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Company No: 05298702 (England and Wales)

# THE KNOLL NURSING HOME (YEOVIL) LIMITED

### Unaudited Financial Statements
For the financial year ended 30 November 2025
Pages for filing with the registrar

THE KNOLL NURSING HOME (YEOVIL) LIMITED

## Unaudited Financial Statements

For the financial year ended 30 November 2025

Contents

THE KNOLL NURSING HOME (YEOVIL) LIMITED

## BALANCE SHEET

As at 30 November 2025
THE KNOLL NURSING HOME (YEOVIL) LIMITED

## BALANCE SHEET (continued)

As at 30 November 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 66,164 |  | 72,501
Investments | 5 | 100 |  | 100
|  | 66,264 |  | 72,601
Current assets |  |  |  |
Debtors | 6 | 383,420 |  | 314,903
Cash at bank and in hand |  | 38,552 |  | 31,211
|  | 421,972 |  | 346,114
Creditors: amounts falling due within one year | 7 | ( 404,515) |  | ( 364,102)
Net current assets/(liabilities) |  | 17,457 |  | (17,988)
Total assets less current liabilities |  | 83,721 |  | 54,613
Creditors: amounts falling due after more than one year | 8 | ( 30,382) |  | ( 112,101)
Provision for liabilities | 9 | ( 16,094) |  | 0
Net assets/(liabilities) |  | 37,245 |  | ( 57,488)
Capital and reserves |  |  |  |
Called-up share capital |  | 2 |  | 2
Profit and loss account |  | 37,243 |  | ( 57,490 )
Total shareholder's funds/(deficit) |  | 37,245 |  | ( 57,488)

For the financial 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.

Directors' 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 directors acknowledge 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 Profit and Loss Account has not been delivered.

The financial statements of The Knoll Nursing Home (Yeovil) Limited (registered number: 05298702) were approved and authorised for issue by the Board of Directors on 26 June 2026. They were signed on its behalf by:

M S Ghuman Director |

THE KNOLL NURSING HOME (YEOVIL) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025
THE KNOLL NURSING HOME (YEOVIL) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025

##### 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

The Knoll Nursing Home (Yeovil) 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 33 Preston Road, Yeovil, BA21 3AE, 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 £.

##### Turnover

Turnover represents amounts received or receivable for the provision of care services to the extent that there is a right to consideration and it is recorded at the value of consideration due at the balance sheet date. Turnover not billed to clients is included as accrued income in other debtors.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for the company's activities.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### 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. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
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 tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

#####

##### 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 arises on business combinations and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. 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:

Plant and machinery | 25 % reducing balance
Office equipment | 3 years straight line

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.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### 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.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#####

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 67 |  | 62

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 December 2024 | 224,614 |  | 224,614
At 30 November 2025 | 224,614 |  | 224,614
Accumulated amortisation |  |  |
At 01 December 2024 | 224,614 |  | 224,614
At 30 November 2025 | 224,614 |  | 224,614
Net book value |  |  |
At 30 November 2025 | 0 |  | 0
At 30 November 2024 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 December 2024 | 313,658 |  | 14,346 |  | 328,004
Additions | 13,171 |  | 3,419 |  | 16,590
At 30 November 2025 | 326,829 |  | 17,765 |  | 344,594
Accumulated depreciation |  |  |  |  |
At 01 December 2024 | 245,508 |  | 9,995 |  | 255,503
Charge for the financial year | 19,640 |  | 3,287 |  | 22,927
At 30 November 2025 | 265,148 |  | 13,282 |  | 278,430
Net book value |  |  |  |  |
At 30 November 2025 | 61,681 |  | 4,483 |  | 66,164
At 30 November 2024 | 68,150 |  | 4,351 |  | 72,501

#### 5. Fixed asset investments

| 2025 |  | 2024
| £ |  | £
Subsidiary undertakings | 100 |  | 100

At the balance sheet date the company had 1 wholly owned subsidiary.

Investments in subsidiaries

| 2025
| £
Cost |
At 01 December 2024 | 100
| 0
At 30 November 2025 | 100
Carrying value at 30 November 2025 | 100
Carrying value at 30 November 2024 | 100

At the balance sheet date the company had 1 wholly owned subsidiary.

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 88,773 |  | 113,531
Amounts owed by Parent undertakings | 172,549 |  | 27,429
Amounts owed by fellow subsidiaries | 22,523 |  | 44,310
Amounts owed by own subsidiaries | 1,410 |  | 0
Amounts owed by connected companies | 18,138 |  | 41,562
Prepayments and accrued income | 78,531 |  | 86,284
Other debtors | 1,496 |  | 1,787
| 383,420 |  | 314,903

Amounts owed by parent, fellow subsidiaries, own subsidiaries, and connected companies are repayable on demand and do not bear interest.

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

| 2025 |  | 2024
| £ |  | £
Bank loans (secured £ 77,199) | 83,168 |  | 44,788
Trade creditors | 41,675 |  | 7,868
Amounts owed to directors | 66,325 |  | 163,280
Accruals and deferred income | 77,512 |  | 68,210
Other taxation and social security | 35,445 |  | 35,186
Other creditors | 100,390 |  | 44,770
| 404,515 |  | 364,102

Amounts owed to directors are repayable on demand and do not bear interest.

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured £ 7,657) | 30,382 |  | 112,101

Within the bank loans is a balance of £28,694 which relates to an outstanding amount due from a Coronavirus Bounce Back Loan (2024 - £33,979). The UK government have guaranteed 100% of the value of the loan.
Also within bank loans is a balance of £84,856 (2024 - £122,911) which relates to borrowings secured by a personal guarantee from the director and also from the parent company.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2025 |  | 2024
| £ |  | £
Bank loans (repayable by instalments) | 0 |  | 3,288

#### 9. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 16,094 |  | 0

#### 10. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
Within one year | 13,291 |  | 13,291
Between one and five years | 25,183 |  | 38,474
Total future minimum lease payments under non-cancellable operating leases | 38,474 |  | 51,765

The commitments shown above are in relation to non-cancellable operating leases over business equipment.

The parent company has a loan which is secured by director's guarantee and a fixed and floating charge over the assets of the parent and The Knoll Nursing Home (Yeovil) Limited.

#### 11. Related party transactions

Transactions with owners holding a participating interest in the entity

The company has taken advantage of the exemptions provided from disclosing transactions with its parent and other wholly owned group companies on the grounds that it is a wholly owned subsidiary.

#### 12. Ultimate controlling party

The company's immediate parent is Goodliff Limited, incorporated in England and Wales. Its registered office address is The Knoll Care Home, 33 Preston Road, Yeovil, Somerset, BA21 3AE.
These financial statements are available upon request from Companies House, Cardiff.