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COMPANY REGISTRATION NUMBER: 12611115

Opus Care Holdings Limited

Financial Statements

30 September 2025

Opus Care Holdings Limited

Financial Statements

Year ended 30 September 2025

Contents | Page

Strategic report | 1

Director's report | 3

Independent auditor's report to the members | 5

Consolidated statement of income and retained earnings | 9

Company statement of income and retained earnings | 10

Consolidated statement of financial position | 11

Company statement of financial position | 12

Consolidated statement of cash flows | 13

Notes to the financial statements | 14

Opus Care Holdings Limited

Strategic Report

Year ended 30 September 2025
Business Review Opus Care Limited is a leading care home business in the UK, dedicated to providing high-quality residential care services for elderly individuals. Our care homes offer a comfortable and safe environment, personalised care plans, and a range of amenities to ensure the well-being and happiness of our residents. With all four floors now fully open at our newest state of the art 110 bed care home, occupancy rates have again increased since the prior year which is directly reflected in the increase in turnover for the year. Our existing home remains profitable with strong occupancy rates. The specialised dementia care wing has diversified the offering we can make in supporting our residents. We are committed to providing a high level of care to our residents and the most recent Care Quality Commission reports confirm that we are meeting our responsibilities and obligations to residents. Following a review of the Group's available opportunities and related risks, some of the Group's assets were restructured around the group. These are presented in Opus Care Investments Limited and Opus Care Developments Limited. Key Performance Indicators Turnover for the year £13,818,518 (2024: £11,872,620). Profit/(loss) before tax for the year £2,997,687 (2024: £2,352,667). Future Plans Our mission is to enhance the quality of life for our residents by providing exceptional care, promoting independence, and fostering a warm and inclusive community within our care homes. We aim to be recognised as the care home of choice in the local area and beyond, setting the benchmark for excellence in elderly care and becoming a trusted partner for families seeking compassionate and professional support. Work continues to attract new residents to reach capacity at our new care home. The company has the full support of our director and bankers. We continuously improve the quality of care by investing in training and development programs for staff. Financial Risk Management Objectives and Policies Risks associated with regulatory compliance, reputation, and operational challenges are regularly assessed and managed. We maintain robust governance and compliance frameworks to ensure adherence to industry standards. We continuously monitor and respond to changes in legislation and government regulations. The Group has considered the risks of credit, interest, cashflow and pricing and their potential impact on the business. The director of the Group believes that the appropriate controls and procedures are in place to manage these risks so they do not have a significant impact on the business.
This report was approved by the board of directors on 22 May 2026 and signed on behalf of the board by:

Dr D S Kinnersley |
Director |

Registered office:
Brabourne Care Centre
209 Hythe Road
Ashford
Kent
United Kingdom
TN24 8PL

Opus Care Holdings Limited

Director's Report

Year ended 30 September 2025
The director presents his report and the financial statements of the group for the year ended 30 September 2025 .
Director
The director who served the company during the year was as follows:

Dr D S Kinnersley |

Dividends
The director does not recommend the payment of a dividend.
Employment of disabled persons
It is the policy of the group that applications for employment by disabled persons are always fully considered, bearing in mind the respective aptitudes and abilities of the applicant concerned. In the event of employees becoming disables, all reasonable effort is made to ensure that their employment within the company continues. It is the policy of the company that the training, career development and promotion of a disabled person should, as far as possible, be identical to that of an able bodied person. It is the policy of the company that applications for employment by disabled persons are always fully considered, bearing in mind the respective aptitudes of the applicant concerned. In the event of employees becoming disabled, all reasonable effort is made to ensure that their employment within the company continues. It is the policy of the company that the training, career development and promotion of a disabled person should, as far as possible, be identical to that of an able bodied person.
Employee involvement
During the year, the policy of providing employees with information about the group has been continued through internal media methods in which employees have also been encouraged to present their suggestions and views on the company's performance. Regular meetings are held between local management and employees to allow a free flow of information and ideas. During the year, the policy of providing employees with information about the company has been continued through internal media methods in which employees have also been encouraged to present their suggestions and views on the company's performance. Regular meetings are held between local management and employees to allow a free flow of information and ideas.
Director's responsibilities statement
The director is responsible for preparing the strategic report, director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the group and the company and the profit or loss of the group for that period. In preparing these financial statements, the director is required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor
Each of the persons who is a director at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the group and the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the group and the company's auditor is aware of that information.
This report was approved by the board of directors on 22 May 2026 and signed on behalf of the board by:

