REGISTERED NUMBER: 07589191 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

St Judes Residential Home Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss L M Bourne

Miss K F Stephens

REGISTERED OFFICE:

C/O APC Accountancy

73 Gilkes Street

Middlesbrough

TS1 5EH

REGISTERED NUMBER:

07589191 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Intangible assets

4

21,250

25,500

Tangible assets

5

87,362

102,779

108,612

128,279

CURRENT ASSETS

Debtors

6

1,094,539

1,055,346

Cash at bank

281,534

315,317

1,376,073

1,370,663

CREDITORS

Amounts falling due within one year

7

64,395

82,442

NET CURRENT ASSETS

1,311,678

1,288,221

TOTAL ASSETS LESS CURRENT LIABILITIES

1,420,290

1,416,500

PROVISIONS FOR LIABILITIES

8

21,840

25,694

NET ASSETS

1,398,450

1,390,806

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,398,350

1,390,706

1,398,450

1,390,806

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

Miss L M Bourne - Director

Miss K F Stephens - Director

1.	STATUTORY INFORMATION

St Judes Residential Home 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.

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.

These accounts replace the original accounts, are now the statutory accounts and are prepared as they were at the date of the original accounts.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

85,000

AMORTISATION

At 1 April 2025

59,500

Charge for year

4,250

At 31 March 2026

63,750

NET BOOK VALUE

At 31 March 2026

21,250

At 31 March 2025

25,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

233,170

DEPRECIATION

At 1 April 2025

130,391

Charge for year

15,417

At 31 March 2026

145,808

NET BOOK VALUE

At 31 March 2026

87,362

At 31 March 2025

102,779

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

66,173

60,932

Other debtors

1,028,366

994,414

1,094,539

1,055,346

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

2,337

Taxation and social security

60,100

76,235

Other creditors

4,295

3,870

64,395

82,442

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

21,840

25,694

Deferred

tax

£

Balance at 1 April 2025

25,694

Utilised during year

(3,854

)

Timing difference

Balance at 31 March 2026

21,840

9.	RELATED PARTY DISCLOSURES

The company is a subsidiary of St Judes Residential Home LK Limited.

The company is under the ultimate control of its directors.

As at the 31st March 2026 the company owed the directors £173 (2025: the directors owed the company £57,167).

As at the 31st March 2026 the company was owed £1,019,285 by St Judes Residential Home LK Limited (2025: £920,938).

During the year the company paid rent of £29,600 (2025: £29,600) to St Judes Residential Home LK Ltd.