IRIS Accounts Production v26.1.10.61 07690788 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07690788 2024-09-30 07690788 2025-09-30 07690788 2024-10-01 2025-09-30 07690788 2023-09-30 07690788 2023-10-01 2024-09-30 07690788 2024-09-30 07690788 ns15:EnglandWales 2024-10-01 2025-09-30 07690788 ns14:PoundSterling 2024-10-01 2025-09-30 07690788 ns10:Director1 2024-10-01 2025-09-30 07690788 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07690788 ns10:SmallEntities 2024-10-01 2025-09-30 07690788 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07690788 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 07690788 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07690788 ns10:FullAccounts 2024-10-01 2025-09-30 07690788 1 2024-10-01 2025-09-30 07690788 ns10:Director2 2024-10-01 2025-09-30 07690788 ns10:RegisteredOffice 2024-10-01 2025-09-30 07690788 ns5:CurrentFinancialInstruments 2025-09-30 07690788 ns5:CurrentFinancialInstruments 2024-09-30 07690788 ns5:Non-currentFinancialInstruments 2025-09-30 07690788 ns5:Non-currentFinancialInstruments 2024-09-30 07690788 ns5:ShareCapital 2025-09-30 07690788 ns5:ShareCapital 2024-09-30 07690788 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 07690788 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 07690788 ns5:NetGoodwill 2024-10-01 2025-09-30 07690788 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 07690788 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-10-01 2025-09-30 07690788 ns5:FurnitureFittings 2024-10-01 2025-09-30 07690788 ns5:ComputerEquipment 2024-10-01 2025-09-30 07690788 ns5:NetGoodwill 2024-09-30 07690788 ns5:NetGoodwill 2025-09-30 07690788 ns5:NetGoodwill 2024-09-30 07690788 ns5:LandBuildings 2024-09-30 07690788 ns5:PlantMachinery 2024-09-30 07690788 ns5:LandBuildings 2024-10-01 2025-09-30 07690788 ns5:PlantMachinery 2024-10-01 2025-09-30 07690788 ns5:LandBuildings 2025-09-30 07690788 ns5:PlantMachinery 2025-09-30 07690788 ns5:LandBuildings 2024-09-30 07690788 ns5:PlantMachinery 2024-09-30 07690788 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 07690788 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 07690788 ns5:WithinOneYear 2025-09-30 07690788 ns5:WithinOneYear 2024-09-30 07690788 ns5:BetweenOneFiveYears 2025-09-30 07690788 ns5:BetweenOneFiveYears 2024-09-30 07690788 ns5:AllPeriods 2025-09-30 07690788 ns5:AllPeriods 2024-09-30 07690788 ns5:Secured 2025-09-30 07690788 ns5:Secured 2024-09-30

REGISTERED NUMBER: 07690788 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| FOR |

| PRIMERA ASSISTED LIVING LIMITED |

PRIMERA ASSISTED LIVING LIMITED (REGISTERED NUMBER: 07690788) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| PRIMERA ASSISTED LIVING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | A V Rombo

| A J Short

| REGISTERED OFFICE: | Ground Floor Rear Office

| Enterprise House

| 656 Chester Road

| Birmingham

| West Midlands

| B23 5TE

| REGISTERED NUMBER: | 07690788 (England and Wales)

| ACCOUNTANTS: | French Ludlam & Co Limited

| Mountfield House

| 661 High Street

| Kingswinford

| West Midlands

| DY6 8AL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PRIMERA ASSISTED LIVING LIMITED

The following reproduces the text of the report prepared for the directors 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 Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Primera Assisted Living Limited for the year ended 30th September 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Primera Assisted Living Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Primera Assisted Living Limited and state those matters that we have agreed to state to the Board of Directors of Primera Assisted Living Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Primera Assisted Living Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Primera Assisted Living Limited. You consider that Primera Assisted Living Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Primera Assisted Living Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

22nd June 2026

PRIMERA ASSISTED LIVING LIMITED (REGISTERED NUMBER: 07690788) |

STATEMENT OF FINANCIAL POSITION

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 5,011 |  | 7,633 |  |

5,011 |  | 7,633 |  |

CURRENT ASSETS

Debtors | 6 | 883,484 |  | 993,872 |  |

Cash in hand | 178 |  | 348 |  |

883,662 |  | 994,220 |  |

CREDITORS

Amounts falling due within one year | 7 | 709,292 |  | 513,476 |  |

NET CURRENT ASSETS | 174,370 |  | 480,744 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 179,381 |  | 488,377 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 6,947 |  |

