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Registered number: 04069308
Kidderminster Care Limited
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 31 December 2025
Kidderminster Care Limited
Contents
Contents

| Page
--- | ---
Strategic Report | 1
Directors' Report | 2
Independent Auditor's Report | 3—5
Consolidated Statement of Comprehensive Income | 6
Consolidated Balance Sheet | 7
Company Balance Sheet | 8
Consolidated Statement of Changes in Equity | 9
Company Statement of Changes in Equity | 10
Consolidated Cash Flow Statement | 11
Notes to the Consolidated Cash Flow Statement | 12
Notes to the Financial Statements | 13—21

Page 1
Kidderminster Care Limited
Strategic Report
For The Year Ended 31 December 2025
Strategic Report
The directors present their strategic report for the year ended 31 December 2025.
Principal Activity
The group's principal activity continues to be that of the operation of nursing and residential care homes for the elderly.
Review of the Business
During the year, resident occupancy levels were maintained above 90%. The resultant group turnover was £3,753,710 (2024: £3,600,477), this representing growth of 4.3%. Increasing wages and national insurance costs led to a gross margin of 35.8% (2024: 36.5%), which was slightly behind the prior year. Increases in the minimum wage and national insurance rates are providing continued challenge, but these have been carefully managed. The group’s pretax profit was £834,777 (2024: £912,131). Recruitment and retention of appropriately trained staff remains a key long-term challenge for the business and the industry as a whole. However, management remains confident that the group’s success will continue.
Principal Risks and Uncertainties
The group is regulated by the Care Quality Commission (CQC). When operating within such a regulated industry the introduction of new regulations and a failure to meet existing regulations are a key risk. To mitigate this risk, the management team ensures that care staff receive appropriate training and ongoing performance evaluations, which meet the standards required by Government regulations. All systems and procedures are focused on care quality improvements and the monitoring of performance. This in turn, focuses the group on the level of care provided to the residents.
The group’s turnover is derived largely from publicly funded Local Authorities. The group expects continued reliance on the ability and willingness of these bodies to pay for the care of residents. There is a risk that budget constraints or the allocation of resources to alternative public services, might cause such bodies to reduce their funding of nursing and residential care. The group endeavours to keep well informed of future and proposed legislative changes. Compliance with regulatory changes remains a risk, together with the cost impact of such changes. The group utilises the services of an external consultant to carry out regular internal reviews at each care home to ensure compliance with CQC guidelines.
Future Developments
The Directors’ strategic focus is to maintain the high levels of care upon which the group’s success is built. An expansion to new locations might be considered if the right opportunity arose, but in the medium term maintaining the current high levels of care is considered to be the key success factor.
Dividends
The value of dividends paid amounted to £80,000 (2024: £100,000)
On behalf of the board

Mr K S Pawar Director
2 July 2026

Page 1
Page 2
Kidderminster Care Limited
Company No. 04069308
Directors' Report For The Year Ended 31 December 2025
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2025.
Directors
The directors who held office during the year were as follows:

Mr S S Pawar
Mr K S Pawar

Post Balance Sheet Events
There are no events that have occurred since the reporting date that need to be disclosed or adjusted for in these financial statements.
Matters covered in the Strategic Report
Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.
Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company and group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved:

- so far as the director is aware, there is no relevant audit information of which the company and group's auditors are unaware; and
- they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company and group's auditors are aware of that information.

