REGISTERED NUMBER: 04898714 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

ST. RAPHAELS INTEGRITY CARE HOME LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

5,375

6,324

Investment property

5

2,250,000

2,073,309

2,255,375

2,079,633

CURRENT ASSETS

Debtors

6

227,169

152,450

Cash at bank

73,707

136,610

300,876

289,060

CREDITORS

Amounts falling due within one year

7

39,417

62,094

NET CURRENT ASSETS

261,459

226,966

TOTAL ASSETS LESS CURRENT LIABILITIES

2,516,834

2,306,599

CREDITORS

Amounts falling due after more than one year

8

(483,931

)

(510,925

)

PROVISIONS FOR LIABILITIES

(87,577

)

(29,372

)

NET ASSETS

1,945,326

1,766,302

CAPITAL AND RESERVES

Called up share capital

9

100

100

Non distributable reserves

385,519

266,630

Retained earnings

1,559,707

1,499,572

SHAREHOLDERS' FUNDS

1,945,326

1,766,302

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 May 2026 and were signed by:

P Joannides - Director

1.	STATUTORY INFORMATION

St. Raphaels Integrity Care Home Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04898714

Registered office:

1 Langham Gardens

Winchmore Hill

London

N21 1DP

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 May 2025

and 30 April 2026

21,057

DEPRECIATION

At 1 May 2025

14,733

Charge for year

949

At 30 April 2026

15,682

NET BOOK VALUE

At 30 April 2026

5,375

At 30 April 2025

6,324

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

2,073,309

Revaluations

176,691

At 30 April 2026

2,250,000

NET BOOK VALUE

At 30 April 2026

2,250,000

At 30 April 2025

2,073,309

Fair value at 30 April 2026 is represented by:

£

Valuation in 2026

2,250,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

60

Other debtors

227,169

152,390

227,169

152,450

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

17,073

17,910

Other creditors

22,344

44,184

39,417

62,094

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

483,931

510,925

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summary below:

2026

2025

£

£

Amounts owed by/(to) E Joannidou (Director) < 1 year

(5,812

)

(5,812

)

Amounts owed by/(to) P Joannides (Director) <1 year

(5,952

)

(5,952

)

Amounts owed by/(to) E Joannidou (Director) > 1 year

(242,759

)

(242,759

)

Amounts owed by/(to) P Joannides (Director) >1 year

(241,172

)

(268,166

)

Amounts owed by/(to) Integrity Care Home Limited (Connected Company)

25,551

42,751

Amounts owed by/(to) Eftychia Estates Limited (Connected Company)

200,388

108,409

Connected Company

A company having the same or predominantly the same shareholders and or Board of Directors but which neither is a parent, subsidiary, fellow subsidiary nor associated company.