Cedars Care Group Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

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Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 04876906

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		438,277		467,593
Investments	5		100		100

			438,377		467,693
CURRENT ASSETS
Debtors	6	3,366,295		3,443,480
Cash at bank and in hand		141,828		155,268

		3,508,123		3,598,748
Creditors: Amounts Falling Due Within One Year	7	(269,819 )		(224,656 )

NET CURRENT ASSETS (LIABILITIES)			3,238,304		3,374,092

TOTAL ASSETS LESS CURRENT LIABILITIES			3,676,681		3,841,785

Creditors: Amounts Falling Due After More Than One Year	8		(4,381,901 )		(4,543,915 )

NET LIABILITIES			(705,220 )		(702,130 )

CAPITAL AND RESERVES
Called up share capital	9		125,000		125,000
Share premium account			23,000		23,000
Other reserves			(842,552 )		(842,552 )
Profit and Loss Account			(10,668 )		(7,578 )

SHAREHOLDERS' FUNDS			(705,220)		(702,130)

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Cedars Care Group Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mr T Yilmaz

Director

The notes on pages 4 to 8 form part of these financial statements.

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Cedars Care Group Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Cedars Care Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04876906 . The registered office is The Coach House, 21a Chambres Road, Southport, Merseyside, PR8 6JG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

The turnover shown in the profit and loss account represents the fair value of the consideration received during the year for services.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is recognised at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% Straight line
Plant & Machinery	20% Straight line
Motor Vehicles	20% Straighht line

The gain or loss on disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charges to profit or loss.

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives.

Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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Cedars Care Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party tothe contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, whenthere is a legally enforceable right to set off the recognised amounts and there is an intention to settle on anet basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured attransaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 theassets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initiallyrecognised at transaction price unless the arrangement constitutes a financing transaction, where the debtinstrument is measured at the present value of the future payments discounted at a market rate of interest.Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2.7. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

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Cedars Care Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.10. Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement

are classified as jointly controlled entities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 9)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2025	426,599	230,258	656,857
Additions	-	1,166	1,166
Disposals	-	(27,016 )	(27,016 )

As at 31 March 2026	426,599	204,408	631,007

Depreciation
As at 1 April 2025	82,060	107,204	189,264
Provided during the period	8,532	21,950	30,482
Disposals	-	(27,016 )	(27,016 )

As at 31 March 2026	90,592	102,138	192,730

Net Book Value
As at 31 March 2026	336,007	102,270	438,277

As at 1 April 2025	344,539	123,054	467,593

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	82,166	93,140

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Cedars Care Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	100

As at 31 March 2026	100

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	100

As at 1 April 2025	100

Details of the company's subsidiaries at 31 March 2026 are as follows:

Name of undertaking Registered Nature of business Class of % Held

office shares held Direct Indirect

Cedar Grange Limited England & Wales Care Services Ordinary 100.00 -

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	564,146	540,654
Other debtors	2,802,149	2,902,826

	3,366,295	3,443,480

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	11,357	10,624
Trade creditors	8,300	13,210
Bank loans and overdrafts	68,424	-
Other creditors	169,915	190,978
Taxation and social security	11,823	9,844

	269,819	224,656

The aggregate amount of creditors due within one year for which security has been given amounted to £79,781 (2025 - £10,624).

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Cedars Care Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	75,020	86,377
Bank loans	4,306,881	4,457,538

	4,381,901	4,543,915

The aggregate amount of creditors due after one year for which security has been given amounted to £4,381,901 (2025 - £4,543,915).

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
125,000 Ordinary Shares of £ 1 each	125,000	125,000

10. Pension Commitments

The company operates a defined contribution pension scheme for the benefit of certain employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

The total pension costs charged to the profit and loss account in the year was £39,661 (2025: £37,528).At the balance sheet date pension contributions of £2,054 (2025: £nil) were outstanding.

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Directors	Mr T Yilmaz
	Ms L Dee

Company Number	04876906

Registered Office	The Coach House
	21a Chambres Road
	Southport
	Merseyside
	PR8 6JG

Accountants	Menzies LLP
	One Express
	1 George Leigh Street
	Manchester
	M4 5DL