REGISTERED NUMBER: 03474999 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 31 January 2026

for

Moor Park House Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Statement of Comprehensive Income

7

Balance Sheet

8

Statement of Changes in Equity

9

Notes to the Financial Statements

10

DIRECTORS:

C D Root

E P Follwell

V Curthan

S Bonnard

SECRETARY:

C D Root

REGISTERED OFFICE:

Moor Park House

81-83 Garstang Road

Preston

Lancashire

PR1 1LD

REGISTERED NUMBER:

03474999 (England and Wales)

BANKERS:

Lloyds Bank plc

Fishergate

Preston

PR1 2JB

The directors present their strategic report for the year ended 31 January 2026.

REVIEW OF BUSINESS

The results for the year ended 31 January 2026 are set out on page 8. These results show a total fee income of £7,969,205 compared to £7,261,723 for 2025, resulting in an operating profit of £1,126,221, compared to £1,205,991 for 2025 and a net profit after taxation of £703,189 compared to £734,821 for 2025. Turnover has increased as the Home's service mix has continued to become more nursing orientated, whilst these changes have caused a transitory increase in staffing and training costs.

Staffing on-costs have continued to increase with the continued absorption of the Government's increases in Employers' National Insurance contributions and in National Minimum Wage. Competition for staff continues to increase alongside inflationary pressures, meaning that the Company has been subject to further significant increases in wage rates. However, these challenges have been largely mitigated by the measures that the Company has put in place over the past few years to access the wider pool of potential employees.

PRINCIPAL RISKS AND UNCERTAINTIES

As last year, UK government finances continue to be stretched with inflation keeping interest rates relatively high and putting pressure on public spending. Whilst funding for the NHS primary care has increased, the Government has not yet mirrored this in social care funding. However, the bulk of the Company's revenue comes from the NHS, so Moor Park remains reasonably insulated in this regard.

Post balance sheet, the Home has managed well with significant external factors described above through its continued strong occupancy and high fees. The business is confident of its viability with continued strong cash reserves and liquidity.

Continued demographic pressures and scarcity of complex care beds continue to lead to increasing demand for care home places. The management continue to develop business with specialist referrers. Funding for the Company is not considered to be a risk, as Moor Park House Limited has a strong balance sheet with secure long term funding agreements and excellent relationships with its bankers.

ON BEHALF OF THE BOARD:

C D Root - Director

3 July 2026

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of operating a specialised nursing home.

DIVIDENDS

No interim dividend was paid during the year. The directors recommend a final dividend of 83.333p per share.

The total distribution of dividends for the year ended 31 January 2026 will be £500,000.

FUTURE DEVELOPMENTS

Subject to the external risks placed on the company, demand for care placements is expected to remain constant and the company anticipates capitalizing on this as a result of the quality of service being provided to the residents and the company's rapport with local authorities and NHS contracting teams.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

C D Root

E P Follwell

V Curthan

S Bonnard

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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 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 of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	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's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

During the year, Rushtons have expressed their willingness to continue as the auditor of the company.

ON BEHALF OF THE BOARD:

C D Root - Director

3 July 2026

Opinion

We have audited the financial statements of Moor Park House Limited (the 'company') for the year ended 31 January 2026 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, 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, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 January 2026 and of its profit 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the 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 company's ability to continue as a going concern for a period of at least twelve 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 directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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 the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and 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 Statement of Directors' Responsibilities set out on page three, 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 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 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 company or to cease operations, or have no realistic alternative but to do so.

Auditors' 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 a Report of the Auditors 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:

In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered a number of issues, such as the nature of the company’s industry, their control environment and business performance. We also discussed amongst our engagement team how and where fraud might occur and any potential indicators of fraud.

We obtained an understanding of the legal and regulatory framework that the company operates in and focussed our attention on any laws and regulations which might be considered as "showstoppers". We also looked at internal controls in place at the company, established to mitigate risks related to fraud or non-compliance with laws and regulations.

In response to other identified risks, we reviewed the financial statement disclosures, we made enquiries of the company as to potential litigation and claims, we performed analytical procedures to look for unusual trends or unexpected relationships and we read any available meeting minutes.

We also addressed the risk of fraud through management override of controls by testing appropriate journal entries and other adjustments. We also assessed accounting estimates and considered any significant transactions that might be considered unusual in the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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 we are required to state to them in a Report of the Auditors 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.

