Westheath Care Homes (Staffing) Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

Westheath Care Homes (Staffing) Ltd

Company Information

Directors

Mrs Katherine Difford Mr Stephen Difford Mr Aidan Difford

Registered office

The Barn Clann House Clann Lane Bodmin Cornwall PL30 5HD

Accountants

Francis Clark LLP Lowin House Tregolls Road Truro Cornwall TR1 2NA

Westheath Care Homes (Staffing) Ltd

Balance Sheet

31 October 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	128,748	83,075
Cash at bank and in hand		122	70
		128,870	83,145
Creditors: Amounts falling due within one year	5	(116,700)	(71,008)
Net assets		12,170	12,137
Capital and reserves
Called up share capital	6	101	101
Profit and loss account		12,069	12,036
Shareholders' funds		12,170	12,137

Westheath Care Homes (Staffing) Ltd

Balance Sheet

31 October 2025

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 16 July 2026 and signed on its behalf by:
 

......................................... Mr Stephen Difford Director

Company Registration Number: 07793692

Westheath Care Homes (Staffing) Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Barn
Clann House
Clann Lane
Bodmin
Cornwall
PL30 5HD

These financial statements were authorised for issue by the Board on 16 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Westheath Care Homes (Staffing) Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 184 (2024 - 184).

4

Debtors

	Note	2025 £	2024 £
Amounts owed by related parties	7	103,774	63,101
Amounts due for taxation		19,885	19,885
Other receivables		5,000	-
Directors loan account		89	89
		128,748	83,075

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	113,100	67,408
Accruals and deferred income	3,600	3,600
	116,700	71,008

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	101	101	101	101

Westheath Care Homes (Staffing) Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

7	Related party transactions

Transactions with directors

2025	At 1 November 2024 £	At 31 October 2025 £
Mrs Pauline Difford
Mrs P Difford	89	89

Income and receivables from related parties

2025	Entities under common control £
Rendering of services	4,401,722

2024	Entities under common control £
Rendering of services	3,986,564

Summary of transactions with all entities with joint control or significant interest

During the year Westheath Care Homes (Staffing) Ltd provided staff to Westheath Care Homes Ltd, a company owned by the directors and shareholders Mr S Difford and Mrs K Difford. As at 31 October 2025, the balance due from Westheath Care Homes Ltd was £91,775 (31 October 2024 - £63,101). The loan carried no interest and is repayable on demand.


Barclays Bank Plc holds a fixed charge, floating charge (covering all property or undertaking of the company) and a negative pledge over the company for property owned personally by the shareholders but under the companys control.