NET ASSETS | 179,381 |  | 481,430 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 179,281 |  | 481,330 |  |

SHAREHOLDERS' FUNDS | 179,381 |  | 481,430 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

PRIMERA ASSISTED LIVING LIMITED (REGISTERED NUMBER: 07690788) |

STATEMENT OF FINANCIAL POSITION - continued

30TH SEPTEMBER 2025

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 Board of Directors and authorised for issue on 22nd June 2026 and were signed on its behalf by:

A J Short - Director

PRIMERA ASSISTED LIVING LIMITED (REGISTERED NUMBER: 07690788) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Primera Assisted Living Limited 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.

| Preparation of consolidated financial statements

| The parent of the group is exempt under S399(2A) of the Companies Act 2006 from preparing consolidated financial statements as the group is small.

| Turnover

| Turnover represents net invoiced sales of goods/services.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten 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.

| Short leasehold | - | over the period of the lease

| Fixtures and fittings | - | at varying rates on cost

| Computer equipment | - | at varying rates on cost

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

PRIMERA ASSISTED LIVING LIMITED (REGISTERED NUMBER: 07690788) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Bounce back loan scheme

| Loans received under the Covid Bounce Back Loan Scheme (CIBLS) are recorded at the transaction price ie the cash received, unless there is a material difference between the actual rate of interest on the loan and a market rate for a similar debt. Under the scheme, the loan carries a government-backed guarantee and the government makes a business interruption payment (BIP), ie the government pays any fees and interest payments for the first twelve months. Accordingly the BIP is grossed up and shown as government grants received and the fees and interest payments included in the profit and loss account in the period they relate to.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 176 (2024 - 172 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st October 2024

| and 30th September 2025 | 188,265 |  |

| AMORTISATION

| At 1st October 2024

| and 30th September 2025 | 188,265 |  |

| NET BOOK VALUE

| At 30th September 2025 | - |  |

| At 30th September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st October 2024 | 7,982 |  | 71,744 |  | 79,726 |  |

| Additions | - |  | 2,004 |  | 2,004 |  |

| Disposals | - |  | (4,740 | ) | (4,740 | ) |

| At 30th September 2025 | 7,982 |  | 69,008 |  | 76,990 |  |

| DEPRECIATION

| At 1st October 2024 | 5,191 |  | 66,902 |  | 72,093 |  |

| Charge for year | 1,597 |  | 3,029 |  | 4,626 |  |

| Eliminated on disposal | - |  | (4,740 | ) | (4,740 | ) |

| At 30th September 2025 | 6,788 |  | 65,191 |  | 71,979 |  |

| NET BOOK VALUE

| At 30th September 2025 | 1,194 |  | 3,817 |  | 5,011 |  |

| At 30th September 2024 | 2,791 |  | 4,842 |  | 7,633 |  |

PRIMERA ASSISTED LIVING LIMITED (REGISTERED NUMBER: 07690788) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 336,284 |  | 433,812 |  |

| Amounts owed by group undertakings | 516,573 |  | 503,190 |  |

| Other debtors | 30,627 |  | 56,870 |  |

883,484 |  | 993,872 |  |

| The sales ledger of the company is wholly factored. As most of the risks remain with the company the separate presentation approach has been adopted.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 127,802 |  | 63,835 |  |

| Trade creditors | 44,066 |  | 34,760 |  |

| Taxation and social security | 147,593 |  | 48,230 |  |

| Other creditors | 389,831 |  | 366,651 |  |

709,292 |  | 513,476 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 6,947 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 32,277 |  | 49,136 |  |

| Between one and five years | 5,346 |  | 37,623 |  |

37,623 |  | 86,759 |  |

PRIMERA ASSISTED LIVING LIMITED (REGISTERED NUMBER: 07690788) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 120,762 |  | 52,628 |  |

| Bank loans | 7,040 |  | 18,154 |  |

| CID facility | 110,604 |  | 198,453 |  |

238,406 |  | 269,235 |  |

| The bank loan and overdraft are secured by a fixed and floating charge over the assets of the company.

| The company has entered into a confidential invoice discounting facility with HSBC UK Bank PLC. The facility is secured by an assignment of, and a floating charge over, specific trade receivables. At 30th September 2025, the carrying amount of these trade receivables was £130,500 (2024: £262,041). The corresponding liability to the factor of £110,604 (2024: £198,453) is included within short-term borrowings.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Adept Healthcare Limited.

| This company's registered office is 2-4 Trinity Court, West Street, Fareham PO16 0BH.