IRIS Accounts Production v26.1.0.640 09735069 Board of Directors 1.1.25 30.6.25 30.6.25 13.5.2026 true false true false false false true true true true false Auditors Opinion ORDINARY SHARES 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09735069 2024-12-31 09735069 2025-06-30 09735069 2025-01-01 2025-06-30 09735069 2023-12-31 09735069 2024-01-01 2024-12-31 09735069 2024-12-31 09735069 ns15:EnglandWales 2025-01-01 2025-06-30 09735069 ns14:PoundSterling 2025-01-01 2025-06-30 09735069 ns10:Director1 2025-01-01 2025-06-30 09735069 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-06-30 09735069 ns10:SmallEntities 2025-01-01 2025-06-30 09735069 ns10:Audited 2025-01-01 2025-06-30 09735069 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-06-30 09735069 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-06-30 09735069 ns10:FullAccounts 2025-01-01 2025-06-30 09735069 1 2025-01-01 2025-06-30 09735069 ns10:OrdinaryShareClass1 2025-01-01 2025-06-30 09735069 1 ns10:OrdinaryShareClass1 2025-01-01 2025-06-30 09735069 ns10:Director2 2025-01-01 2025-06-30 09735069 ns10:RegisteredOffice 2025-01-01 2025-06-30 09735069 ns5:CurrentFinancialInstruments 2025-06-30 09735069 ns5:CurrentFinancialInstruments 2024-12-31 09735069 ns5:Non-currentFinancialInstruments 2025-06-30 09735069 ns5:Non-currentFinancialInstruments 2024-12-31 09735069 ns5:ShareCapital 2025-06-30 09735069 ns5:ShareCapital 2024-12-31 09735069 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 09735069 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09735069 ns5:NetGoodwill 2025-01-01 2025-06-30 09735069 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-06-30 09735069 ns5:FurnitureFittings 2025-01-01 2025-06-30 09735069 ns5:MotorVehicles 2025-01-01 2025-06-30 09735069 ns5:NetGoodwill 2024-12-31 09735069 ns5:NetGoodwill 2025-06-30 09735069 ns5:NetGoodwill 2024-12-31 09735069 ns5:LandBuildings 2024-12-31 09735069 ns5:FurnitureFittings 2024-12-31 09735069 ns5:MotorVehicles 2024-12-31 09735069 ns5:LandBuildings 2025-01-01 2025-06-30 09735069 ns5:LandBuildings 2025-06-30 09735069 ns5:FurnitureFittings 2025-06-30 09735069 ns5:MotorVehicles 2025-06-30 09735069 ns5:LandBuildings 2024-12-31 09735069 ns5:FurnitureFittings 2024-12-31 09735069 ns5:MotorVehicles 2024-12-31 09735069 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 09735069 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09735069 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-06-30 09735069 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 09735069 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-06-30 09735069 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-12-31 09735069 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-06-30 09735069 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-12-31 09735069 ns5:HirePurchaseContracts 2025-06-30 09735069 ns5:HirePurchaseContracts 2024-12-31 09735069 ns10:OrdinaryShareClass1 2025-06-30

REGISTERED NUMBER: 09735069 (England and Wales)

Financial Statements for the Period 1 January 2025 to 30 June 2025

for

Lawnbrook Care Home Limited

| Lawnbrook Care Home Limited (Registered number: 09735069) |

Contents of the Financial Statements

for the Period 1 January 2025 to 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Lawnbrook Care Home Limited |

Company Information

for the Period 1 January 2025 to 30 June 2025

| DIRECTORS: | Mohamed Hassan Roshanali Merali

| Hasnain Mohammed Taki Merali

| REGISTERED OFFICE: | Suite D5, St Meryl Suite

| Watford

| Middlesex

| WD19 5EF

| REGISTERED NUMBER: | 09735069 (England and Wales)

| AUDITORS: | Merali's

| Chartered Accountants & Statutory Auditors

| Scottish Provident House

| 76-80 College Road

| Harrow

| Middlesex

| HA1 1BQ

| Lawnbrook Care Home Limited (Registered number: 09735069) |

Balance Sheet

30 June 2025

2025 | 2024 |

As restated |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 43,000 |  | 86,000 |  |

Tangible assets | 5 | 1,279,384 |  | 1,286,965 |  |

1,322,384 |  | 1,372,965 |  |

CURRENT ASSETS

Stocks | 2,000 |  | 2,000 |  |

Debtors | 6 | 42,118 |  | 124,351 |  |

Cash at bank and in hand | 838,328 |  | 684,263 |  |

882,446 |  | 810,614 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,056,088 | ) | (1,002,602 | ) |

NET CURRENT LIABILITIES | (173,642 | ) | (191,988 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,148,742 |  | 1,180,977 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (467,806 | ) | (518,833 | ) |

PROVISIONS FOR LIABILITIES | (3,043 | ) | (2,730 | ) |

NET ASSETS | 677,893 |  | 659,414 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 200 |  | 100 |  |

Retained earnings | 677,693 |  | 659,314 |  |

SHAREHOLDERS' FUNDS | 677,893 |  | 659,414 |  |

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 Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Hasnain Mohammed Taki Merali - Director

| Lawnbrook Care Home Limited (Registered number: 09735069) |

Notes to the Financial Statements

for the Period 1 January 2025 to 30 June 2025

1. | STATUTORY INFORMATION

| Lawnbrook Care Home 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.

