 2024

219,960

Revaluation of fixed assets

(3,545

)

At 31 August 2025

216,415

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Amounts due from the director at the balance sheet date total £246 (2024: £75). Amounts due are interest-free, unsecured, and repayable on demand.