Adam Calvert FCA (Senior Statutory Auditor)

for and on behalf of Rushtons

Chartered Accountants

Shorrock House

1 Faraday Court

Fulwood

Preston

Lancashire

PR2 9NB

3 July 2026

TURNOVER

3

7,969,205

7,261,723

Cost of sales

(5,826,236

)

(5,049,965

)

GROSS PROFIT

2,142,969

2,211,758

Administrative expenses

(1,016,748

)

(1,006,556

)

1,126,221

1,205,202

Other operating income

-

789

OPERATING PROFIT

5

1,126,221

1,205,991

Interest receivable and similar income

797

820

1,127,018

1,206,811

Interest payable and similar expenses

6

(180,615

)

(218,253

)

PROFIT BEFORE TAXATION

946,403

988,558

Tax on profit

7

(243,214

)

(253,737

)

PROFIT FOR THE FINANCIAL YEAR

703,189

734,821

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

703,189

734,821

FIXED ASSETS

Tangible assets

9

4,240,875

3,979,612

CURRENT ASSETS

Stocks

10

8,400

8,400

Debtors

11

2,984,226

2,851,601

Cash at bank and in hand

627,680

1,004,676

3,620,306

3,864,677

CREDITORS

Amounts falling due within one year

12

1,002,031

1,077,305

NET CURRENT ASSETS

2,618,275

2,787,372

TOTAL ASSETS LESS CURRENT LIABILITIES

6,859,150

6,766,984

CREDITORS

Amounts falling due after more than one year

13

(2,344,267

)

(2,476,047

)

PROVISIONS FOR LIABILITIES

16

(235,364

)

(214,607

)

NET ASSETS

4,279,519

4,076,330

CAPITAL AND RESERVES

Called up share capital

17

6,000

6,000

Retained earnings

18

4,273,519

4,070,330

SHAREHOLDERS' FUNDS

4,279,519

4,076,330

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

C D Root - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 February 2024

6,000

3,735,509

3,741,509

Changes in equity

Dividends

-

(400,000

)

(400,000

)

Total comprehensive income

-

734,821

734,821

Balance at 31 January 2025

6,000

4,070,330

4,076,330

Changes in equity

Dividends

-

(500,000

)

(500,000

)

Total comprehensive income

-

703,189

703,189

Balance at 31 January 2026

6,000

4,273,519

4,279,519

1.	STATUTORY INFORMATION

Moor Park House 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 financial statements are presented in Sterling (£) and are rounded to the nearest £1.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of of the assets, liabilities, financial position and profit or loss of the group.

The financial statements of the company are consolidated in the financial statements of Moor Park Home Holdings Limited. These consolidated financial statements are available from its registered office, Moor Park House, 81-83 Garstang Road, Preston, Lancashire, PR1 1LD.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows.

Turnover

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

Turnover from the supply of care services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where payments are received from customers in advance of services provided the amounts are recorded as deferred income and included as part of payables due within one year.

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

5% on cost, 2% on cost and Nil

Plant and machinery

25% on cost

Fixtures and fittings

25% on reducing balance

Motor vehicles

25% on reducing balance

Computer equipment

33% on cost

Land is not depreciated.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Treasury operations and financial instruments

The company neither has nor needs to use an overdraft facility, relying instead on effective management of financial resources. In addition to cash, the company's working capital comprises trade debtors and trade creditors that arise solely from its care home operations.

Liquidity risk

The company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business.

Interest rate risk

The company is exposed to fair value interest rate risk on its fixed rate borrowings and cash flow interest rate risk on variable rate borrowings and finance loans. The company had no fixed rate borrowings for the year ended 31 January 2026.

Credit risk

Trade debtors are monitored on an ongoing basis and provision is made for doubtful debts where necessary.

Taxation

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

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

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.

TURNOVER

The turnover shown in the profit and loss account represents residents' fees earned during the year.

4.	EMPLOYEES AND DIRECTORS

2026

2025

£

£

Wages and salaries

3,978,689

3,615,068

Social security costs

461,628

320,973

Other pension costs

69,011

60,277

4,509,328

3,996,318

The average number of employees during the year was as follows:

2026

2025

Directors

4

4

Management

4

4

Staff

164

172

172

180

There is nothing to report in terms of director's benefits, remuneration, pensions or compensation for loss of office.