Independent Auditors
The auditors, Harrison Partners Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board

Mr K S Pawar Director
2 July 2026

Page 2
Page 3
Independent Auditor's Report
to the Members of
Kidderminster Care Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of Kidderminster Care Limited (the "parent company") and its subsidiaries (the "group") for the year ended 31 December 2025 which comprise the Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes of Equity, Company Statement of Changes of Equity, Consolidated Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:

- give a true and fair view of the state of the group's and of the parent company's affairs as at 31 December 2025 and of the group's profit/(loss) for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent company's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:

- the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Page 3
Page 4
Independent Auditor's Report (continued)
to the Members of
Kidderminster Care Limited
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the group and parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent company financial statements are not in agreement with the accounting records or returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the group and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We designed procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the care sector. We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, UK GAAP including FRS 102 and the requirements of the Care Quality Commission. We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting Care Quality Commission documentation. Moreover, the identified laws and regulations were communicated to the audit team, who remained alert to instances of non-compliance throughout the audit. We also assessed the susceptibility of the company's financial statements to material misstatement by making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual or suspected frauds and through a consideration of the internal controls that might mitigate the risk of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and the override of controls, we performed substantive testing of material balance sheet assets and liabilities, plus directional testing of revenue, expenses and payroll. We also reviewed the results of independent Care Quality Commission reports. There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment, forgery, collusion or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Page 4
Page 5
Independent Auditor's Report (continued)
to the Members of
Kidderminster Care Limited

Neil Harrison (Senior Statutory Auditor) for and on behalf of Harrison Partners Limited , Statutory Auditor
2 July 2026
Harrison Partners Limited Masonic Building 9 Mill Street Sutton Coldfield B72 1TJ

Page 5
Page 6
Kidderminster Care Limited
Consolidated Statement of Comprehensive Income
For The Year Ended 31 December 2025
Consolidated Statement of Comprehensive Income

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER | 3 | 3,753,710 |  | 3,600,477
Cost of sales |  | (2,411,309 ) |  | (2,285,040 )
GROSS PROFIT |  | 1,342,401 |  | 1,315,437
Administrative expenses |  | (596,871 ) |  | (564,222 )
Other operating income |  | - |  | 30,960
OPERATING PROFIT | 5 | 745,530 |  | 782,175
Other interest receivable and similar income | 10 | 89,247 |  | 129,956
PROFIT BEFORE TAXATION |  | 834,777 |  | 912,131
Tax on Profit | 11 | (216,606 ) |  | (234,116 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR ATTRIBUTABLE TO THE OWNERS OF THE PARENT |  | 618,171 |  | 678,015
OTHER COMPREHENSIVE INCOME FOR THE YEAR |  | - |  | -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR ATTRIBUTABLE TO THE OWNERS OF THE PARENT |  | 618,171 |  | 678,015

The notes on pages 12 to 21 form part of these financial statements.
Page 6
Page 7
Kidderminster Care Limited
Consolidated Balance Sheet
As At 31 December 2025
Consolidated Balance Sheet
Registered number: 04069308

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 13 |  | 2,903,954 |  | 2,946,633
|  |  | 2,903,954 |  | 2,946,633
CURRENT ASSETS
Stocks | 15 | 1,000 |  | 1,000 |
Debtors | 16 | 202,041 |  | 219,903 |
Cash at bank and in hand |  | 4,351,971 |  | 3,979,014 |
|  | 4,555,012 |  | 4,199,917 |
Creditors: Amounts Falling Due Within One Year | 17 | (688,298 ) |  | (913,768 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,866,714 |  | 3,286,149
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,770,668 |  | 6,232,782
PROVISIONS FOR LIABILITIES
Deferred Taxation | 18 |  | (12,767 ) |  | (13,052 )
NET ASSETS |  |  | 6,757,901 |  | 6,219,730
CAPITAL AND RESERVES
Called up share capital | 20 |  | 4 |  | 4
Profit and Loss Account |  |  | 6,757,897 |  | 6,219,726
SHAREHOLDERS' FUNDS |  |  | 6,757,901 |  | 6,219,730

On behalf of the board

Mr K S Pawar Director
2 July 2026

The notes on pages 12 to 21 form part of these financial statements.
Page 7
Page 8
Kidderminster Care Limited
Company Balance Sheet
As At 31 December 2025
Company Balance Sheet
Registered number: 04069308

