Vitality Care Homes (Brookside) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05099104 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Vitality Care Homes (Brookside) Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr Mandip Singh Khaira

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

United Kingdom

CV6 4AD

REGISTERED NUMBER:

05099104 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

-

505

Property, plant and equipment

5

327,387

332,827

327,387

333,332

CURRENT ASSETS

Debtors

6

916,742

559,282

Cash at bank

141,630

401,905

1,058,372

961,187

CREDITORS

Amounts falling due within one year

7

349,408

410,473

NET CURRENT ASSETS

708,964

550,714

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,036,351

884,046

CREDITORS

Amounts falling due after more than one
year

8

(120,059

)

(119,695

)

PROVISIONS FOR LIABILITIES

(47,872

)

(47,872

)

NET ASSETS

868,420

716,479

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

868,418

716,477

SHAREHOLDERS' FUNDS

868,420

716,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 16 June 2026 and were signed by:

Mr Mandip Singh Khaira - Director

1.	STATUTORY INFORMATION

Vitality Care Homes (Brookside) 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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.

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 40 (2025 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

101,000

AMORTISATION

At 1 April 2025

100,495

Charge for year

505

At 31 March 2026

101,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

505

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

3,192

528,421

531,613

Additions

-

69,966

At 31 March 2026

3,192

598,387

601,579

DEPRECIATION

At 1 April 2025

2,414

196,372

198,786

Charge for year

194

75,212

75,406

At 31 March 2026

2,608

271,584

274,192

NET BOOK VALUE

At 31 March 2026

584

326,803

327,387

At 31 March 2025

778

332,049

332,827

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

232,571

236,004

Other debtors

684,171

323,278

916,742

559,282

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

80,948

146,079

Taxation and social security

135,632

115,065

Other creditors

132,828

149,329

349,408

410,473

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.3.26

31.3.25

£

Other creditors

120,059

119,695

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

2

Ordinary

1

2

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................