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Company No: 10059229 (England and Wales)

# FORT HORSTED CARE HOME LTD

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

FORT HORSTED CARE HOME LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

FORT HORSTED CARE HOME LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2026
FORT HORSTED CARE HOME LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,872,895 |  | 1,791,268
|  | 1,872,895 |  | 1,791,268
Current assets |  |  |  |
Debtors | 4 | 886,356 |  | 121,939
Cash at bank and in hand |  | 65,498 |  | 16,866
|  | 951,854 |  | 138,805
Creditors: amounts falling due within one year | 5 | ( 380,778) |  | ( 765,438)
Net current assets/(liabilities) |  | 571,076 |  | (626,633)
Total assets less current liabilities |  | 2,443,971 |  | 1,164,635
Creditors: amounts falling due after more than one year | 6 | ( 1,278,356) |  | 0
Provision for liabilities |  | ( 21,280) |  | ( 13,249)
Net assets |  | 1,144,335 |  | 1,151,386
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1,000 |  | 1,000
Profit and loss account |  | 1,143,335 |  | 1,150,386
Total shareholder's funds |  | 1,144,335 |  | 1,151,386

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Fort Horsted Care Home Ltd (registered number: 10059229) were approved and authorised for issue by the Board of Directors on 06 July 2026. They were signed on its behalf by:

Mitesh Kunvarji Director |

FORT HORSTED CARE HOME LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
FORT HORSTED CARE HOME LTD

## 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

Fort Horsted Care Home Ltd (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 Century House, Nicholson Road, Torquay, TQ2 7TD, United Kingdom. The principal place of business is Primrose Close, Chatham, ME4 6HZ.
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 directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have 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 is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings 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 Statement of Financial Position.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### 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 Statement of Financial Position 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 current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Land and buildings | 50 years straight line
| 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Computer 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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### 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.

##### Ordinary share capital

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

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 39 |  | 36

#### 3. Tangible assets

| Land and buildings |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2025 | 2,267,837 |  | 84,683 |  | 7,117 |  | 2,359,637
Additions | 129,927 |  | 37,271 |  | 1,055 |  | 168,253
Disposals | ( 1,714) |  | 0 |  | 0 |  | ( 1,714)
At 31 March 2026 | 2,396,050 |  | 121,954 |  | 8,172 |  | 2,526,176
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2025 | 532,088 |  | 32,177 |  | 4,104 |  | 568,369
Charge for the financial year | 64,779 |  | 17,928 |  | 2,491 |  | 85,198
Disposals | ( 286) |  | 0 |  | 0 |  | ( 286)
At 31 March 2026 | 596,581 |  | 50,105 |  | 6,595 |  | 653,281
Net book value |  |  |  |  |  |  |
At 31 March 2026 | 1,799,469 |  | 71,849 |  | 1,577 |  | 1,872,895
At 31 March 2025 | 1,735,749 |  | 52,506 |  | 3,013 |  | 1,791,268

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 26,996 |  | 3,247
Amounts owed by Parent undertakings | 694,251 |  | 0
Amounts owed by directors | 0 |  | 6,645
Prepayments and accrued income | 165,109 |  | 112,047
| 886,356 |  | 121,939

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

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 2,770 |  | 0
Trade creditors | 78,788 |  | 61,978
Amounts owed to Parent undertakings | 0 |  | 468,468
Amounts owed to directors | 347 |  | 347
Other loans | 6,452 |  | 0
Accruals and deferred income | 28,075 |  | 11,970
Taxation and social security | 38 |  | 13,486
Other creditors | 264,308 |  | 209,189
| 380,778 |  | 765,438

The Triodos bank loans above are secured by way of a first legal mortgage over the company’s freehold properties, fixed charges over certain assets including plant and equipment, receivables, intellectual property and cash balances, and a floating charge over the remainder of the company’s undertaking and assets.

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

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 1,234,696 |  | 0
Other loans | 43,660 |  | 0
| 1,278,356 |  | 0

The Triodos bank loans above are secured by way of a first legal mortgage over the company’s freehold properties, fixed charges over certain assets including plant and equipment, receivables, intellectual property and cash balances, and a floating charge over the remainder of the company’s undertaking and assets.

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

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 1,077,235 |  | 0
Other loans | 4,403 |  | 0
| 1,081,638 |  | 0

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000

#### 8. Related party transactions

Transactions with owners holding a participating interest in the entity

As a wholly owned subsidiary undertaking of their parent company, Crownwood Healthcare (TopCo) Limited, (Registered office: Century House, Nicholson Road, Torquay, TQ2 7TD, England, United Kingdom), the company has taken advantage of the exemption in paragraph 1AC.35 of FRS102 in not disclosing intra group transactions where 100% of the voting rights are controlled within the group.

Transactions with the entity's directors

| 2026 |  | 2025
| £ |  | £
Amounts owed by directors at the year end | 0 |  | 6,645
Amounts owed to directors at the year end | (347) |  | (347)

Interest is charged at HMRC rates where loan accounts are overdrawn in excess of £10,000 and amounted to £nil during the year (2025: £403). There is no set date for repayment.

Other related party transactions

| 2026 |  | 2025
| £ |  | £
Amounts owed to connected companies, held in other creditors | 258,019 |  | 205,360

There is no interest charged on these amounts and no set date for repayment.

Bank Loans:
The Triodos bank loan is secured by way of a first debenture over the Company’s assets and undertaking, incorporating both fixed and floating charges.
The loan forms part of a wider group financing arrangement. The Company and certain fellow group undertakings, namely Crownwood Healthcare (Temple Ewell) Limited, Byron Lodge Care Home Ltd, Crownwood Healthcare (Holdings) Limited and Crownwood Healthcare (Topco) Limited, are parties to a joint debenture in favour of Triodos Bank UK Limited.
Each entity has granted security over its assets and undertaking, and the group companies are jointly and severally liable for the secured liabilities.
Under this arrangement, the Company is jointly and severally liable (together with the other group entities) for the secured liabilities owed to the lender.
The security package also includes first legal charges over certain freehold properties held by group companies.
A deed of subordination remains in place in respect of inter-company and shareholder loans across the group.