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.

| The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the neared £.

| The following principal accounting policies have been applied:

| Financial Reporting Standard 102 - reduced disclosure exemptions

| * the requirements of Section 7 Statement of Cash Flows;

| * the requirement of paragraph 3.17(d);

| * the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

| * the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

| * the requirement of paragraph 33.7.

| This information is included in the consolidated financial statements of Mayfair Care Group Limited as at 30 June 2025 and these financial statements may be obtained from www.companieshouse.gov.uk.

| Change in Accounting Reference Date

| The financial statements cover the 6 month period ended 30 June 2025. The comparative figures are for the 12 month period ended 31 December 2024 and are therefore not directly comparable. The change in accounting reference date was made to align the company’s year end with its parent company.

| Going concern

| After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

| 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 2016, is being amortised evenly over its estimated useful life of ten years.

| 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 | - | 2% on cost

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Lawnbrook Care Home Limited (Registered number: 09735069) |

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.

| Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument.

| 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.

| The company's policies for its major classes of financial assets and financial liabilities are set out below.

| Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances, intercompany working capital balances, and intercompany financing are initially recognised at transaction price, 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 for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

| Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Financial liabilities

| Basic financial liabilities, including trade and other creditors, and loans from fellow group companies, 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 payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

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

| Impairment of financial assets

| Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| 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 and financial liabilities

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Offsetting of financial assets and financial liabilities

| Lawnbrook Care Home Limited (Registered number: 09735069) |

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an 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.

| Cash

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 22 (2024 - 23 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 January 2025

| and 30 June 2025 | 860,000 |  |

| AMORTISATION

| At 1 January 2025 | 774,000 |  |

| Charge for period | 43,000 |  |

| At 30 June 2025 | 817,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 43,000 |  |

| At 31 December 2024 | 86,000 |  |

| Lawnbrook Care Home Limited (Registered number: 09735069) |

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 30 June 2025

5. | TANGIBLE FIXED ASSETS

Fixtures |

Freehold | and | Motor |

property | fittings | vehicles | Totals |

| £ | £ | £ | £

| COST

| At 1 January 2025 | 1,316,197 |  | 69,980 |  | 59,090 |  | 1,445,267 |  |

| Additions | - |  | 2,661 |  | - |  | 2,661 |  |

| At 30 June 2025 | 1,316,197 |  | 72,641 |  | 59,090 |  | 1,447,928 |  |

| DEPRECIATION

| At 1 January 2025 | 82,920 |  | 54,047 |  | 21,335 |  | 158,302 |  |

| Charge for period | 4,607 |  | 1,859 |  | 3,776 |  | 10,242 |  |

| At 30 June 2025 | 87,527 |  | 55,906 |  | 25,111 |  | 168,544 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,228,670 |  | 16,735 |  | 33,979 |  | 1,279,384 |  |

| At 31 December 2024 | 1,233,277 |  | 15,933 |  | 37,755 |  | 1,286,965 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

As restated |

| £ | £

| Trade debtors | 14,226 |  | 58,053 |  |

| Amounts owed by group undertakings | - |  | 61,360 |  |

| Other debtors | 27,892 |  | 4,938 |  |

42,118 |  | 124,351 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

As restated |

| £ | £

| Bank loans and overdrafts (see note 9) | 98,579 |  | 100,218 |  |

| Hire purchase contracts (see note 10) | 6,763 |  | 6,763 |  |

| Trade creditors | 16,042 |  | 6,397 |  |

| Taxation and social security | 139,281 |  | 113,893 |  |

| Other creditors | 795,423 |  | 775,331 |  |

1,056,088 |  | 1,002,602 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

As restated |

| £ | £

| Bank loans (see note 9) | 449,189 |  | 496,832 |  |

| Hire purchase contracts (see note 10) | 18,617 |  | 22,001 |  |

467,806 |  | 518,833 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 77,446 |  | 124,208 |  |

| Lawnbrook Care Home Limited (Registered number: 09735069) |

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 30 June 2025

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

As restated |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loans | 92,936 |  | 93,156 |  |

| Credit card | 5,643 |  | 7,062 |  |

98,579 |  | 100,218 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 371,743 |  | 372,624 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 77,446 |  | 124,208 |  |

| The company has following securities with Natwest bank

| - Unlimited inter company guarantee from 07/06/2025 provided by multiple group entities.

| - All assets of the company from 14/03/2016 (Type debenture).

| - BrooKvale Lawn care home of the company from 05/04/2016 (Type legal charge).

| - Third party guatentee from 26/04/2023 (Security amount £ 1,500,000).

| - Third party guatentee from 09/01/2025 (Security amount £ 5,500,000).

10. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

As restated |

| £ | £

| Net obligations repayable:

| Within one year | 6,763 |  | 6,763 |  |

| Between one and five years | 18,617 |  | 22,001 |  |

25,380 |  | 28,764 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 200 | ORDINARY SHARES | 1 £ | 200 |  | 100 |  |

| 100 ORDINARY SHARES shares of 1 £ each were allotted and fully paid for cash at par during the period.

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

| The Report of the Auditors was unqualified.

| MPK Merali (Senior Statutory Auditor)

| for and on behalf of Merali's

| Lawnbrook Care Home Limited (Registered number: 09735069) |

Notes to the Financial Statements - continued

for the Period 1 January 2025 to 30 June 2025

13. | RELATED PARTY DISCLOSURES

| Mayfair Care Group Limited is the immediate and ultimate parent company of Lawnbrook Care Home Limited. As at the balance sheet date, the company had a payable balance to shareholders of Mayfair Care Group Limited amounting to £738,705 (2024:£738,705).

| Shareholder Name |  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Naaznin Hasnain Merali |  | 355,219 |  | 355,219 |  |

| Shabbir Roshan Ali Merali |  | 381,625 |  | 381,625 |  |

| Mohamed Hassan Merali |  | 1,861 |  | 1,861 |  |

|  | 738,705 |  | 738,705 |  |