Company registration number 05323590 (England and Wales)
THE FIRS CARE HOME LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 8 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
THE FIRS CARE HOME LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
THE FIRS CARE HOME LIMITED
BALANCE SHEET
AS AT 8 NOVEMBER 2025
08 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,481,281
1,448,388
Current assets
Stocks
1,250
1,800
Debtors
4
29,454
51,032
Cash at bank and in hand
13,883
29,570
44,587
82,402
Creditors: amounts falling due within one year
5
(573,304)
(221,311)
Net current liabilities
(528,717)
(138,909)
Total assets less current liabilities
952,564
1,309,479
Provisions for liabilities
(17,607)
(9,191)
Net assets
934,957
1,300,288
Capital and reserves
Called up share capital
6
130
130
Revaluation reserve
598,777
598,777
Profit and loss reserves
336,050
701,381
Total equity
934,957
1,300,288
THE FIRS CARE HOME LIMITED
BALANCE SHEET (CONTINUED)
AS AT 8 NOVEMBER 2025
08 November 2025
- 2 -

For the financial year ended 8 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 July 2026 and are signed on its behalf by:
Mr G Jassal
Dr D Bajwa
Director
Director
Company registration number 05323590 (England and Wales)
THE FIRS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 8 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

The Firs Care Home Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Stevens Lane, Breaston, Derby, DE72 3BU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue represents the fair value of consideration receivable for the provision of residential care services for the elderly and disabled, net of value added tax and trade discounts. Revenue is recognised as the services are provided over the period of care. Income received in advance is deferred and recognised in the period to which it relates

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Nil
Fixtures and fittings
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

THE FIRS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 8 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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 realise 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 cost 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.

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, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts 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. A m ounts 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.

THE FIRS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 8 NOVEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

THE FIRS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 8 NOVEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.13

Related Party transaction

As a wholly owned subsidiary of DGI Care Limited, advantage has been taken of the exemptions conferred by paragraph 3(c) of the Financial Reporting Standard Number 8 - 'Related Party Disclosures', from the requirement to disclose transactions with other companies within the group.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
35
33
3
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost or valuation
At 9 November 2024
1,398,800
166,726
1,565,526
Additions
-
0
54,792
54,792
At 8 November 2025
1,398,800
221,518
1,620,318
Depreciation and impairment
At 9 November 2024
-
0
117,138
117,138
Depreciation charged in the year
-
0
21,899
21,899
At 8 November 2025
-
0
139,037
139,037
Carrying amount
At 8 November 2025
1,398,800
82,481
1,481,281
At 8 November 2024
1,398,800
49,588
1,448,388

Land and buildings with a carrying amount of £1,306,011 were revalued at 22 October 2019 by Robert Ellis Estate Agents, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
29,454
51,032
THE FIRS CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 8 NOVEMBER 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
358,074
105,171
Taxation and social security
184,496
69,625
Other creditors
30,734
46,515
573,304
221,311
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
Ordinary A shares of £1 each
10
10
10
10
Ordinary B shares of £1 each
10
10
10
10
Ordinary C shares of £1 each
10
10
10
10
130
130
130
130
7
Parent company

The parent company is DGI Care Limited. The company is incorporated in United Kingdom,The ultimate controlling party is Mr G Jassal and Dr D Bajwa by virtue of their shareholdings in DGI Care Limited.

2025-11-08 2024-11-09 false false false 13 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr G Jassal Dr D Bajwa 05323590 2024-11-09 2025-11-08 05323590 2025-11-08 05323590 2024-11-08 05323590 core:LandBuildings core:OwnedOrFreeholdAssets 2025-11-08 05323590 core:FurnitureFittings 2025-11-08 05323590 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-08 05323590 core:FurnitureFittings 2024-11-08 05323590 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-08 05323590 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-08 05323590 core:CurrentFinancialInstruments 2025-11-08 05323590 core:CurrentFinancialInstruments 2024-11-08 05323590 core:ShareCapital 2025-11-08 05323590 core:ShareCapital 2024-11-08 05323590 core:RevaluationReserve 2025-11-08 05323590 core:RevaluationReserve 2024-11-08 05323590 core:RetainedEarningsAccumulatedLosses 2025-11-08 05323590 core:RetainedEarningsAccumulatedLosses 2024-11-08 05323590 core:ShareCapitalOrdinaryShareClass1 2025-11-08 05323590 core:ShareCapitalOrdinaryShareClass1 2024-11-08 05323590 core:ShareCapitalOrdinaryShareClass2 2025-11-08 05323590 core:ShareCapitalOrdinaryShareClass2 2024-11-08 05323590 core:ShareCapitalOrdinaryShareClass3 2025-11-08 05323590 core:ShareCapitalOrdinaryShareClass3 2024-11-08 05323590 core:ShareCapitalOrdinaryShareClass4 2025-11-08 05323590 core:ShareCapitalOrdinaryShareClass4 2024-11-08 05323590 core:ShareCapitalOrdinaryShares 2025-11-08 05323590 core:ShareCapitalOrdinaryShares 2024-11-08 05323590 bus:Director1 2024-11-09 2025-11-08 05323590 bus:Director2 2024-11-09 2025-11-08 05323590 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-09 2025-11-08 05323590 core:FurnitureFittings 2024-11-09 2025-11-08 05323590 2023-11-09 2024-11-08 05323590 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-08 05323590 core:FurnitureFittings 2024-11-08 05323590 2024-11-08 05323590 bus:OrdinaryShareClass1 2024-11-09 2025-11-08 05323590 bus:OrdinaryShareClass2 2024-11-09 2025-11-08 05323590 bus:OrdinaryShareClass3 2024-11-09 2025-11-08 05323590 bus:OrdinaryShareClass4 2024-11-09 2025-11-08 05323590 bus:OrdinaryShareClass1 2025-11-08 05323590 bus:OrdinaryShareClass1 2024-11-08 05323590 bus:OrdinaryShareClass2 2025-11-08 05323590 bus:OrdinaryShareClass2 2024-11-08 05323590 bus:OrdinaryShareClass3 2025-11-08 05323590 bus:OrdinaryShareClass3 2024-11-08 05323590 bus:OrdinaryShareClass4 2025-11-08 05323590 bus:OrdinaryShareClass4 2024-11-08 05323590 bus:AllOrdinaryShares 2025-11-08 05323590 bus:AllOrdinaryShares 2024-11-08 05323590 bus:PrivateLimitedCompanyLtd 2024-11-09 2025-11-08 05323590 bus:FRS102 2024-11-09 2025-11-08 05323590 bus:AuditExemptWithAccountantsReport 2024-11-09 2025-11-08 05323590 bus:SmallCompaniesRegimeForAccounts 2024-11-09 2025-11-08 05323590 bus:FullAccounts 2024-11-09 2025-11-08 xbrli:pure xbrli:shares iso4217:GBP