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 13 |  | 2,131,440 |  | 2,171,617
Investments | 14 |  | 659,014 |  | 659,014
|  |  | 2,790,454 |  | 2,830,631
CURRENT ASSETS
Stocks | 15 | 1,000 |  | 1,000 |
Debtors | 16 | 316,352 |  | 369,146 |
Cash at bank and in hand |  | 3,919,053 |  | 3,494,761 |
|  | 4,236,405 |  | 3,864,907 |
Creditors: Amounts Falling Due Within One Year | 17 | (610,442 ) |  | (766,004 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,625,963 |  | 3,098,903
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,416,417 |  | 5,929,534
PROVISIONS FOR LIABILITIES
Deferred Taxation | 18 |  | (9,107 ) |  | (9,052 )
NET ASSETS |  |  | 6,407,310 |  | 5,920,482
CAPITAL AND RESERVES
Called up share capital | 20 |  | 4 |  | 4
Profit and Loss Account |  |  | 6,407,306 |  | 5,920,478
SHAREHOLDERS' FUNDS |  |  | 6,407,310 |  | 5,920,482

In accordance with section 408(3) of the Companies Act 2006, the company has not presented its own profit and loss account and the related notes. The company's profit for the year was £ 566,828 (2024: £ 622,235 profit).
On behalf of the board

Mr K S Pawar Director
2 July 2026

The notes on pages 12 to 21 form part of these financial statements.
Page 8
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Kidderminster Care Limited
Consolidated Statement of Changes in Equity
For The Year Ended 31 December 2025
Consolidated Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2024 | 4 | 5,641,711 | 5,641,715
Profit for the year and total comprehensive income | - | 678,015 | 678,015
Dividends paid | - | (100,000) | (100,000)
As at 31 December 2024 and 1 January 2025 | 4 | 6,219,726 | 6,219,730
Profit for the year and total comprehensive income | - | 618,171 | 618,171
Dividends paid | - | (80,000) | (80,000)
As at 31 December 2025 | 4 | 6,757,897 | 6,757,901

Page 9
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Kidderminster Care Limited
Company Statement of Changes in Equity
For The Year Ended 31 December 2025
Company Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2024 | 4 | 5,398,243 | 5,398,247
Profit for the year and total comprehensive income | - | 622,235 | 622,235
Dividends paid | - | (100,000) | (100,000)
As at 31 December 2024 and 1 January 2025 | 4 | 5,920,478 | 5,920,482
Profit for the year and total comprehensive income | - | 566,828 | 566,828
Dividends paid | - | (80,000) | (80,000)
As at 31 December 2025 | 4 | 6,407,306 | 6,407,310

Page 10
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Kidderminster Care Limited
Consolidated Cash Flow Statement
For The Year Ended 31 December 2025
Consolidated Cash Flow Statement

| 2025 |  | 2024
| Notes | £ |  | £
Cash flows from operating activities
Net cash generated from operations | 1 | 693,227 |  | 1,311,898
Tax paid |  | (234,647 ) |  | (207,086 )
Net cash generated from operating activities |  | 458,580 |  | 1,104,812
Cash flows from investing activities
Purchase of tangible assets |  | - |  | (7,413 )
Grants received |  | - |  | 30,960
Interest received |  | 89,247 |  | 129,956
Net cash generated from investing activities |  | 89,247 |  | 153,503
Cash flows from financing activities
Equity dividends paid |  | (80,000 ) |  | (100,000 )
Amount introduced by directors |  | - |  | 33,640
Amount withdrawn by directors |  | (94,870) |  | -
Net cash used in financing activities |  | (174,870 ) |  | (66,360 )
Increase in cash and cash equivalents |  | 372,957 |  | 1,191,955
Cash and cash equivalents at beginning of year | 2 | 3,979,014 |  | 2,787,059
Cash and cash equivalents at end of year | 2 | 4,351,971 |  | 3,979,014

