REGISTERED NUMBER: 10944111 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CC CROFT MANOR LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,096,284

2,102,501

2,096,284

2,102,501

CURRENT ASSETS

Debtors

6

41,504

43,442

Cash at bank and in hand

48,581

7,114

90,085

50,556

CREDITORS

Amounts falling due within one year

7

370,405

337,511

NET CURRENT LIABILITIES

(280,320

)

(286,955

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,815,964

1,815,546

CREDITORS

Amounts falling due after more than one year

8

(1,114,795

)

(1,186,130

)

PROVISIONS FOR LIABILITIES

(10,028

)

(10,850

)

NET ASSETS

691,141

618,566

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

691,041

618,466

SHAREHOLDERS' FUNDS

691,141

618,566

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

J M Read - Director

1.	STATUTORY INFORMATION

CC Croft Manor Ltd 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:

10944111

Registered office:

368 Forest Road

London

E17 5JF

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

not provided

Fixtures and fittings

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on the going concern basis which the Directors believe

to be appropriate. The company continues with the support of its directors and shareholders.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

450,006

AMORTISATION

At 1 October 2024

and 30 September 2025

450,006

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 October 2024

2,042,722

128,640

2,171,362

Additions

-

3,235

3,235

At 30 September 2025

2,042,722

131,875

2,174,597

DEPRECIATION

At 1 October 2024

-

68,861

68,861

Charge for year

-

9,452

9,452

At 30 September 2025

-

78,313

78,313

NET BOOK VALUE

At 30 September 2025

2,042,722

53,562

2,096,284

At 30 September 2024

2,042,722

59,779

2,102,501

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,318

41,781

Other debtors

2,186

1,661

41,504

43,442

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

151,132

135,247

Trade creditors

93,376

56,771

Amounts owed to connected undertakings

28,450

15,450

Taxation and social security

38,399

59,459

Other creditors

59,048

70,584

370,405

337,511

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

1,114,795

1,186,130

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

521,602

656,433

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

2,834

2,823

Bank loans

148,298

132,424

Other loans

49,900

49,900

201,032

185,147

Amounts falling due between one and two years:

Bank loans - 1-2 years

148,298

132,424

Amounts falling due between two and five years:

Bank loans - 2-5 years

444,895

397,273

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

521,602

656,433

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,263,093

1,318,554

The bank loans are secured by the Company.

The loan bears interest at 2.50% per annum over Bank Base Rate and is repayable over the period until 2028.

The directors consider that the carrying amounts of the bank loans approximate to their fair value.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.	RELATED PARTY DISCLOSURES

2025

2024

£

£

Amounts owed to shareholders

(49,900

)

(49,900

)

Amounts owed by/(to) CC Care Home Limited (Connected Undertaking)

(10,644

)

(10,644

)

Amounts owed by/(to) CC Whitelodge Limited (Connected Undertaking)

(17,806

)

(4,806

)

Included in other creditors falling due within one year is an amount owed to the shareholders. The balance owed as at 2025 and 2024 relates to interest free loans repayable on demand with no fixed repayment terms.

Connected Undertakings

A company having the same or predominantly the same shareholders and or Board of Directors but which neither is a parent, subsidiary, fellow subsidiary nor associated company.