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REGISTERED NUMBER: 06276055 (England and Wales)

LODGE GROUP CARE UK LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 10 |

LODGE GROUP CARE UK LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | J M Timbs

| SECRETARY: | K Timbs

| REGISTERED OFFICE: | 87 High Street

| Heathfield

| Sussex

| TN21 8JA

| REGISTERED NUMBER: | 06276055 (England and Wales)

| ACCOUNTANTS: | Cox Costello & Horne

| Chartered Accountants and Tax Advisors

| 7 St John's Road

| Harrow

| HA1 2EY

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

BALANCE SHEET

31 DECEMBER 2025

31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,017,591 |  | 1,063,488 |  |

Investments | 6 | 465,868 |  | 344,204 |  |

1,483,459 |  | 1,407,692 |  |

CURRENT ASSETS

Debtors | 7 | 586,115 |  | 424,555 |  |

Cash at bank and in hand | 717,858 |  | 517,454 |  |

1,303,973 |  | 942,009 |  |

CREDITORS

Amounts falling due within one year | 8 | 865,620 |  | 663,035 |  |

NET CURRENT ASSETS | 438,353 |  | 278,974 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,921,812 |  | 1,686,666 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (411,493 | ) | (485,508 | ) |

PROVISIONS FOR LIABILITIES | (32,397 | ) | (42,665 | ) |

NET ASSETS | 1,477,922 |  | 1,158,493 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Share premium | 189,900 |  | 189,900 |  |

Revaluation reserve | 11 | 49,325 |  | 49,325 |  |

Capital redemption reserve | 100 |  | 100 |  |

Profit and loss account | 1,237,597 |  | 918,168 |  |

SHAREHOLDERS' FUNDS | 1,477,922 |  | 1,158,493 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

BALANCE SHEET - continued

31 DECEMBER 2025

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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 July 2026 and were signed by:

J M Timbs - Director

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Lodge Group Care UK 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Going concern

| The company meets its day-to-day working capital requirements through its cash at bank and loan facilities. The company's forecasts and projections, taking account of reasonably possible changes in trading performance, show that the company should be able to operate within the level of its current facilities. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future; taken to be 12 months from signing the financial statements. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Preparation of consolidated financial statements

| The financial statements contain information about Lodge Group Care UK Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents, which is the company's principal activity, sales and services in the health and social care sector, stated net of any value added tax. Revenue is recognised when services are provided, with any fees invoiced in advance included within deferred income until the service is completed.

| All turnover is attributable to the United Kingdom.

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost, less accumulated depreciation (except freehold land) and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Freehold land has an unlimited useful life and, therefore, is not depreciated. Freehold buildings are depreciated, although the directors have assessed that the residual value is equivalent to the historic cost, and will remain constant during the useful economic life of the buildings. The fair value of freehold land and buildings has been valued at £910,000 (by the directors based on an informal desktop research).

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

| Depreciation is provided on the following basis:

| - | Land |  | - not provided |

| - | Buildings |  | - 0% |

| - | Motor vehicle |  | - 20% on cost |

| - | Fixtures and fittings |  | - 17% on cost |

| - | Computer equipment |  | - 25% on cost |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realised the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Impairment of financial assets

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Classification of financial liabilities

| 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.

| Basic financial liabilities

| Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Cash at bank and in hand

| Cash at bank and in hand are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 year 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs

| The company makes contributes into the personal retirement schemes of certain staff. Contributions by the charity and staff are determined by mutual agreement.

| To comply with automatic enrolment laws, the company signed a participation agreement with a pension provider by which staff become members of an independently administered pension plan. The company and staff make contributions as specified in the plan.

| In the aforementioned schemes, staff contract directly with the pension company, and assets of those schemes are held separately from those of the company. The company acts as agent in collecting and paying over staff pension contributions. Once the contributions have been paid, the company as employer has no further obligations.

| The company's contributions are charged to the profit and loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 185 (2024 - 189 ) .

