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Company Registration No. NI055022 (Northern Ireland)
Hamilton Nursing Home Ltd Unaudited accounts for the year ended 30 November 2025
Hamilton Nursing Home Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Hamilton Nursing Home Ltd Company Information for the year ended 30 November 2025
Directors
Heather Hamilton William Hamilton Lucinda Hamilton Patrick Hamilton
Secretary
H Hamilton
Company Number
NI055022 (Northern Ireland)
Registered Office
65 Edenbane Road Outbuildings Garvagh Coleraine County Londonderry BT51 5NA Northern Ireland
Accountants
Stavri C/O 65 Edenbane Road Garvagh Coleraine BT51 5NA
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Hamilton Nursing Home Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
455,544
446,751
Current assets
Inventories
4,111
3,953
Debtors
5
25,336
16,591
Cash at bank and in hand
323,218
158,447
352,665
178,991
Creditors: amounts falling due within one year
6
(169,141)
(106,301)
Net current assets
183,524
72,690
Total assets less current liabilities
639,068
519,441
Creditors: amounts falling due after more than one year
7
(60,803)
(18,217)
Provisions for liabilities
Deferred tax
(59,374)
(41,098)
Net assets
518,891
460,126
Capital and reserves
Called up share capital
8
4
4
Profit and loss account
518,887
460,122
Shareholders' funds
518,891
460,126
For the year ending 30 November 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2026 and were signed on its behalf by
Heather Hamilton Director Company Registration No. NI055022
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Hamilton Nursing Home Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Hamilton Nursing Home Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI055022. The registered office is 65 Edenbane Road, Outbuildings, Garvagh, Coleraine, County Londonderry, BT51 5NA, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2 - 7.5% on cost
Fixtures & fittings
7.5 - 20% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Hamilton Nursing Home Ltd Notes to the Accounts for the year ended 30 November 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
278,046
85,394
757,651
1,121,091
Additions
-
72,550
-
72,550
Disposals
-
(57,900)
-
(57,900)
At 30 November 2025
278,046
100,044
757,651
1,135,741
Depreciation
At 1 December 2024
62,800
60,659
550,881
674,340
Charge for the year
5,561
9,349
45,647
60,557
On disposals
-
(54,700)
-
(54,700)
At 30 November 2025
68,361
15,308
596,528
680,197
Net book value
At 30 November 2025
209,685
84,736
161,123
455,544
At 30 November 2024
215,246
24,735
206,770
446,751
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
8,959
710
Accrued income and prepayments
16,377
15,881
25,336
16,591
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7,007
10,648
Obligations under finance leases and hire purchase contracts
19,009
3,942
Trade creditors
24,854
24,367
Taxes and social security
49,619
20,162
Loans from directors
39,794
33,462
Accruals
28,858
13,720
169,141
106,301
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Hamilton Nursing Home Ltd Notes to the Accounts for the year ended 30 November 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
6,698
Obligations under finance leases and hire purchase contracts
60,803
11,519
60,803
18,217
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4
4
9
Pension commitments
The company operates a defined contribution plan for the benefit of the employees. Contributions are expensed as they become payable and charged to the profit and loss account.
10
Average number of employees
During the year the average number of employees was 68 (2024: 68).
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