REGISTERED NUMBER: 06718454 (England and Wales)

MAYFLOWER HOUSE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L Webb

REGISTERED OFFICE:

7 Sandy Court

Ashleigh Way

Langage Business Park

Plymouth

Devon

PL7 5JX

REGISTERED NUMBER:

06718454 (England and Wales)

AUDITORS:

WP Audit Services LLP

Chartered Accountant & Statutory Auditor

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

BANKERS:

National Westminster Bank Plc

14 Old Town Street

Plymouth

Devon

PL1 1DG

FIXED ASSETS

Tangible assets

5

25,107

40,011

CURRENT ASSETS

Debtors

6

397,730

368,369

Cash at bank and in hand

129,120

131,514

526,850

499,883

CREDITORS

Amounts falling due within one year

7

113,808

114,856

NET CURRENT ASSETS

413,042

385,027

TOTAL ASSETS LESS CURRENT LIABILITIES

438,149

425,038

PROVISIONS FOR LIABILITIES

51,938

46,940

NET ASSETS

386,211

378,098

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

386,209

378,096

SHAREHOLDERS' FUNDS

386,211

378,098

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

L Webb - Director

1.	STATUTORY INFORMATION

Mayflower House 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.

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 principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

The financial statements have been prepared under the historical cost convention.

The director believes that the company is experiencing good levels of sales and profitability, and that it is well place to manage its business risks successfully. Accordingly, she has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the company continues to adopt the going concern basis of accounting in preparing the financial statements.

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 other group entities.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key estimates made are as follows:

(i) Provisions for liabilities

Provisions are made in the accounts for expenses not yet invoiced where it is anticipated that a charge may arise in future years. This is estimated from the total expected cost multiplied by a probability factor. The expected cost comes from the most recent known costs for the same goods or service. The probability factor works on the full costs incurred within the last 12 months and then a sliding scale on any older amounts.

(ii) Useful economic lives of tangible assets:

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

(iii) Impairment of debtors:

The management team makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors, and historical experience.

Turnover

Turnover represents net invoiced residential care home fees. Turnover is recognised per night that a room is occupied. Deferred income is recognised when payment is received in advance of the service being provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery - 25% straight line

Fixtures and fittings - 25% straight line

Motor vehicles - 25% reducing balance

Computer equipment - 25% reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reveal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that result in the tax expense (income).

Operating leases

Leases that do no transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

Short- term employee benefits and contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.

Provisions for liabilities

Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

In particular, in these accounts, provisions have been made for expenses not yet invoiced where it is anticipated that a charge may arise in future years. This is estimated from the total expected cost multiplied by a probability factor. The expected cost comes from the most recent known costs for the same goods or service. The probability factor works on the full costs incurred within the last 12 months and then a sliding scale on any older amounts.

Grant income

Income received in relation to grants are classified either as relating to revenue or to assets.

Grants relating to revenue are recognised in other income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Where a timing difference arises, the income is held on the balance sheet. When received in arrears the expected income is recognises as a debtor so long as the relevant conditions have been satisfied. When received in advance of costs, the income is held as deferred income and systematically released to the profit and loss in the periods the cost is incurred.

Grants relating to assets are recognised initially as deferred income and released to other income on a systematic basis over the expected useful life of the asset.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2024 - 41 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

37,183

38,535

5,800

1,487

83,005

Additions

2,000

-

-

-

2,000

Disposals

-

-

(5,800

)

-

(5,800

)

At 31 August 2025

39,183

38,535

-

1,487

79,205

DEPRECIATION

At 1 September 2024

24,880

12,395

4,768

951

42,994

Charge for year

7,206

8,532

258

134

16,130

Eliminated on disposal

-

-

(5,026

)

-

(5,026

)

At 31 August 2025

32,086

20,927

-

1,085

54,098

NET BOOK VALUE

At 31 August 2025

7,097

17,608

-

402

25,107

At 31 August 2024

12,303

26,140

1,032

536

40,011

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

59,723

28,335

Amounts owed by group undertakings

317,701

322,290

Other debtors

20,306

17,744

397,730

368,369

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

29,184

28,069

Taxation and social security

54,701

46,857

Other creditors

29,923

39,930

113,808

114,856

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

16,123

7,538

Between one and five years

57,459

2,831

In more than five years

1,168

-

74,750

10,369

9.	SECURED DEBTS

The immediate parent company has an outstanding loan balance which is secured by way of a fixed charge against all the assets held by the immediate parent company and its subsidiaries, including Mayflower House Limited.

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

The Report of the Auditors was unqualified.

Stephanie Williams (Senior Statutory Auditor)

for and on behalf of WP Audit Services LLP

11.	ULTIMATE CONTROLLING PARTY

Up until the 11 December 2025, the director, L Webb was considered to be the ultimate controlling party by virtue of her majority shareholding in the ultimate parent company. However, post year end there has been a restructure. The restructure occurred on 18 November 2025, at which date A & L Family Investments Limited, a company incorporated in England, acquired 100% of the share capital of A & L Care Group Limited.

As of the 11 December 2025, the ultimate controlling party is The A&L Family Trust, by virtue of its majority shareholding in the ultimate parent company.

The consolidated accounts of A & L Care Group Limited of 7 Sandy Court, Ashleigh Way, Langage Business Park, Plympton, Plymouth, PL7 5JX, of which this entity is a member, will be available from Companies House, Crown Way, Cardiff.

12.	PROVISIONS

A provision is included on the Balance Sheet for £47,501 (2024: £39,658) relating to expenses not yet invoiced where it is anticipated that a charge may arise in future years.