Red Oaks Care Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 11837268

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		948,921		849,990

			948,921		849,990
CURRENT ASSETS
Debtors	5	89,605		195,603
Cash at bank and in hand		171,472		147,898

		261,077		343,501
Creditors: Amounts Falling Due Within One Year	6	(125,262 )		(168,242 )

NET CURRENT ASSETS (LIABILITIES)			135,815		175,259

TOTAL ASSETS LESS CURRENT LIABILITIES			1,084,736		1,025,249

Creditors: Amounts Falling Due After More Than One Year	7		(710,000 )		(717,904 )

NET ASSETS			374,736		307,345

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			374,636		307,245

SHAREHOLDERS' FUNDS			374,736		307,345

Page 1

Page 2

Red Oaks Care Ltd

Statement of Financial Position (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Jochen Self

Director

20th May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Red Oaks Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11837268 . The registered office is The Oaks The Rosery, Mulbarton, Norwich, Norfolk, NR14 8AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

The company operates two principal types of contracts with customers.

Residential long-term contracts

Revenue is recognised on a time-elapsed basis as the principal performance obligation is to provide bed capacity. Units of care under these contracts are typically provided on a daily basis and there is no obligation to carry forward any non-utilised capacity.

Residential spot purchase contracts

Revenue is recognised when the principal performance obligation is fulfilled, that is typically when a service user has received care services, which are usually provided on a daily basis.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	NIL
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	33% Straight Line

Page 3

Page 4

Red Oaks Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is not recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements as the Director considers that a deferred tax liabilty is unlikely to materialise in the forseeable future.

Current tax for the year is recognised in profit or loss, except when related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 36 (2024: 36)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	828,688	55,725	1,736	886,149
Additions	100,908	2,558	1,679	105,145

As at 31 August 2025	929,596	58,283	3,415	991,294

...CONTINUED

Page 4

Page 5

Red Oaks Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	-	34,922	1,237	36,159
Provided during the period	-	5,694	520	6,214

As at 31 August 2025	-	40,616	1,757	42,373

Net Book Value
As at 31 August 2025	929,596	17,667	1,658	948,921

As at 1 September 2024	828,688	20,803	499	849,990

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	89,605	195,603

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,135	1,460
Bank loans and overdrafts	7,904	10,311
Other creditors	68,093	64,221
Taxation and social security	48,130	92,250

	125,262	168,242

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	510,000	517,904
Other loans	200,000	200,000

	710,000	717,904

8. Secured Creditors

The Bank Loan is secured against the Freehold Property held within the company, along with a fixed and floating charge over the assets of the company.

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	510,000		510,000

Page 5

Page 6

Red Oaks Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	4,040	4,602
Later than one year and not later than five years	4,397	8,437

	8,437	13,039

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Jochen Self	66,410	77,382	96,585	-	47,207

The above loan is unsecured, and repayable on demand. During the year £1,264 of interest was charged (2024: £nil)

Page 6