Dr D S Kinnersley |
Director |

Registered office:
Brabourne Care Centre
209 Hythe Road
Ashford
Kent
United Kingdom
TN24 8PL

Opus Care Holdings Limited

Independent Auditor's Report to the Members of Opus Care Holdings Limited

Year ended 30 September 2025
Opinion
We have audited the financial statements of Opus Care Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2025 which comprise the consolidated statement of income and retained earnings, company statement of income and retained earnings, consolidated statement of financial position, company statement of financial position, consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the group's and of the parent company's affairs as at 30 September 2025 and of the group's profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's or the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The director is responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the strategic report and the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the strategic report and the director's report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the director's report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or - the parent company financial statements are not in agreement with the accounting records and returns; or - certain disclosures of director's remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.
Responsibilities of the director
As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we have considered; the nature of the industry, control environment and business performance with particular reference to the Company's remuneration policies, key drivers for directors' remuneration, bonus levels and performance targets. Throughout the audit testing we are considering the incentives that may exist within the organisation for fraud. Key areas include timing of recognising income around the year end, posting of unusual journals and manipulating the Company's performance measures to meet targets. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We ensure we have an understanding of the relevant laws and regulations and remain alert to possible non-compliance throughout the audit. Despite proper planning and audit work in accordance with auditing standards there are inherent limitations and unavoidable risk that we may not detect some irregularities and material misstatements in the financial statements. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the group's internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the director. - Conclude on the appropriateness of the director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group's or the parent company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or the parent company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. - Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report
This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stuart Harris ACA
(Senior Statutory Auditor)

For and on behalf of
Burgess Hodgson Audit Limited
Chartered accountants & statutory auditor
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN

25 May 2026

Opus Care Holdings Limited

Consolidated Statement of Income and Retained Earnings

Year ended 30 September 2025

| 2025 | 2024
Note | £ | £
Turnover | 4 | 13,818,518 | 11,872,620

Cost of sales | 8,551,407 | 7,091,112
| ------------- | -------------
Gross profit | 5,267,111 | 4,781,508

Administrative expenses | 1,947,025 | 2,036,532
Other operating income | 5 | 50,839 | 36,512
|  | ------------ | ------------
Operating profit | 6 | 3,370,925 | 2,781,488

Other interest receivable and similar income | 9 | 12,061 | 13,643
Interest payable and similar expenses | 10 | 385,299 | 442,464
| ------------ | ------------
Profit before taxation | 2,997,687 | 2,352,667

Tax on profit | 11 | 812,909 | 656,108
| ------------ | ------------
Profit for the financial year and total comprehensive income | 2,184,778 | 1,696,559
| ------------ | ------------

Retained earnings at the start of the year | 7,417,791 | 5,721,232
| ------------ | ------------
Retained earnings at the end of the year | 9,602,569 | 7,417,791
| ------------ | ------------

All the activities of the group are from continuing operations.

Opus Care Holdings Limited

Company Statement of Income and Retained Earnings

Year ended 30 September 2025

| 2025 | 2024
Note | £ | £
Retained losses at the start of the year | ( 2,020) | ( 2,020)
| ------- | -------
Retained losses at the end of the year | ( 2,020) | ( 2,020)
| ------- | -------

Opus Care Holdings Limited

Consolidated Statement of Financial Position

30 September 2025

|  | 2025 | 2024
Note |  | £ | £

Fixed assets

Tangible assets | 12 |  | 13,019,186 | 13,350,160

Current assets

Stocks | 14 | 5,135,279 |  | 3,930,338
Debtors | 15 | 824,525 |  | 1,364,355
Cash at bank and in hand | 1,291,189 |  | 1,084,489
| ------------ |  | ------------
| 7,250,993 |  | 6,379,182

Creditors: amounts falling due within one year | 16 | 4,967,473 |  | 4,143,840
| ------------ |  | ------------
Net current assets |  | 2,283,520 | 2,235,342
|  | ------------- | -------------
Total assets less current liabilities |  | 15,302,706 | 15,585,502

Creditors: amounts falling due after more than one year | 17 |  | 4,966,198 | 7,425,276

Provisions

Taxation including deferred tax | 18 |  | 500,491 | 508,987
|  | ------------- | -------------
Net assets |  | 9,836,017 | 7,651,239
|  | ------------- | -------------

Capital and reserves

Called up share capital | 21 |  | 20 | 20
Revaluation reserve | 22 |  | 233,428 | 233,428
Profit and loss account | 22 |  | 9,602,569 | 7,417,791
|  | ------------ | ------------
Shareholders funds |  | 9,836,017 | 7,651,239
|  | ------------ | ------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.
These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

