Terrance House Care Limited

Terrance House Care Limited Accountants' Report For the year ended 31 October 2025
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Broughton & Co. Limited 9 Second Avenue Worthing West Sussex BN14 9NX 22 July 2026 1

Terrance House Care Limited
Accountants' Report
For the year ended 31 October 2025

You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Broughton & Co. Limited
9 Second Avenue
Worthing
West Sussex
BN14 9NX
22 July 2026

Registered Number: 06412797 Terrance House Care Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	4	68,945	97,970
Tangible fixed assets	5	1,873,048	1,803,570
		1,941,993	1,901,540
Current assets
Debtors		702,593	707,987
Cash at bank and in hand		1,763,333	1,583,443
		2,465,926	2,291,430
Creditors: amount falling due within one year		(502,187)	(556,870)
Net current assets		1,963,739	1,734,560

Total assets less current liabilities		3,905,732	3,636,100
Creditors: amount falling due after more than one year		(50,542)	(112,735)
Provisions for liabilities		(35,898)	(38,181)
Net assets		3,819,292	3,485,184

Capital and reserves
Called up share capital	6	2	2
Revaluation Reserves		60,080	60,080
Profit and loss account		3,759,210	3,425,102
Shareholders' funds		3,819,292	3,485,184

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

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 July 2026 and were signed by:

-------------------------------
Suat Yilmaz
Director

Terrance House Care Limited
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

Terrance House Care Limited is a private company, limited by shares, registered in England and Wales, registration number 06412797, registration address 29 Hoades Wood Road, Sturry, Canterbury, Kent, CT2 0LY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of care services supplied by the company.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	2% Straight Line
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 54 (2024 : 54).

3.	Indebtedness Repayable between one and five years £101,000 (2024: £145,340) Repayable in five years or more £12,071 (2024: £25,863) The bank loan, the aggregate total of which amounts to £101,000 (2024: £159,132), is repayable in annual instalments of £67,668 (2024: £68,040) commencing May 2012.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 November 2024	580,500	580,500
Additions	-	-
Disposals	-	-
At 31 October 2025	580,500	580,500
Amortisation
At 01 November 2024	482,530	482,530
Charge for year	29,025	29,025
On disposals	-	-
At 31 October 2025	511,555	511,555
Net book values
At 31 October 2025	68,945	68,945
At 31 October 2024	97,970	97,970

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 November 2024	1,947,177	58,078	572,305	2,577,560
Additions	103,788	-	30,875	134,663
Disposals	-	-	-	-
At 31 October 2025	2,050,965	58,078	603,180	2,712,223
Depreciation
At 01 November 2024	313,660	36,734	423,596	773,990
Charge for year	23,934	5,336	35,915	65,185
On disposals	-	-	-	-
At 31 October 2025	337,594	42,070	459,511	839,175
Net book values
Closing balance as at 31 October 2025	1,713,371	16,008	143,669	1,873,048
Opening balance as at 01 November 2024	1,633,517	21,344	148,709	1,803,570

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Ordinary shares of £1.00 each	2		2
	2		2

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
Bedstone Limited	-	-	52,013	71,774
Grenham Bay Care Limited	-	-	(12,071)	(12,071)
Minara Properties Limited	(20,307)	(22,047)	47,871	50,902
Belgrave Living Limited	-	(1,335)	384,869	384,869
Director pension contributions	(62,400)	(67,400)	-	-

During the year the company paid rent of £8,400 (2024-3: £8,400) and corporate costs of £11,907 (2024: £13,647) to Minara Properties Limited, a company in which Mr S Yilmaz, together with members of his close family, is materially interested as a shareholder. The transactions were made on a normal trading basis.

During the year the company paid £62,400 (2024: £67,400) towards director pensions which is included within staff pension costs.

Registered Number: 06412797
England and Wales
Abridged Accounts

for the year ended 31 October 2025
for
TERRANCE HOUSE CARE LIMITED