REGISTERED NUMBER: 02860569 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 31 October 2025

for

Hewitt-Hill Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A George

Mr A O George

REGISTERED OFFICE:

14 West Parade

Norwich

Norfolk

NR2 3DW

REGISTERED NUMBER:

02860569 (England and Wales)

ACCOUNTANTS:

MLA Advisory

Unit D10 Upper Lounge,

Pinetrees road

Norwich

Norfolk

NR7 9BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,148,148

4,190,307

4,148,148

4,190,307

CURRENT ASSETS

Stocks

2,062

443

Debtors

6

1,606,902

2,252,076

Cash at bank and in hand

42,375

2,711

1,651,339

2,255,230

CREDITORS

Amounts falling due within one year

7

443,113

208,026

NET CURRENT ASSETS

1,208,226

2,047,204

TOTAL ASSETS LESS CURRENT LIABILITIES

5,356,374

6,237,511

CREDITORS

Amounts falling due after more than one year

8

(1,943,084

)

(2,010,421

)

PROVISIONS FOR LIABILITIES

(726,664

)

(720,986

)

NET ASSETS

2,686,626

3,506,104

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

2,686,166

2,686,166

Retained earnings

360

819,838

2,686,626

3,506,104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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.

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 20 February 2026 and were signed on its behalf by:

Mrs A George - Director

1.	STATUTORY INFORMATION

Hewitt-Hill 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.

Turnover

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

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.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 33 (2024 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 October 2025

35,000

AMORTISATION

At 1 June 2024

and 31 October 2025

35,000

NET BOOK VALUE

At 31 October 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

4,200,000

225,633

4,425,633

Additions

-

24,558

24,558

At 31 October 2025

4,200,000

250,191

4,450,191

DEPRECIATION

At 1 June 2024

84,000

151,326

235,326

Charge for period

42,000

24,717

66,717

At 31 October 2025

126,000

176,043

302,043

NET BOOK VALUE

At 31 October 2025

4,074,000

74,148

4,148,148

At 31 May 2024

4,116,000

74,307

4,190,307

The freehold land and buildings known as The Old Vicarage care home with a carrying value of £2,692,800 were revalued on 25.05.2023 by Knight Frank LLP, independent valuers not connected with the company on the basis of market value.

The valuation conforms to international Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.5.24

£

£

Trade debtors

18,568

55,049

Amounts owed by group undertakings

1,496,900

2,099,447

Other debtors

91,434

97,580

1,606,902

2,252,076

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.5.24

£

£

Trade creditors

99,394

105,096

Taxation and social security

37,342

15,847

Other creditors

306,377

87,083

443,113

208,026

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.5.24

£

£

Other creditors

1,943,084

2,010,421

9.

RESERVES

Revaluation

reserve

£

At 1 June 2024

and 31 October 2025

2,686,166

10.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout this peiod and the previous by its 100% parent company Ashley Care Homes Limited.

At close of business on 31.10.2025 the company was demerged from its former parent undertaking, Ashley Care Homes Limited,

As a result of the demerger the company has become a stand alone entity under the control of the director Mr A O George who will be deemed the ultimate controlling party moving forwards.