Quay Court (Care Centre) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03836100 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Quay Court (Care Centre) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G P Rogers

Mrs N J Rogers

Mr D L Jones

Mrs J C Davies

Miss L A Rogers

SECRETARY:

Mrs N J Rogers

REGISTERED OFFICE:

128 High Street

Crediton

Devon

EX17 3LQ

REGISTERED NUMBER:

03836100 (England and Wales)

ACCOUNTANTS:

Bedford & Co Ltd

128 High Street

Crediton

Devon

EX17 3LQ

FIXED ASSETS

Tangible assets

4

2,010,698

2,085,173

CURRENT ASSETS

Stocks

4,255

2,135

Debtors

5

127,127

126,112

Cash at bank

2,293,690

2,324,306

2,425,072

2,452,553

CREDITORS

Amounts falling due within one year

6

561,410

725,765

NET CURRENT ASSETS

1,863,662

1,726,788

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,874,360

3,811,961

PROVISIONS FOR LIABILITIES

41,341

49,312

NET ASSETS

3,833,019

3,762,649

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

3,833,017

3,762,647

SHAREHOLDERS' FUNDS

3,833,019

3,762,649

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

Mr G P Rogers - Director

1.	STATUTORY INFORMATION

Quay Court (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.

The company's places of business are Squares Quay, Kingsbridge, Devon, TQ7 1HN and Embankment Road, Kingsbridge, Devon, TQ7 1JN.

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.

Turnover

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

Revenue is recognised when services are delivered to residents such that risks and rewards of ownership have been transferred to them and that there is sufficient reliable evidence that delivery of services has occurred.

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

-

at varying rates on cost

Plant and machinery etc

-

25% on reducing balance and 20% on cost

Stocks

Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 74 (2024 - 86 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

2,950,755

1,263,418

4,214,173

Additions

-

51,333

Disposals

-

(42,387

)

(42,387

)

At 31 December 2025

2,950,755

1,272,364

4,223,119

DEPRECIATION

At 1 January 2025

1,098,896

1,030,104

2,129,000

Charge for year

40,429

55,576

96,005

Eliminated on disposal

-

(12,584

)

(12,584

)

At 31 December 2025

1,139,325

1,073,096

2,212,421

NET BOOK VALUE

At 31 December 2025

1,811,430

199,268

2,010,698

At 31 December 2024

1,851,859

233,314

2,085,173

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

41,611

49,171

Amounts owed by group undertakings

12,365

9,791

Other debtors

73,151

67,150

127,127

126,112

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

42,328

43,904

Taxation and social security

212,157

214,229

Other creditors

306,925

467,632

561,410

725,765

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

Mr D L Jones

Balance outstanding at start of year

43,047

36,710

Amounts advanced

1,870

6,337

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

44,917

43,047

Interest was charged on the amount advanced at an annual rate of 2.25% and 3.75%.