REGISTERED NUMBER: 07745294 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

The Gables Care Centre Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Mallinson

R G Smith

C E Mallinson

REGISTERED OFFICE:

65 Skipton Road

Silsden

Keighley

West Yorkshire

BD20 9LN

REGISTERED NUMBER:

07745294 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Oak Tree House, Harwood Road

Northminster Business Park

Upper Poppleton

York

YO26 6QU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,253,586

1,009,964

1,253,586

1,009,964

CURRENT ASSETS

Debtors

6

133,822

197,814

Cash at bank and in hand

467,404

491,962

601,226

689,776

CREDITORS

Amounts falling due within one year

7

191,929

254,971

NET CURRENT ASSETS

409,297

434,805

TOTAL ASSETS LESS CURRENT LIABILITIES

1,662,883

1,444,769

PROVISIONS FOR LIABILITIES

8

42,454

20,988

NET ASSETS

1,620,429

1,423,781

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,620,329

1,423,681

SHAREHOLDERS' FUNDS

1,620,429

1,423,781

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

R G Smith - Director

1.	STATUTORY INFORMATION

The Gables Care Centre 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same 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.

Income recognition

Income is recognised when the conditions contained within a contract for services have been met.

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 ten 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.

Freehold property

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 53 (2024 - 53 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

250,000

AMORTISATION

At 1 January 2025

and 31 December 2025

250,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 January 2025

1,250,000

280,206

1,530,206

Additions

251,136

36,319

287,455

Disposals

-

(7,874

)

(7,874

)

At 31 December 2025

1,501,136

308,651

1,809,787

DEPRECIATION

At 1 January 2025

331,250

188,992

520,242

Charge for year

25,419

15,669

41,088

Eliminated on disposal

-

(5,129

)

(5,129

)

At 31 December 2025

356,669

199,532

556,201

NET BOOK VALUE

At 31 December 2025

1,144,467

109,119

1,253,586

At 31 December 2024

918,750

91,214

1,009,964

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

119,665

185,790

Prepayments and accrued income

14,157

12,024

133,822

197,814

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

13,545

47,626

Taxation and social security

115,788

60,066

Directors' current accounts

27,926

39,188

Accruals and deferred income

34,670

108,091

191,929

254,971

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

42,454

20,988

Deferred

tax

£

Balance at 1 January 2025

20,988

Provided during year

21,466

Balance at 31 December 2025

42,454

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

475

Ordinary A

£0.10

47

47

475

Ordinary B

£0.10

48

48

50

Ordinary C

£0.10

5

5

100

100

10.	RELATED PARTY DISCLOSURES

2025

2024

£

£

Amount due to the directors

27,926

39,188

No interest has been charged.