REGISTERED NUMBER: 06243029 (England and Wales)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements for the Year Ended 31 January 2026

for

Moor Park Home Holdings Limited

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Consolidated Statement of Comprehensive Income

7

Consolidated Balance Sheet

8

Company Balance Sheet

9

Consolidated Statement of Changes in Equity

10

Company Statement of Changes in Equity

11

Consolidated Cash Flow Statement

12

Notes to the Consolidated Cash Flow Statement

13

Notes to the Consolidated Financial Statements

14

DIRECTORS:

C D Root

S Bonnard

V Curthan

Ms E P Follwell

SECRETARY:

C D Root

REGISTERED OFFICE:

Moor Park House

81-83 Garstang Road

Preston

Lancashire

PR1 1LD

REGISTERED NUMBER:

06243029 (England and Wales)

The directors present their strategic report of the company and the group 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.

KEY PERFORMANCE INDICATORS

The continued demand for more acute care has enabled the home to maintain their occupancy level at 96.8% (2025: 95%) during the period.

Turnover has increased to £7,969,205 during the year ended 31 January 2026 from £7,261,723 in the previous year.

Employed staff costs as a proportion of fee income was 56.6% (2025: 51.8%).

Agency costs as a proportion of fee income was 14.5% (2025: 11.9%).

ON BEHALF OF THE BOARD:

C D Root - Director

3 July 2026

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

PRINCIPAL ACTIVITY

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

DIVIDENDS

A dividend of £5,000 per share was paid on 21 February 2025. The directors recommend that no final dividend be paid.

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 group, demand for care placements is expected to remain constant and the group anticipates capitalising on this as a result of the quality of service being provided to the residents and the group'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

S Bonnard

V Curthan

Ms E P Follwell

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group 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 the group and of the profit or loss of the group 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 and the 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.

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 group'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 group's auditors are aware of that information.

AUDITORS

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

ON BEHALF OF THE BOARD:

C D Root - Director

3 July 2026

Opinion

We have audited the financial statements of Moor Park Home Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 January 2026 which comprise the Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, 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 group's and of the parent company affairs as at 31 January 2026 and of the group's 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 group 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's and the parent 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 Group 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 Group 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 Group 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 group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group 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 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 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 group's and the 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.

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:

Identifying and assessing potential risks related to irregularities

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 group'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 group 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 group, 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 group 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

Profit attributable to:

Owners of the parent

703,189

734,821

Total comprehensive income attributable to:

Owners of the parent

703,189

734,821

FIXED ASSETS

Intangible assets

11

-

-

Tangible assets

12

4,240,875

3,979,612

Investments

13

-

-

4,240,875

3,979,612

CURRENT ASSETS

Stocks

14

8,400

8,400

Debtors

15

1,392,231

1,259,606

Cash at bank and in hand

627,680

1,004,676

2,028,311

2,272,682

CREDITORS

Amounts falling due within one year

16

1,002,031

1,077,305

NET CURRENT ASSETS

1,026,280

1,195,377

TOTAL ASSETS LESS CURRENT LIABILITIES

5,267,155

5,174,989

CREDITORS

Amounts falling due after more than one year

17

(2,344,267

)

(2,476,047

)

PROVISIONS FOR LIABILITIES

20

(235,364

)

(214,607

)

NET ASSETS

2,687,524

2,484,335

CAPITAL AND RESERVES

Called up share capital

21

100

100

Retained earnings

22

2,687,424

2,484,235

SHAREHOLDERS' FUNDS

2,687,524

2,484,335

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

FIXED ASSETS

Intangible assets

11

-

-

Tangible assets

12

-

-

Investments

13

1,592,273

1,592,273

1,592,273

1,592,273

CREDITORS

Amounts falling due within one year

16

1,591,995

1,591,995

NET CURRENT LIABILITIES

(1,591,995

)

(1,591,995

)

