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Company No: 13721123 (England and Wales)

# CROWNWOOD HEALTHCARE (TOPCO) LIMITED

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

CROWNWOOD HEALTHCARE (TOPCO) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

CROWNWOOD HEALTHCARE (TOPCO) LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2026
CROWNWOOD HEALTHCARE (TOPCO) LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 1,219,816 |  | 1,219,816
|  | 1,219,816 |  | 1,219,816
Current assets |  |  |  |
Debtors | 4 | 18,700 |  | 487,169
|  | 18,700 |  | 487,169
Creditors: amounts falling due within one year | 5 | ( 1,267,512) |  | ( 567,041)
Net current liabilities |  | (1,248,812) |  | (79,872)
Total assets less current liabilities |  | (28,996) |  | 1,139,944
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 1,144,507)
Net liabilities |  | ( 28,996) |  | ( 4,563)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 200 |  | 200
Profit and loss account |  | ( 29,196 ) |  | ( 4,763 )
Total shareholders' deficit |  | ( 28,996) |  | ( 4,563)

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 members have 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 Crownwood Healthcare (TopCo) Limited (registered number: 13721123) 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 |

CROWNWOOD HEALTHCARE (TOPCO) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
CROWNWOOD HEALTHCARE (TOPCO) 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

Crownwood Healthcare (TopCo) 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 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 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 note the company has net current liabilities of £1,248,812 and net liabilities of £28,996. The company is supported by the trading subsidiary, and post year end the company has returned to a net current asset position. The Directors therefore 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.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### 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.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

##### 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.

##### 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.

##### 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.

##### 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.

##### 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.

##### 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 | 4 |  | 4

#### 3. Fixed asset investments

Investments in subsidiaries

| 2026
| £
Cost |
At 01 April 2025 | 1,219,816
At 31 March 2026 | 1,219,816
Carrying value at 31 March 2026 | 1,219,816
Carrying value at 31 March 2025 | 1,219,816

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Amounts owed by own subsidiaries | 0 |  | 468,469
Amounts owed by connected companies | 18,600 |  | 18,600
Amounts owed by directors | 100 |  | 100
| 18,700 |  | 487,169

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

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 0 |  | 26,290
Amounts owed to own subsidiaries | 694,251 |  | 0
Amounts owed to connected companies | 456,406 |  | 456,406
Amounts owed to directors | 355 |  | 0
Other taxation and social security | 45,661 |  | 18,163
Other creditors | 70,839 |  | 66,182
| 1,267,512 |  | 567,041

There are no amounts in the current year included above in respect of which any security has been given by the small entity.

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

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 0 |  | 1,144,507

There are no amounts in the current year included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
50 Ordinary A shares of £ 1.00 each | 50 |  | 50
50 Ordinary B shares of £ 1.00 each | 50 |  | 50
50 Ordinary C shares of £ 1.00 each | 50 |  | 50
50 Ordinary D shares of £ 1.00 each | 50 |  | 50
| 200 |  | 200

#### 8. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2026 |  | 2025
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 239 |  | 10,486

#### 9. Related party transactions

Transactions with entities in which the entity itself has a participating interest

As a parent company of wholly owned subsidiary undertakings, 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
| £ |  | £
Balance owed by directors | 100 |  | 100
Balance owed to directors | (355) |  | 0

Other related party transactions

| 2026 |  | 2025
| £ |  | £
Balance owed to connected companies | 456,406 |  | 456,406

Bank Loans:
A bank loan provided by Triodos Bank UK Limited is held by the subsidiary undertaking, Fort Horsted Care Home Limited.
The loan forms part of a wider group financing arrangement. Crownwood Healthcare (Topco) Limited, together with certain subsidiary undertakings, namely Crownwood Healthcare (Temple Ewell) Limited, Byron Lodge Care Home Ltd, Crownwood Healthcare (Holdings) Limited and Fort Horsted Care Home Limited, are parties to a joint debenture in favour of Triodos Bank UK Limited.
Under the terms of the debenture, each participating group company has granted security over its assets and undertaking (including fixed and floating charges), and the group companies are jointly and severally liable 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 is in place in respect of inter‑company and shareholder loans across the group.