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Country Retirement & Nursing Homes (Investments) Ltd
Annual Report and Financial Statements
Year Ended 30 September 2025

Registration number: 06527956

Country Retirement & Nursing Homes (Investments) Ltd

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 6

Country Retirement & Nursing Homes (Investments) Ltd

Balance Sheet

30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors (including £1,179 due after more than one year (2024 - £1,161)) | 4 | 1,179 | 1,161
Cash at bank and in hand |  | 1 | 1
|  | 1,180 | 1,162
Creditors: Amounts falling due within one year | 5 | (2,116) | -
Total assets less current liabilities |  | (936) | 1,162
Creditors: Amounts falling due after more than one year | 5 | - | (35)
Net (liabilities)/assets |  | (936) | 1,127
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Profit and loss account |  | (937) | 1,126
Shareholders' (deficit)/funds |  | (936) | 1,127

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 23 May 2026 and signed on its behalf by:

......................................... Mr V Thayanandarajah Company secretary and director

Company Registration Number: 06527956

Country Retirement & Nursing Homes (Investments) Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Kingsley House
Clapham Road South
Lowestoft
Suffolk
NR32 1QS

The business address is the same as the registered office address.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

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 Section 1A, and the Companies Act 2006. There are no material departures from FRS102.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Further information about the trading situation of the company can be found in the group accounts.

Going concern

At the year end date, the company had net current liabilities of £936 (2024: net current assets of £1,162) and net liabilities of £936 (2024: net assets of £1,127),
The directors believe, with the support of the parent company and the directors, the company has sufficient working capital to continue to trade for the foreseeable future.
Therefore the directors continue to adopt a going concern basis in preparing the financial statements. The financial statements do not include any adjustments that would result from any change in the company's circumstances such that the going concern basis would no longer be appropriate.

Country Retirement & Nursing Homes (Investments) Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

Key accounting judgements and 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 that have a significant effect on the amounts recognised in the financial statements are described below:
Group recharges
Cost re-allocations are required in order to fairly reflect the cost of management services borne by group companies and entities under common control. These are based on judgemental estimates of the proportion of management time spent in areas of the business which are different from where the payroll cost is originally processed, and where joint contracts of employment are in place.
Intercompany loan interest
The business trades as part of a group. In addition to recharges of central costs and other trading settlements, management charges are raised to reflect the cost of funding arranged at a group level. Significant balances with group and other connected parties arise, these balances are due after more than one year. The lending company charges interest on these loans using a market rate for an equivalent third party loan.
The carrying value of amounts owed from group companies and entities under common control can be found in note 4 and 5.
Management are required to make estimates as to the outflow of economic benefits which will be required to settle an obligation in making provisions.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Country Retirement & Nursing Homes (Investments) Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Loans with group companies and entities under common control; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Except for loans with group companies and entities under common control, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Loans with group companies and entities under common control are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Debtors

| 2025 £ | 2024 £
Amounts owed by group undertakings | 1,179 | 1,161
Less amounts due after one year | (1,179) | (1,161)
| - | -

Details of non-current trade and other debtors

£1,179 (2024 - £1,161) of amounts owed by group undertakings is classified as non current.

Country Retirement & Nursing Homes (Investments) Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

5 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 2,116 | -

| 2025 £ | 2024 £
Due after one year |  |
Amounts owed to group undertakings | - | 35

6 | Share capital

Allotted, called up and fully paid shares

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

7 | Financial commitments, guarantees and contingencies

The company is party to a cross guarantee with related parties in favour of Santander.
The bank borrowing of the companies are secured over the freehold properties owned by each company respectively and at the balance sheet date amounted to:
Parent company and fellow subsidiaries £32,550,000 (2024 - £28,800,000)

8 | Related party transactions

The company has taken advantage of the exemption provided by FRS102 to not disclose transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

9 | Audit report

The Independent Auditors' Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report was James Barrett, who signed for and on behalf of PKF Francis Clark on 2 June 2026.

Country Retirement & Nursing Homes (Investments) Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

10 | Parent and ultimate parent undertaking

The company's immediate parent is Regal Healthcare (Holdings) Limited, incorporated in England and Wales.
The ultimate controlling party is Thayan Family Office Limited.

Relationship between entity and parents

The parent of the smallest group in which these financial statements are consolidated is Regal Healthcare (Holdings) Limited, incorporated in England and Wales.

The address of Regal Healthcare (Holdings) Limited is:
Kingsley House
Clapham Road South
Lowestoft
Suffolk
NR32 1QS