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Kidderminster Care Limited
Notes to the Consolidated Cash Flow Statement
For The Year Ended 31 December 2025
Notes to the Consolidated Cash Flow Statement
1. Reconciliation of profit for the financial year to cash generated from operations

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit for the financial year | 618,171 |  | 678,015
Adjustments for:
Tax on profit | 216,606 |  | 234,116
Interest income | (89,247 ) |  | (129,956 )
Depreciation of tangible assets | 42,679 |  | 44,323
Grant income | - |  | (30,960)
Movements in working capital:
Decrease in trade and other debtors | 17,862 |  | 325,771
(Decrease)/increase in trade and other creditors | (112,844 ) |  | 190,589
Net cash generated from operations | 693,227 |  | 1,311,898

2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 4,351,971 |  | 3,979,014

3. Analysis of changes in net funds

| As at 1 January 2025 | Cash flows | As at 31 December 2025
--- | --- | --- | ---
| £ | £ | £
Cash at bank and in hand | 3,979,014 | 372,957 | 4,351,971

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Kidderminster Care Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Kidderminster Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04069308 . The registered office is Masonic Building , 9 Mill Street, Sutton Coldfield, B72 1TJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Basis Of Consolidation
The group consolidated financial statements include the financial statements of the company and its subsidiary undertaking made up to 31 December 2025. A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. Where the group owns less than 50% of the voting powers of an entity but controls the entity by virtue of an agreement with other investors which give it control of the financial and operating policies of the entity, it accounts for that entity as a subsidiary.
2.3. Going Concern Disclosure
The financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. The directors have considered the working capital requirements for a period of 12 months from the date of this report and have concluded that there are no material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern.
2.4. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements that management has made in the process of applying the group's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:
Valuation of the group's investment property
In respect of the valuation of the group's investment property, management appointed an independent expert to provide a valuation
using the comparable method. This method examines the prices of similar premises sold within the locations.
2.5. Turnover
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the group's activities. The group recognises revenue when the amount of the revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the group's activities. Revenue from the provision of care services is recognised as delivered, with reference to the number of days care and accommodation provided to each resident.
Rental income is recognised on a straight‑line basis over the period of the lease. Income is recognised only when it is probable that economic benefits will flow to the company and the amount can be measured reliably.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% Straight line
Fixtures & Fittings | 10% - 15% Reducing balance
Computer Equipment | 25% Reducing balance

Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since the last reporting date in the pattern by which the Company expects to consume an asset's future economic benefits. The carrying value of tangible fixed assets is reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable. Any impairment in the value is charged to income.
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Kidderminster Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the group. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.8. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
2.9. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.10. Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for
them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.11. Pensions
The group operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.12. Debtors and creditors due within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Comprehensive Income.
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Page 15
Kidderminster Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Turnover
Analysis of turnover by class of business is as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Provision of services | 3,688,710 |  | 3,535,477
Rental income from investment property | 65,000 |  | 65,000
| 3,753,710 |  | 3,600,477

Analysis of turnover by geographical market is as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
United Kingdom | 3,753,710 |  | 3,600,477
| 3,753,710 |  | 3,600,477

4. Other Operating Income

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Grant income | - |  | 30,960
| - |  | 30,960

5. Operating Profit
The operating profit is stated after charging:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Operating lease rentals | - |  | 9,710
Depreciation of tangible fixed assets | 42,679 |  | 44,323

6. Auditor's Remuneration
Remuneration received by the group's auditors and their associates during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Audit Services
Audit of the group and company's financial statements | 7,000 |  | 7,500
Other Services
Audit-related assurance services | 4,600 |  | 4,890
Taxation compliance service | 360 |  | 360
Other non-audit services | 1,200 |  | 1,380
| 6,160 |  | 6,630

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Kidderminster Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Staff Costs
Staff costs, including directors' remuneration, were as follows:

