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Company No: 04496084 (England and Wales)

# CREDITON CARE AND SUPPORT HOMES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

CREDITON CARE AND SUPPORT HOMES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

CREDITON CARE AND SUPPORT HOMES LIMITED

## BALANCE SHEET

As at 31 March 2026
CREDITON CARE AND SUPPORT HOMES LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 2,659,975 |  | 2,725,565
|  | 2,659,975 |  | 2,725,565
Current assets |  |  |  |
Debtors | 5 | 472,627 |  | 464,960
Cash at bank and in hand |  | 606,316 |  | 873,095
|  | 1,078,943 |  | 1,338,055
Creditors: amounts falling due within one year | 6 | ( 445,841) |  | ( 580,133)
Net current assets |  | 633,102 |  | 757,922
Total assets less current liabilities |  | 3,293,077 |  | 3,483,487
Provision for liabilities |  | ( 23,000) |  | ( 47,000)
Net assets |  | 3,270,077 |  | 3,436,487
Capital and reserves |  |  |  |
Called-up share capital | 7 | 2 |  | 2
Profit and loss account |  | 3,270,075 |  | 3,436,485
Total shareholder's funds |  | 3,270,077 |  | 3,436,487

For the financial 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.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Crediton Care and Support Homes Limited (registered number: 04496084) were approved and authorised for issue by the Director on 25 June 2026. They were signed on its behalf by:

Ms P O'Sullivan Director |

CREDITON CARE AND SUPPORT HOMES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
CREDITON CARE AND SUPPORT HOMES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Crediton Care and Support Homes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Creedy Court, Shobrooke, Crediton, Devon, EX17 1AD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover comprises fees from clients, recognised on a straight line bases over the period of occupation. The company is not VAT registered.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

###### Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised evenly over the estimated useful life of ten years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery | 3 years straight line
| 25 % reducing balance
Vehicles | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 92 |  | 89

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 1,360,000 |  | 1,360,000
At 31 March 2026 | 1,360,000 |  | 1,360,000
Accumulated amortisation |  |  |
At 01 April 2025 | 1,360,000 |  | 1,360,000
At 31 March 2026 | 1,360,000 |  | 1,360,000
Net book value |  |  |
At 31 March 2026 | 0 |  | 0
At 31 March 2025 | 0 |  | 0

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2025 | 3,154,745 |  | 446,897 |  | 0 |  | 3,601,642
Additions | 10,145 |  | 24,953 |  | 36,695 |  | 71,793
Transfers | 0 |  | ( 116,270) |  | 116,270 |  | 0
At 31 March 2026 | 3,164,890 |  | 355,580 |  | 152,965 |  | 3,673,435
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2025 | 566,305 |  | 309,772 |  | 0 |  | 876,077
Charge for the financial year | 62,928 |  | 54,776 |  | 19,679 |  | 137,383
Transfers | 0 |  | ( 49,795) |  | 49,795 |  | 0
At 31 March 2026 | 629,233 |  | 314,753 |  | 69,474 |  | 1,013,460
Net book value |  |  |  |  |  |  |
At 31 March 2026 | 2,535,657 |  | 40,827 |  | 83,491 |  | 2,659,975
At 31 March 2025 | 2,588,440 |  | 137,125 |  | 0 |  | 2,725,565

Included within the net book value of land and buildings above is £2,535,657 (2025: £2,588,440) in respect of freehold land and buildings.

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 153,168 |  | 59,873
Amounts owed by Group undertakings | 293,384 |  | 364,590
Amounts owed by director | 1,684 |  | 0
Prepayments | 24,391 |  | 18,815
Other debtors | 0 |  | 21,682
| 472,627 |  | 464,960

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank overdrafts | 0 |  | 4,758
Trade creditors | 31,354 |  | 45,226
Amounts owed to director | 0 |  | 30,726
Accruals | 7,805 |  | 27,548
Corporation tax | 99,279 |  | 85,953
Other taxation and social security | 122,746 |  | 185,526
Other creditors | 184,657 |  | 200,396
| 445,841 |  | 580,133

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2

#### 8. Related party transactions

Transactions with the entity's director

| 2026 |  | 2025
| £ |  | £
Loan to the director b/fwd | (30,726) |  | 74,091
Advances to director | 141,878 |  | 90,244
Repayments by director | (109,468) |  | (195,061)
Loan to the director c/fwd | 1,684 |  | (30,726)

Interest has been charged on the balance at HMRC's official rate of interest and the balance is repayable on demand.

#### 9. Events after the Balance Sheet date

On 13 May 2026, the company declared and paid two dividends to its parent undertaking. The first dividend amounted to £35,000 per share, totalling £70,000, and the second dividend amounted to £146,692 per share, totalling £293,384.
Both dividends were satisfied by way of a credit against the intercompany balance with the parent company.

#### 10. Ultimate controlling party

Parent Company:

CCSH Holdings Limited
Creedy Court, Shobrooke, Crediton, Devon, EX17 1AD