Dr D S Kinnersley |
Director |

Company registration number: 12611115

Opus Care Holdings Limited

Company Statement of Financial Position

30 September 2025

|  | 2025 | 2024
Note |  | £ | £

Fixed assets

Investments | 13 |  | 30 | 30

Creditors: amounts falling due within one year | 16 | 2,030 |  | 2,030
| ------- |  | -------
Net current liabilities |  | 2,030 | 2,030
|  | ------- | -------
Total assets less current liabilities |  | ( 2,000) | ( 2,000)
|  | ------- | -------

Capital and reserves

Called up share capital | 21 |  | 20 | 20
Profit and loss account | 22 |  | ( 2,020) | ( 2,020)
|  | ------- | -------
Shareholders deficit |  | ( 2,000) | ( 2,000)
|  | ------- | -------

The profit for the financial year of the parent company was £Nil (2024: £Nil).
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.
These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

Dr D S Kinnersley |
Director |

Company registration number: 12611115

Opus Care Holdings Limited

Consolidated Statement of Cash Flows

Year ended 30 September 2025

| 2025 | 2024
| £ | £

Cash flows from operating activities

Profit for the financial year | 2,184,778 | 1,696,559

Adjustments for: |  |
Depreciation of tangible assets | 341,031 | 345,064
Other interest receivable and similar income | ( 12,061) | ( 13,643)
Interest payable and similar expenses | 385,299 | 442,464
Tax on profit | 812,909 | 656,108
Accrued income | ( 4,260) | ( 28,147)

Changes in: |  |
Stocks | ( 1,204,941) | ( 1,060,501)
Trade and other debtors | 554,766 | ( 950,117)
Trade and other creditors | 393,701 | 568,330
| ------------ | ------------
Cash generated from operations | 3,451,222 | 1,656,117

Interest paid | ( 385,299) | ( 442,464)
Interest received | 12,061 | 13,643
Tax paid | ( 654,253) | ( 320,363)
| ------------ | ------------
Net cash from operating activities | 2,423,731 | 906,933
| ------------ | ------------

Cash flows from investing activities

Purchase of tangible assets | ( 10,057) | ( 66,489)
| ------------ | ------------
Net cash used in investing activities | ( 10,057) | ( 66,489)
| ------------ | ------------

Cash flows from financing activities

Proceeds from borrowings | ( 2,206,974) | ( 647,100)
| ------------ | ------------
Net cash used in financing activities | ( 2,206,974) | ( 647,100)
| ------------ | ------------

Net increase in cash and cash equivalents | 206,700 | 193,344
Cash and cash equivalents at beginning of year | 1,084,489 | 891,145
| ------------ | ------------
Cash and cash equivalents at end of year | 1,291,189 | 1,084,489
| ------------ | ------------

Opus Care Holdings Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Brabourne Care Centre, 209 Hythe Road, Ashford, Kent, TN24 8PL, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The parent company satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following reduced disclosures available under FRS 102:
(a) Disclosures in respect of each class of share capital have not been presented.
(b) No cash flow statement has been presented for the company.
(c) Disclosures in respect of financial instruments have not been presented.
(d) No disclosure has been given for the aggregate remuneration of key management personnel.
Consolidation
The consolidated financial statements present the results of Opus Care Holdings Limited and its subsidiaries ("the Group") as if they formed a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full. The consolidated financial statements incorporate the results of business combinations using the purchase method. In the balance sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases. Merger accounting has been adopted for the consolidated financial information. As a result the comparative information has been presented as if the companies were always part of the same group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Bad debt The level for doubtful debt has remained the same as last year in respect of a single customer of whom the company has an ongoing legal dispute. Due to the ongoing and complex nature of the case, it is not possible to ascertain if the full amounts are recoverable and hence management have determined a provision in respect of this case. Valuation of investment properties Investment properties are held at fair value under FRS102. The investments are measured at fair value and based on active market prices, adjusted if necessary for any difference in nature, location, or condition of the specific asset. Current economic developments and uncertainties influence the valuation of the properties. The methods and significant assumptions applied in determining the fair value are mainly due to (i) active market prices, (ii) the influence rent-free periods and vacancy rates, (iii) the discount rates, and (iv) assumed trends in rents. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: Tangible fixed assets Tangible fixed assets are depreciated over their useful economic life taking into account residual values, where appropriate. The actual lives of the assets and residuals are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.
Revenue recognition
Revenue represents fees charged to and in respect of, residents of the company's nursing homes for the year. Activity is accounted for in the year that it takes place, not simply when cash payments are made or received.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured 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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 2% straight line
| Fixtures and fittings | - | 10% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 15% reducing balance

Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates are accounted for using the equity method of accounting, whereby the investment is initially recognised at the transaction price and subsequently adjusted to reflect the group's share of the profit or loss, other comprehensive income and equity of the associate.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Turnover
Turnover arises from:

| 2025 | 2024
| £ | £
Provision of nursing home services | 13,818,518 | 11,872,620
| ------------- | -------------

The whole of the turnover is attributable to the principal activity of the group wholly undertaken in the United Kingdom.
5. Other operating income

| 2025 | 2024
| £ | £
Rental income | 50,225 | 36,512
Other operating income | 614 | –
| -------- | --------
| 50,839 | 36,512
| -------- | --------

6. Operating profit
Operating profit or loss is stated after charging:

| 2025 | 2024
| £ | £
Depreciation of tangible assets | 341,031 | 345,064
Impairment of trade debtors | 8,395 | 79,435
| --------- | ---------

7. Auditor's remuneration

| 2025 | 2024
| £ | £
Fees payable for the audit of the financial statements | 20,000 | 17,500
| -------- | --------

Fees payable to the company's auditor and its associates for other services:

Taxation advisory services | 900 | 850
Other non-audit services | 6,500 | 6,000
| -------- | --------
| 7,400 | 6,850
| -------- | --------

During the year, the company's auditor changed from Burgess Hodgson LLP to Burgess Hodgson Audit Limited following a change in legal structure of the audit firm. The responsible individual remains the same.
8. Staff costs
The average number of persons employed by the group during the year, including the director, amounted to:

| 2025 | 2024
| No. | No.
Administrative staff | 16 | 11
Management staff | 1 | 1
Nursing Home Staff | 262 | 236
| ---- | ----
| 279 | 248
| ---- | ----

The aggregate payroll costs incurred during the year, relating to the above, were:

| 2025 | 2024
| £ | £
Wages and salaries | 7,387,414 | 6,203,696
Social security costs | 784,075 | 571,386
Other pension costs | 96,674 | 112,042
| ------------ | ------------
| 8,268,163 | 6,887,124
| ------------ | ------------

9. Other interest receivable and similar income

| 2025 | 2024
| £ | £
Interest on cash and cash equivalents | 12,061 | 13,643
| -------- | --------

10. Interest payable and similar expenses

| 2025 | 2024
| £ | £
Interest on banks loans and overdrafts | 365,084 | 442,464
Other interest payable and similar charges | 20,215 | –
| --------- | ---------
| 385,299 | 442,464
| --------- | ---------

11. Tax on profit
Major components of tax expense

| 2025 | 2024
| £ | £

Current tax:

UK current tax income | 821,405 | 649,125

Deferred tax:

Origination and reversal of timing differences | ( 8,496) | 6,983
| --------- | ---------
Tax on profit | 812,909 | 656,108
| --------- | ---------

Reconciliation of tax expense
The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

| 2025 | 2024
| £ | £
Profit on ordinary activities before taxation | 2,997,687 | 2,352,667
| ------------ | ------------
Profit on ordinary activities by rate of tax | 749,422 | 588,167
Effect of capital allowances and depreciation | 70,384 | 66,412
Effect of different UK tax rates on some earnings | (968) | –
Utilisation of tax losses | – | ( 528)
Deferred tax adjustment | – | 6,983
Other tax adjustment to increase/(decrease) tax liability 2 - desc in a/cs | ( 8,496) | –
Sundry tax items | 2,567 | (4,926)
| ------------ | ------------
Tax on profit | 812,909 | 656,108
| ------------ | ------------

12. Tangible assets

Group | Freehold property | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 October 2024 | 15,524,109 | 999,786 | 11,055 | 123,729 | 16,658,679
Additions | – | 8,372 | – | 1,685 | 10,057
| ------------- | ------------ | -------- | --------- | -------------
At 30 September 2025 | 15,524,109 | 1,008,158 | 11,055 | 125,414 | 16,668,736
| ------------- | ------------ | -------- | --------- | -------------
Depreciation |  |  |  |  |
At 1 October 2024 | 2,619,267 | 602,662 | 10,498 | 76,092 | 3,308,519
Charge for the year | 293,581 | 40,051 | 139 | 7,260 | 341,031
| ------------- | ------------ | -------- | --------- | -------------
At 30 September 2025 | 2,912,848 | 642,713 | 10,637 | 83,352 | 3,649,550
| ------------- | ------------ | -------- | --------- | -------------
Carrying amount |  |  |  |  |
At 30 September 2025 | 12,611,261 | 365,445 | 418 | 42,062 | 13,019,186
| ------------- | ------------ | -------- | --------- | -------------
At 30 September 2024 | 12,904,842 | 397,124 | 557 | 47,637 | 13,350,160
| ------------- | ------------ | -------- | --------- | -------------

The company has no tangible assets.
13. Investments
The group has no investments.