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
| £ |  | £ |  | £ |  | £
Wages and salaries | 2,067,394 |  | 1,941,307 |  | 2,067,394 |  | 1,941,307
Social security costs | 219,350 |  | 152,289 |  | 219,350 |  | 152,289
Other pension costs | 99,707 |  | 106,274 |  | 99,707 |  | 106,274
| 2,386,451 |  | 2,199,870 |  | 2,386,451 |  | 2,199,870

8. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
Office and administration | 5 |  | 5 |  | 5 |  | 5
Care and support staff | 101 |  | 95 |  | 101 |  | 95
| 106 |  | 100 |  | 106 |  | 100

9. Directors' remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Emoluments | 114,818 |  | 107,671
Company contributions to money purchase pension schemes | 66,000 |  | 74,514
| 180,818 |  | 182,185

10. Interest Receivable and Similar Income

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank interest receivable | 89,247 |  | 129,956

11. Tax on Profit
The tax charge on the profit for the year was as follows:

| Tax Rate | 2025 |  | 2024
--- | --- | --- | --- | ---
| 2025 | 2024 | £ |  | £
Current tax
UK Corporation Tax | 24.7% | 24.7% | 216,976 |  | 234,647
Prior period adjustment | (85 ) |  | -
| 216,891 |  | 234,647
Deferred Tax
Deferred taxation | (285 ) |  | (531 )
Total tax charge for the period | 216,606 |  | 234,116

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Kidderminster Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Profit before tax | 834,777 |  | 912,131
Tax on profit at 24.7% (UK standard rate) | 206,222 |  | 225,087
Goodwill/depreciation not allowed for tax | 10,541 |  | 10,962
Expenses not deductible for tax purposes | 2,063 |  | 1,914
Capital allowances | (1,592 ) |  | (3,316 )
Short term timing differences | (285 ) |  | (531 )
Prior period adjustment | (85 ) |  | -
Difference in tax rates | (258 ) |  | -
Total tax charge for the period | 216,606 |  | 234,116

12. Intangible Assets
Group

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 1,026,644
As at 31 December 2025 | 1,026,644
Amortisation
As at 1 January 2025 | 1,026,644
As at 31 December 2025 | 1,026,644
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

Company

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 366,000
As at 31 December 2025 | 366,000
Amortisation
As at 1 January 2025 | 366,000
As at 31 December 2025 | 366,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

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Kidderminster Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Tangible Assets
Group

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 3,311,981 | 491,332 | 42,044 | 3,845,357
As at 31 December 2025 | 3,311,981 | 491,332 | 42,044 | 3,845,357
Depreciation
As at 1 January 2025 | 427,801 | 442,592 | 28,331 | 898,724
Provided during the period | 33,190 | 6,061 | 3,428 | 42,679
As at 31 December 2025 | 460,991 | 448,653 | 31,759 | 941,403
Net Book Value
As at 31 December 2025 | 2,850,990 | 42,679 | 10,285 | 2,903,954
As at 1 January 2025 | 2,884,180 | 48,740 | 13,713 | 2,946,633

Land and property includes a freehold investment property. It is held at the current fair value of £750,000 (2024: £750,000). This property was valued in April 2024 by Mr G B Forbes, MRICS (an independent valuer) at £750,000. The directors made their own assessment and this confirmed that the valuation remains applicable to 31 December 2025, there having been no material fluctuations in the local market.
Company

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 2,561,981 | 219,625 | 42,044 | 2,823,650
As at 31 December 2025 | 2,561,981 | 219,625 | 42,044 | 2,823,650
Depreciation
As at 1 January 2025 | 427,801 | 195,901 | 28,331 | 652,033
Provided during the period | 33,190 | 3,559 | 3,428 | 40,177
As at 31 December 2025 | 460,991 | 199,460 | 31,759 | 692,210
Net Book Value
As at 31 December 2025 | 2,100,990 | 20,165 | 10,285 | 2,131,440
As at 1 January 2025 | 2,134,180 | 23,724 | 13,713 | 2,171,617