TOTAL ASSETS LESS CURRENT LIABILITIES

278

278

CAPITAL AND RESERVES

Called up share capital

21

100

100

Retained earnings

22

178

178

SHAREHOLDERS' FUNDS

278

278

Company's profit for the financial year

500,000

400,000

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

100

2,149,414

2,149,514

Changes in equity

Dividends

-

(400,000

)

(400,000

)

Total comprehensive income

-

734,821

734,821

Balance at 31 January 2025

100

2,484,235

2,484,335

Changes in equity

Dividends

-

(500,000

)

(500,000

)

Total comprehensive income

-

703,189

703,189

Balance at 31 January 2026

100

2,687,424

2,687,524

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 February 2024

100

178

278

Changes in equity

Dividends

-

(400,000

)

(400,000

)

Total comprehensive income

-

400,000

400,000

Balance at 31 January 2025

100

178

278

Changes in equity

Dividends

-

(500,000

)

(500,000

)

Total comprehensive income

-

500,000

500,000

Balance at 31 January 2026

100

178

278

Cash flows from operating activities

Cash generated from operations

1

1,081,695

841,093

Interest paid

(180,615

)

(218,253

)

Tax paid

(235,419

)

(234,893

)

Net cash from operating activities

665,661

387,947

Cash flows from investing activities

Purchase of tangible fixed assets

(361,464

)

(142,346

)

Interest received

797

820

Net cash from investing activities

(360,667

)

(141,526

)

Cash flows from financing activities

Loan repayments in year

(181,990

)

(164,032

)

Equity dividends paid

(500,000

)

(400,000

)

Net cash from financing activities

(681,990

)

(564,032

)

Decrease in cash and cash equivalents

(376,996

)

(317,611

)

Cash and cash equivalents at beginning of year

2

1,004,676

1,322,287

Cash and cash equivalents at end of year

2

627,680

1,004,676

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2026

2025

£

£

Profit before taxation

946,403

988,558

Depreciation charges

100,202

85,556

Debtor provision

-

44,639

Finance costs

180,615

218,253

Finance income

(797

)

(820

)

1,226,423

1,336,186

Increase in stocks

-

(3,400

)

Increase in trade and other debtors

(177,265

)

(194,846

)

Increase/(decrease) in trade and other creditors

32,537

(296,847

)

Cash generated from operations

1,081,695

841,093

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 January 2026

31.1.26

1.2.25

£

£

Cash and cash equivalents

627,680

1,004,676

Year ended 31 January 2025

31.1.25

1.2.24

£

£

Cash and cash equivalents

1,004,676

1,322,287

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1.2.25

Cash flow

At 31.1.26

£

£

£

Net cash

Cash at bank and in hand

1,004,676

(376,996

)

627,680

1,004,676

(376,996

)

627,680

Debt

Debts falling due within 1 year

(376,452

)

50,210

(326,242

)

Debts falling due after 1 year

(2,476,047

)

131,780

(2,344,267

)

(2,852,499

)

181,990

(2,670,509

)

Total

(1,847,823

)

(195,006

)

(2,042,829

)

1.	STATUTORY INFORMATION

Moor Park Home Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the General Information page,

The presentational currency of the financial statements is the Pound Sterling (£) and 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.

Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company, Moor Park Home Holdings Limited, together with the entity controlled by the parent company (its subsidiary).

The financial statements for all members of the group have been made up to 31 January 2026.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

The subsidiary has been consolidated in the group's financial statements from the date that control commences until the date that control ceases.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

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 and 2% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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

Liquidity risk

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

Interest rate risk

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

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the group.

An analysis of turnover by class of business is given below:

2026

2025

£

£

Rendering of services

7,969,205

7,261,723

7,969,205

7,261,723

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

165

172

173

The average number of employees by undertakings that were proportionately consolidated during the year was 172 (2025 - 169 ) .

2026

2025

£

£

Directors' remuneration

-

-

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