Company | Shares in group undertakings
| £
Cost |
At 1 October 2024 and 30 September 2025 | 30
| ----
Impairment |
At 1 October 2024 and 30 September 2025 | –
| ----

Carrying amount |
At 1 October 2024 and 30 September 2025 | 30
| ----
At 30 September 2024 | 30
| ----

Subsidiaries, associates and other investments
Details of the investments in which the parent company has an interest of 20% or more are as follows:

| Class of share | Percentage of shares held
Subsidiary undertakings |  |
Opus Care Limited | Ordinary | 100
Opus Care Developments Limited | Ordinary | 100
Opus Care Investments Limited | Ordinary | 100

14. Stocks

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Raw materials and consumables | 5,135,279 | 3,930,338 | – | –
| ------------ | ------------ | ---- | ----

15. Debtors

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Trade debtors | 615,004 | 862,285 | – | –
Prepayments and accrued income | 209,521 | 502,070 | – | –
| --------- | ------------ | ---- | ----
| 824,525 | 1,364,355 | – | –
| --------- | ------------ | ---- | ----

16. Creditors: amounts falling due within one year

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Bank loans and overdrafts | 531,282 | 273,978 | – | –
Trade creditors | 284,406 | 108,656 | – | –
Amounts owed to group undertakings | – | – | 2,020 | 2,020
Accruals and deferred income | 626,102 | 597,148 | – | –
Corporation tax | 706,614 | 539,462 | – | –
Social security and other taxes | 790,455 | 651,419 | – | –
Director loan accounts | 1,597,165 | 1,602,365 | – | –
Other creditors | 431,449 | 370,812 | 10 | 10
| ------------ | ------------ | ------- | -------
| 4,967,473 | 4,143,840 | 2,030 | 2,030
| ------------ | ------------ | ------- | -------

The bank loans are secured on the value of land and buildings and fixtures and fittings owned by its undertakings by way of fixed and floating charge held by HSBC Bank PLC.
17. Creditors: amounts falling due after more than one year

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Bank loans and overdrafts | 4,966,198 | 7,425,276 | – | –
| ------------ | ------------ | ---- | ----

The bank loans are secured on the value of land and buildings and fixtures and fittings owned by its undertakings by way of fixed and floating charge held by HSBC Bank PLC and United Trust Bank Limited.
18. Provisions

Group | Deferred tax (note 19)
| £
At 1 October 2024 | 508,987
Additions | ( 8,496)
| ---------
At 30 September 2025 | 500,491
| ---------

The company does not have any provisions.
19. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Included in provisions (note 18) | 500,491 | 508,987 | – | –
| --------- | --------- | ---- | ----

The deferred tax account consists of the tax effect of timing differences in respect of:

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Accelerated capital allowances | 457,834 | 466,330 | – | –
Revaluation of tangible assets | 42,657 | 42,657 | 42,657 | –
| --------- | --------- | -------- | ----
| 500,491 | 508,987 | 42,657 | –
| --------- | --------- | -------- | ----

20. Employee benefits
Defined contribution plans
The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 96,674 (2024: £ 112,042 ).
21. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 20 | 20 | 20 | 20
| ---- | ---- | ---- | ----

22. Reserves
Other reserve - This is a revaluation reserve which records the value of investment property revaluations and fair value movements on assets recognised in other comprehensive income. This reserve is non-distributable. Profit and loss account - This reserve records retained earnings and accumulated losses.
23. Analysis of changes in net debt

| At 1 Oct 2024 | Cash flows | At 30 Sep 2025
| £ | £ | £
Cash at bank and in hand | 1,084,489 | 206,700 | 1,291,189
Debt due within one year | (1,876,343) | (252,104) | (2,128,447)
Debt due after one year | (7,425,276) | 2,459,078 | (4,966,198)
| ------------ | ------------ | ------------
| ( 8,217,130) | 2,413,674 | ( 5,803,456)
| ------------ | ------------ | ------------

Opus Care Holdings Limited

Notes to the Financial Statements (continued)

Year ended 30 September 2025
24. Related party transactions
Group
At the year end, the group owed the Director £1,597,165 (2024: £1,602,365).