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Kidderminster Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
14. Investments
Company

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 659,014
As at 31 December 2025 | 659,014
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 659,014
As at 1 January 2025 | 659,014

Subsidiaries
Details of the group's subsidiaries as at 31 December 2025 are as follows:

Name of undertaking | Registered Office | Class of shares held | Direct holding | Indirect holding
--- | --- | --- | --- | ---
P.A.R. Nursing Homes Limited | Masonic Building, 9 Mill Street, Sutton Coldfield, West Midlands, B72 1TJ | Ordinary | 100.00% | -

The aggregate capital and reserves and the result for the year of the subsidiaries listed above was as follows:

| Capital and Reserves | Profit/(loss)
--- | --- | ---
| £ | £
P.A.R. Nursing Homes Limited | 1,009,605 | 51,343

15. Stocks

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
| £ |  | £ |  | £ |  | £
Stock | 1,000 |  | 1,000 |  | 1,000 |  | 1,000

16. Debtors

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
| £ |  | £ |  | £ |  | £
Due within one year
Trade debtors | 124,362 |  | 189,401 |  | 124,362 |  | 189,401
Prepayments and accrued income | 33,052 |  | 29,632 |  | 31,831 |  | 28,441
Other debtors | 44,627 |  | 870 |  | 1,870 |  | 870
Amounts owed by subsidiaries | - |  | - |  | 158,289 |  | 150,434
| 202,041 |  | 219,903 |  | 316,352 |  | 369,146

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Kidderminster Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
17. Creditors: Amounts Falling Due Within One Year

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
| £ |  | £ |  | £ |  | £
Trade creditors | 21,216 |  | 79,105 |  | 21,216 |  | 79,105
Corporation tax | 217,025 |  | 234,781 |  | 205,112 |  | 221,243
Other taxes and social security | 54,518 |  | 43,829 |  | 54,518 |  | 43,829
Other creditors | 133,626 |  | 198,504 |  | 72,333 |  | 69,468
Accruals and deferred income | 190,427 |  | 191,193 |  | 185,777 |  | 186,003
Directors' loan accounts | 71,486 |  | 166,356 |  | 71,486 |  | 166,356
| 688,298 |  | 913,768 |  | 610,442 |  | 766,004

18. Deferred Taxation
The provision for deferred tax is made up as follows:

| Group |  | Company
--- | --- | --- | ---
| 2025 |  | 2024 |  | 2025 |  | 2024
| £ |  | £ |  | £ |  | £
Other timing differences | 12,767 |  | 13,052 |  | 9,107 |  | 9,052

19. Provisions for Liabilities

Group
| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 13,052 | 13,052
Utilised | (285 ) | (285)
Balance at 31 December 2025 | 12,767 | 12,767

Company
| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 9,052 | 9,052
Deferred taxation | 55 | 55
Balance at 31 December 2025 | 9,107 | 9,107

20. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
4 Ordinary Shares of £ 1.00 each | 4 |  | 4

21. Pension Commitments
The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. During the year the charge to profit or loss in respect of defined contribution schemes was £99,707 (2024: £106,274). At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
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Kidderminster Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
22. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 80,000 |  | 100,000

23. Related Party Disclosures
Mr K S Pawar and Mr S S Pawar the directors of the company each hold 25% of the share capital. During the year they received dividends of £20,000 (2024: £25,000) each.
Within other creditors are amounts of £62,217 (2024: £42,217) and £nil (2024: £17,472) due to the shareholders A Pawar and D Dhami respectively.
Within other debtors is an amount of £42,757 owed by Pooltown Care Limited, a company controlled by close family members of the directors and shareholders. During the year the group charged rent amounting to £65,000 (2024: £65,000) to Pooltown Care Limited under normal trade terms.
Page 21