REGISTERED NUMBER: 05931492 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

ADM Care Homes Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Wragg

J M Wragg

SECRETARY:

J M Wragg

REGISTERED OFFICE:

The Beeches

12 Higham Road

Rushden

Northamptonshire

NN10 6DZ

REGISTERED NUMBER:

05931492 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Office 1

Engine House

Marshalls Yard

Gainsborough

Lincolnshire

DN21 2NA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ADM Care Homes Limited for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of ADM Care Homes Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ADM Care Homes Limited and state those matters that we have agreed to state to the Board of Directors of ADM Care Homes Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ADM Care Homes Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that ADM Care Homes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ADM Care Homes Limited. You consider that ADM Care Homes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ADM Care Homes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Office 1

Engine House

Marshalls Yard

Gainsborough

Lincolnshire

DN21 2NA

16 July 2026

FIXED ASSETS

Tangible assets

4

1,685,374

1,706,252

CURRENT ASSETS

Stocks

1,105

526

Debtors

5

133,189

75,017

Cash at bank

265,749

269,528

400,043

345,071

CREDITORS

Amounts falling due within one year

6

162,415

136,128

NET CURRENT ASSETS

237,628

208,943

TOTAL ASSETS LESS CURRENT LIABILITIES

1,923,002

1,915,195

CREDITORS

Amounts falling due after more than one year

7

(573,480

)

(605,672

)

PROVISIONS FOR LIABILITIES

(22,944

)

(24,013

)

NET ASSETS

1,326,578

1,285,510

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

1,040,800

1,040,800

Retained earnings

285,678

244,610

SHAREHOLDERS' FUNDS

1,326,578

1,285,510

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 14 July 2026 and were signed on its behalf by:

J M Wragg - Director

1.	STATUTORY INFORMATION

ADM Care Homes 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Land and Buildings

-

Straight line at 1%

Fixtures and fittings

-

15% on cost

Motor vehicles

-

10% on reducing balance

Computer equipment

-

20% on cost

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

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

Revaluation

The land and buildings is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Land and

and

Motor

Computer

Buildings

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 March 2025

1,660,000

145,436

68,262

8,988

1,882,686

Additions

-

8,932

-

2,996

11,928

At 28 February 2026

1,660,000

154,368

68,262

11,984

1,894,614

DEPRECIATION

At 1 March 2025

49,800

106,174

16,814

3,646

176,434

Charge for year

16,600

9,228

5,145

1,833

32,806

At 28 February 2026

66,400

115,402

21,959

5,479

209,240

NET BOOK VALUE

At 28 February 2026

1,593,600

38,966

46,303

6,505

1,685,374

At 28 February 2025

1,610,200

39,262

51,448

5,342

1,706,252

Cost or valuation at 28 February 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2024

940,000

-

940,000

Cost

720,000

234,614

954,614

1,660,000

234,614

1,894,614

£720,000 is the cost base for the land and buildings upon the transition to FRS 1021A on 28 February 2017. The original cost was £726,908.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

83,114

72,017

Other debtors

50,075

3,000

133,189

75,017

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

69,093

19,152

Hire purchase contracts

10,764

10,269

Trade creditors

7,260

4,584

Taxation and social security

56,630

75,317

Other creditors

18,668

26,806

162,415

136,128

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

572,560

593,988

Hire purchase contracts

920

11,684

573,480

605,672

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

498,026

519,781

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

641,653

613,140

Hire purchase contracts

11,684

21,953

653,337

635,093

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

25

Ordinary A

£1

25

25

75

Ordinary B

£1

75

75

100

100