REGISTERED NUMBER: 09149260 (England and Wales)

Financial Statements for the Year Ended 31st March 2025

for

Cherry Orchards Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S Grant

S Weeks

REGISTERED OFFICE:

C/O Ocg Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Billingham

Co. Durham

TS23 4EA

REGISTERED NUMBER:

09149260 (England and Wales)

ACCOUNTANTS:

OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Coxwold Way

Billingham

Co. Durham

TS23 4EA

FIXED ASSETS

Tangible assets

4

81,998

105,354

CURRENT ASSETS

Debtors

5

2,409,441

2,389,220

Cash at bank

20,948

114,834

2,430,389

2,504,054

CREDITORS

Amounts falling due within one year

6

(417,601

)

(420,394

)

NET CURRENT ASSETS

2,012,788

2,083,660

TOTAL ASSETS LESS CURRENT LIABILITIES

2,094,786

2,189,014

CREDITORS

Amounts falling due after more than one year

7

(2,444

)

(12,500

)

NET ASSETS

2,092,342

2,176,514

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,092,242

2,176,414

SHAREHOLDERS' FUNDS

2,092,342

2,176,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th June 2026 and were signed on its behalf by:

S Weeks - Director

1.	STATUTORY INFORMATION

Cherry Orchards Care Ltd 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.

TURNOVER

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

TANGIBLE FIXED ASSETS

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

TAXATION

Taxation for the year 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

35,434

294,014

35,950

16,236

381,634

Additions

-

3,979

-

-

3,979

At 31st March 2025

35,434

297,993

35,950

16,236

385,613

DEPRECIATION

At 1st April 2024

26,122

207,979

30,872

11,307

276,280

Charge for year

2,328

22,504

1,270

1,233

27,335

At 31st March 2025

28,450

230,483

32,142

12,540

303,615

NET BOOK VALUE

At 31st March 2025

6,984

67,510

3,808

3,696

81,998

At 31st March 2024

9,312

86,035

5,078

4,929

105,354

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,409,441

2,389,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

1,474

19,333

Tax

123,153

135,831

Social security and other taxes

36,816

65,804

Other creditors

239,422

181,515

Directors' current accounts

736

736

Accruals and deferred income

6,000

7,175

417,601

420,394

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bounceback loan 2-5 years

2,444

12,500

8.	RELATED PARTY DISCLOSURES

At the year end, Cherry Orchards Care Limited was owed £2,117,324 (2024: £1,986,748) by Phillips Family Partnership LLP, an entity over which the director has control. This balance is included within other debtors (note 6). A loan agreement is in place and the amounts are repayable on demand.

At the year end, Cherry Orchards Care Limited was owed £300,357 (2024: £291,177) by Top Drawer Properties Limited, an entity over which the director has control. This balance is included within other debtors (note 6).

At the year end, Cherry Orchards Care Limited was owed £2,000 (2024: £2,000) to GVP Management Limited, an entity over which the director has control. This balance is included within other debtors(note 6).

At the year end, Cherry Orchards Care Limited owed £235,478 (2024: £177,978) to Acorn Care Providers Limited, an entity over which the director has control. This balance is included within other creditors (note 7).