COMPANY REGISTRATION NUMBER:
15639959
|
Filleted Financial Statements |
|
Period from 12 April 2024 to 31 August 2025
|
Statement of financial position |
1 |
|
|
|
Notes to the financial statements |
2 |
|
|
|
Statement of Financial Position |
|
31 August 2025
Current assets
|
Creditors: amounts falling due within one year |
6 |
47,806 |
|
-------- |
|
Net current assets |
217 |
|
---- |
|
Total assets less current liabilities |
217 |
|
---- |
|
Net assets |
217 |
|
---- |
|
|
|
Capital and reserves
|
Called up share capital |
6 |
|
Profit and loss account |
211 |
|
---- |
|
Shareholders funds |
217 |
|
---- |
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the
board of directors
and authorised for issue on
29 May 2026
, and are signed on behalf of the board by:
Company registration number:
15639959
|
Notes to the Financial Statements |
|
Period from 12 April 2024 to 31 August 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 109 Barton Road, Dover, Kent, CT16 2LX, United Kingdom.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of 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. The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of LDC Group Ltd. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) No disclosure has been given for the aggregate remuneration of key management personnel. These exemptions have been applied on the basis that LDC Group Ltd includes equivalent disclosures for the entity in its consolidated financial statements prepared in accordance with UK GAAP.
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rental of properties.
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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
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.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
3
.
The only employees of the company are the Directors.
5.
Debtors
|
31 Aug 25 |
|
£ |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
6 |
|
Other debtors |
48,017 |
|
-------- |
|
48,023 |
|
-------- |
|
|
6.
Creditors:
amounts falling due within one year
|
31 Aug 25 |
|
£ |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
40,208 |
|
Corporation tax |
50 |
|
Other creditors |
7,548 |
|
-------- |
|
47,806 |
|
-------- |
|
|
7.
Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:
|
31 Aug 25 |
|
£ |
|
Not later than 1 year |
185,000 |
|
Later than 1 year and not later than 5 years |
740,000 |
|
Later than 5 years |
913,174 |
|
------------ |
|
1,838,174 |
|
------------ |
|
|
8.
Summary audit opinion
The auditor's report dated
29 May 2026
was
unqualified
.
The senior statutory auditor was
Alexander Baker
, for and on behalf of
Burgess Hodgson Audit Limited
.
9.
Controlling party
LDC Group Ltd is the controlling party of
LDC Care Medway Ltd
. The ultimate parent and controlling party, and the parent of both the largest and smallest group for which consolidated accounts are available, is LDC Group Ltd. This company is registered at 109 Barton Road, Dover, Kent, CT16 2LX
. There is no single controlling party of LDC Group Ltd.