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Registered number: 03152687
HENRY NEWTON CARE LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
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HENRY NEWTON CARE LIMITED
REGISTERED NUMBER: 03152687
STATEMENT OF FINANCIAL POSITION
AS AT 21 SEPTEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Net current assets/(liabilities)
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Total assets less current liabilities
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Provisions for liabilities
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HENRY NEWTON CARE LIMITED
REGISTERED NUMBER: 03152687
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 21 SEPTEMBER 2025
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 July 2026.
The notes on pages 3 to 10 form part of these financial statements.
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HENRY NEWTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
Henry Newton Care Limited is a company limited by shares, incorporated in England and Wales. The registered office is The Scalpel 18th Floor, 52 Lime Street, London, England, EC3M 7AF.
The company specialises in ownership and management of a nursing home for the elderly and mentally ill.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The following principal accounting policies have been applied:
The directors note that the company is trading adequately and has sufficient working capital and other finances available to continue for a period of not less than 12 months from the Statement of financial position date. As such, the directors believe that there is no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
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HENRY NEWTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
2.Accounting policies (continued)
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Current and deferred taxation
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The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income 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 income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
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Fixtures, fittings and equipment
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25% on cost and 20% on cost
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
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HENRY NEWTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
2.Accounting policies (continued)
Investment property is carried at fair value determined annually by external valuers or the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Provisions for liabilities
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Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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HENRY NEWTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
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Judgments in applying accounting policies and key sources of estimation uncertainty
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In the application of the company's accounting policies, the directors are required to make judgements, estimate and assumption about the carrying amount of assets and liabilities that are not readily apparent from other source. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Critical Judgements
The following judgements have had the most significant effect on amounts recognised in the financial statements.
Asset Valuation and Impairment
The company has considered the need for recognising any potential increase or impairment in regards to the valuation of the freehold property. When assessing impairment of such balances, management consider factors including the current economic climate as presented by the ongoing inflationary pressures for pay and overhead expenses.
The average monthly number of employees, including directors, during the period ended 21 September 2025 was 2 (year ended 31 March 2025 - 2).
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HENRY NEWTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
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Fixtures, fittings and equipment
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Shares in group undertakings
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HENRY NEWTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
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Freehold investment property
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The investment property is carried at fair value based on a valuation by the directors. Management has conducted an internal review of market conditions and concluded that the carrying value remains appropriate, with no indicators of impairment as of 21 September 2025.
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Amounts owed by group undertakings
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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HENRY NEWTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
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Credited to the Statement of comprehensive income
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The deferred taxation balance is made up as follows:
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Potential capital gain on revaluation of investment property
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Allotted, called up and fully paid
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400 Ordinary A shares of £1 each
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The Ordinary A, Ordinary B and Ordinary C £1 shares are separate classes of shares for the purpose of
declaration of dividends. The declaration of dividend in respect of one class of share shall not compel a
dividend at the same rate to be declared in respect of any other class of shares.
Ordinary B and Ordinary C shares do not grant voting rights.
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HENRY NEWTON CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 21 SEPTEMBER 2025
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Related party transactions
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The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK not to disclose related party transactions with other wholly owned companies within the group.
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Until 21 September 2025, The immediate parent undertaking is C&C Alpha Healthcare Group Limited.
Until 21 September 2025, the smallest and largest group in which the consolidated accounts is prepared in which this company is included is C&C Alpha Group Limited. The consolidated accounts can be obtained from the company's registed address at 23 Buckingham Gate, London, SW1E 6LB.
From 22 September 2025, Impact Property 6 Limited is the immediate parent company.
From 22 September 2025, Caretrust UK Limited (formerly known as Care REIT plc) is the ultimate parent company and prepares consolidated accounts.
At the period end, the company has cross suretyship in favour of Barclays plc with C&C Alpha Healthcare Group Limited, Alpha Health Care Limited and Newlyn Court Limited over it's land and buildings. On 7 October 2025, these charges were satisfied and removed.
The auditors' report on the financial statements for the period ended 21 September 2025 was unqualified.
The audit report was signed on 24 July 2026 by Mark Hancock (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
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