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 2,460 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 2,460 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST OR VALUATION

| At 1 January 2025 | 910,000 |  | 713,094 |  | 1,623,094 |  |

| Additions | - |  | 12,621 |  | 12,621 |  |

| At 31 December 2025 | 910,000 |  | 725,715 |  | 1,635,715 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 559,606 |  | 559,606 |  |

| Charge for year | - |  | 58,518 |  | 58,518 |  |

| At 31 December 2025 | - |  | 618,124 |  | 618,124 |  |

| NET BOOK VALUE

| At 31 December 2025 | 910,000 |  | 107,591 |  | 1,017,591 |  |

| At 31 December 2024 | 910,000 |  | 153,488 |  | 1,063,488 |  |

| Cost or valuation at 31 December 2025 is represented by:

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| Valuation in 2024 | 65,767 |  | - |  | 65,767 |  |

| Cost | 844,233 |  | 725,715 |  | 1,569,948 |  |

910,000 |  | 725,715 |  | 1,635,715 |  |

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 January 2025 | 344,204 |  |

| Additions | 121,664 |  |

| At 31 December 2025 | 465,868 |  |

| NET BOOK VALUE

| At 31 December 2025 | 465,868 |  |

| At 31 December 2024 | 344,204 |  |

7. | DEBTORS

31.12.25 | 31.12.24 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 498,971 |  | 354,797 |  |

| Other debtors | 85,586 |  | 68,200 |  |

584,557 |  | 422,997 |  |

| Amounts falling due after more than one year:

| Other debtors | 1,558 |  | 1,558 |  |

| Aggregate amounts | 586,115 |  | 424,555 |  |

| Other debtors falling due after one year comprises property deposits. Property deposits are held by the landlord as security concerning any financial obligations arising upon the termination of the relevant rental agreement(s).

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.12.25 | 31.12.24 |

| £ | £

| Bank loans | 55,838 |  | 50,334 |  |

| Hire purchase contracts | 17,705 |  | 25,861 |  |

| Trade creditors | 36,497 |  | 43,767 |  |

| Taxation and social security | 275,584 |  | 177,660 |  |

| Other creditors | 479,996 |  | 365,413 |  |

865,620 |  | 663,035 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

31.12.25 | 31.12.24 |

| £ | £

| Bank loans | 365,835 |  | 421,585 |  |

| Hire purchase contracts | 45,658 |  | 63,923 |  |

411,493 |  | 485,508 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 151,540 |  | 225,098 |  |

LODGE GROUP CARE UK LIMITED (REGISTERED NUMBER: 06276055)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

31.12.25 | 31.12.24 |

| £ | £

| Hire purchase contracts | 63,363 |  | 89,784 |  |

| Bank loans | 421,672 |  | 471,919 |  |

485,035 |  | 561,703 |  |

| The bank loan is secured by way of a registered legal charge. The legal charge is held over the freehold property concerned.

| The hire purchase contracts are secured over the assets concerned.

11. | RESERVES

Revaluation |

reserve |

| £

| At 1 January 2025

| and 31 December 2025 | 49,325 |  |

| The revaluation reserve comprises the movement on the revaluation of freehold property and deferred tax recognised thereon.

12. | OTHER FINANCIAL COMMITMENTS

| During the financial year, the company entered into an insurance premium finance agreement to cover certain company assets. The agreement can be cancelled by either party by providing 30 days notice.

| No decommissioning provision has been made concerning the leased properties. The company has an obligation to bring the leased properties back to its original state when the site is vacated. The director is of the opinion that the costs associated with making good the leased properties are not significant and are confident under current circumstances that the leases will continue for the foreseeable future; considered to be at least 12 months from the signing of the financial statements.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

LODGE GROUP CARE UK LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lodge Group Care UK Limited for the year ended 31 December 2025 which comprise the Profit and Loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Lodge Group Care UK Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lodge Group Care UK Limited and state those matters that we have agreed to state to the director of Lodge Group Care UK Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lodge Group Care UK Limited and its director for our work or for this report.

It is your duty to ensure that Lodge Group Care UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lodge Group Care UK Limited. You consider that Lodge Group Care UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lodge Group Care UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

1 July 2026