5.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Agency staff

1,170,468

875,239

Depreciation - owned assets

100,201

85,556

Auditors' remuneration

12,600

10,500

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

2026

2025

£

£

Bank loan interest

178,342

212,421

Other interest paid

2,273

5,832

180,615

218,253

7.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2026

2025

£

£

Current tax:

UK corporation tax

177,818

235,419

Deferred tax

65,396

18,318

Tax on profit

243,214

253,737

UK corporation tax has been charged at 25% (2025 - 25%).

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

2026

2025

£

£

Profit before tax

946,403

988,558

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2025 - 25%)

236,601

247,140

Effects of:

Expenses not deductible for tax purposes

491

4,073

Remeasurement of deferred tax

6,122

2,524

Total tax charge

243,214

253,737

8.

DIVIDENDS

2026

2025

£

£

Final

500,000

400,000

9.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 February 2025

4,511,008

18,452

419,286

Additions

341,037

8,647

6,989

At 31 January 2026

4,852,045

27,099

426,275

DEPRECIATION

At 1 February 2025

619,406

2,200

354,076

Charge for year

73,195

5,686

17,428

At 31 January 2026

692,601

7,886

371,504

NET BOOK VALUE

At 31 January 2026

4,159,444

19,213

54,771

At 31 January 2025

3,891,602

16,252

65,210

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

30,492

39,475

5,018,713

Additions

-

4,791

361,464

At 31 January 2026

30,492

44,266

5,380,177

DEPRECIATION

At 1 February 2025

27,282

36,137

1,039,101

Charge for year

802

3,090

100,201

At 31 January 2026

28,084

39,227

1,139,302

NET BOOK VALUE

At 31 January 2026

2,408

5,039

4,240,875

At 31 January 2025

3,210

3,338

3,979,612

Freehold land and buildings with a carrying value of £4,159,444 (2025: £3,891,602) have been pledged to secure the borrowings of the company.

Included within freehold land and buildings is non-depreciable land of £1,951,302 (2025: £1,951,302).

10.

STOCKS

2026

2025

£

£

Stocks

8,400

8,400

11.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,344,346

1,202,099

Amounts owed by group undertakings

1,591,995

1,591,995

Other debtors

3,669

13,195

Prepayments

44,216

44,312

2,984,226

2,851,601

12.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 14)

326,242

376,452

Trade creditors

182,106

134,574

Tax

177,818

235,419

Social security and other taxes

87,418

67,282

Other creditors

139,670

133,523

Accrued expenses

88,777

130,055

1,002,031

1,077,305

13.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 14)

2,344,267

2,476,047

14.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

326,242

376,452

Amounts falling due between one and two years:

Bank loans - 1-2 years

2,344,267

2,476,047

15.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

2,670,509

2,852,499

Lloyds Bank plc holds a mortgage and debenture over the assets of the company.

16.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

238,477

172,670

Other timing differences

(3,113

)

(2,702

)

Other provisions

-

44,639

235,364

214,607

Deferred

tax

£

Balance at 1 February 2025

169,968

Provided during year

65,396

Balance at 31 January 2026

235,364

17.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

600,000

Ordinary 1p Shares

1p

6,000

6,000

18.

RESERVES

Retained

earnings

£

At 1 February 2025

4,070,330

Profit for the year

703,189

Dividends

(500,000

)

At 31 January 2026

4,273,519

19.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from the company in an independently administered fund.

The charge to the Income Statement in respect of pension contributions for the year was £69,011 (2025: £60,278).

At the balance sheet date, £29,051 (2025: £25,210) was outstanding as is included in other creditors.

20.	ULTIMATE PARENT COMPANY

Moor Park Home Holdings Limited is regarded by the directors as being the company's ultimate parent company.

Moor Park Home Holdings Limited (Moor Park House, 81 - 83 Garstang Road, Preston, Lancashire, PR1 1LD) owns 100% of the shares in Moor Park House Limited.

Copies of the group accounts for Moor Park Home Holdings Limited are available from Companies House. This is the only group the company is consolidated into for the year.

21.	POST BALANCE SHEET EVENTS

Subsequent to the year end, the shareholders entered into discussions for the sale of the issued share capital of the company. No transaction had been agreed at the date these financial statements were approved.

As the potential sale relates to the ownership of the company's shares and arose after the reporting date, no adjustment has been made to the amounts recognised in these financial statements.