Company No: 15125437 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	2,515,481		2,515,481
		2,515,481		2,515,481
Creditors: amounts falling due within one year	4	( 560,053)		( 637,920)
Net current liabilities		(560,053)		(637,920)
Total assets less current liabilities		1,955,428		1,877,561
Creditors: amounts falling due after more than one year	5	( 610,000)		( 860,000)
Net assets		1,345,428		1,017,561
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		1,345,328		1,017,461
Total shareholder's funds		1,345,428		1,017,561

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 CCSH Holdings Limited (registered number: 15125437) 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

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

CCSH Holdings 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 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.

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 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.

Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Dividend income is recognised on receipt.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	2,515,481
At 31 March 2026	2,515,481
Carrying value at 31 March 2026	2,515,481
Carrying value at 31 March 2025	2,515,481

Investments in shares

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Name of entity	Registered office	Class of shares	Ownership 31.03.2026	Ownership 31.03.2025
Crediton Care & Support Homes Limited	Creedy Court Shobrooke, Crediton, Devon, EX17 1AD, England	Ordinary	100.00%	100.00%

The principal activity of Crediton Care & Support Homes Limited is providing residential care services for people with autism, aspergers, learning disabilities and mental health issues.

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to Group undertakings	293,384		364,590
Other loans (secured)	250,000		250,000
Accruals	16,669		23,330
	560,053		637,920

5. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other loans (secured)	610,000		860,000

Loan notes are secured against certain freehold property of the company's trading subsidiary, Crediton Care and Support Homes Limited.

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Events after the Balance Sheet date

On 13 May 2026, the company declared and paid a dividend to its shareholders. The dividend amounted to £700 per share, totalling £70,000.