REGISTERED NUMBER: 09735069 (England and Wales)

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

for

Lawnbrook Care Home Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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

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

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

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

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