Rochcare (UK) Ltd

	Page
Strategic Report	1
Directors' Report	2—3
Independent Auditor's Report	4—5
Profit and Loss Account	6
Balance Sheet	7
Statement of Changes in Equity	8
Notes to the Financial Statements	9—15

The directors present their strategic report for the year ended 31 October 2025.

Review of the Business

The Company experienced a positive year, benefiting from strong demand for care services and maintaining high occupancy levels across its operations. Continued investment in staff, systems and operational processes supported service delivery and business growth.

The Company remained focused on balancing quality care with operational efficiency, enabling it to navigate ongoing challenges within the social care sector, including workforce pressures and rising operating costs.

Workforce and Quality

Our employees remain our greatest asset. During the year, the Company continued to invest in recruitment, retention and staff development to ensure residents receive the highest standards of care. Training remained focused on key areas including dementia care, safeguarding, medication management and regulatory compliance.

Maintaining quality, safety and regulatory compliance remains a key priority. The Directors are committed to continuous improvement and to ensuring that residents receive compassionate, dignified and person-centred support.

Principal Risks and Uncertainties

The principal risks facing the Company include:

• Recruitment and retention of suitably qualified staff.

• Increases in operating and employment costs.

• Changes in regulation and funding arrangements within the care sector.

• Economic conditions affecting the wider health and social care market.

• Rising borrowing and financing costs.

The Directors regularly review these risks and implement appropriate measures to manage and mitigate their impact.

Directors

The directors who held office during the year were as follows:

Mr A Mahmood

Mr T Mahmood

The Directors are pleased with the progress made during the year and remain confident in the long-term prospects of the business. The Company is well positioned to continue delivering high-quality care while pursuing sustainable growth. The Directors would like to thank all employees for their continued dedication, professionalism and commitment to supporting residents and their families.

On behalf of the board

Mr A Mahmood

Director

29th July 2026

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Rochcare (UK) Ltd

Company No. 02390325

Directors' Report For The Year Ended 31 October 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 October 2025.

Principal Activity

The company's principal activity continues to be that of operation of care homes and the provision of domiciliary care services.

Future Developments

The Company remains focused on sustainable growth and the delivery of outstanding care services. Priorities for the coming year include:

• Strengthening workforce recruitment, retention and development.

• Enhancing digital systems and care technologies.

• Maintaining high standards of quality, governance and compliance.

• Continuing investment in properties and operational infrastructure.

• Improving environmental sustainability and efficiency.

• Building stronger engagement with residents, families and local communities.

Matters covered in the Strategic Report

Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

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Rochcare (UK) Ltd

Directors' Report (continued)

For The Year Ended 31 October 2025

Independent Auditors

The auditors, PKW LLP, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr A Mahmood

Director

29th July 2026

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Independent Auditor's Report

to the Members of

Rochcare (UK) Ltd

Independent Auditor's Report

Opinion

We have audited the financial statements of Rochcare (UK) Ltd for the year ended 31 October 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

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Independent Auditor's Report (continued)

to the Members of

Rochcare (UK) Ltd

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2—3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

-The Company is subject to many laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements. We identified the following laws and regulations as the most likely to have a material effect if noncompliance were to occur; financial reporting legislation, tax legislation, anti-bribery legislation and employment law as well as industry specific legislation;

-We communicated relevant laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit;

-We understood how the Company is complying with those legal regulatory frameworks by making enquiries of management. We corroborated our enquires through our review of management minutes and certain other procedures;

-Based on the results of our risk assessment we designed further audit procedures to identify non-compliance with such laws and regulations identified above. Our procedures involved journal entry testing, with a focus on journals meeting our defined risk criteria based on our understanding of the business and enquiries of management;

-These audit procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error and detecting irregularities that result from fraud is inherently more difficult than detecting those that result from error, as fraud may involve collusion, deliberate concealment, forgery or intentional misrepresentations. Also, the further removed non-compliance with laws and regulations is from events and transactions reflected in the financial statements, the less likely we would become aware of it;

-Assessment of the appropriateness of the collective competence and capabilities of the engagement team included consideration of the engagement team’s:

-understanding of, and practical experience with audit engagements of a similar nature and complexity through appropriate training and participation,

-knowledge of the industry in which the client operate,

-understanding of the legal and regulatory requirements specific to the entity including the provisions of the applicable legislation, the regulators rules and related guidance, including guidance issued by relevant authorities that interpret those rules and the applicable statutory provisions,

-In assessing the potential risks of material misstatement, we obtained an understanding of: the Company’s operations, including the nature of their revenue sources, products and services and of its objectives and strategies to understand the classes of transactions, account balances, expected financial statement disclosures and business risks that may result in risks of material misstatement

-the Company’s control environment, including the policies and procedures implemented to comply with the requirements of its regulator, including the adequacy of the training to inform staff of the relevant legislation, rules and other regulations of the regulator, the adequacy of procedures for authorisation of transactions, internal review procedures over the entity’s compliance with regulatory requirements, the authority of, and resources available and procedures to ensure that possible breaches of requirements are appropriately investigated and reported.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael J Pickup (Senior Statutory Auditor)

for and on behalf of PKW LLP , Statutory Auditor

29th July 2026

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Rochcare (UK) Ltd

Profit and Loss Account

For The Year Ended 31 October 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		5,376,276	4,256,054
Cost of sales		(3,596,801 )	(2,984,325 )

GROSS PROFIT		1,779,475	1,271,729

Administrative expenses		(930,659 )	(788,221 )
Other operating income		32,719	36,975

OPERATING PROFIT	4	881,535	520,483
Fair value gains on investment properties		363,982	-
Income from other fixed asset investments		60	147
Profit on disposal of fixed assets		1,664	39,000
Other interest receivable and similar income	9	968	4,626
Interest payable and similar charges	10	(216,744 )	(188,693 )

PROFIT BEFORE TAXATION		1,031,465	375,563
Tax on Profit	11	(251,245 )	(88,379 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		780,220	287,184

The notes on pages 9 to 15 form part of these financial statements.

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Rochcare (UK) Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 02390325

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	12		928,566		1,186,667
Investment Properties	13		592,513		-

			1,521,079		1,186,667
CURRENT ASSETS
Debtors	14	4,683,184		5,379,350
Investments	15	2,478		2,478
Cash at bank and in hand		396,290		164,498

		5,081,952		5,546,326
Creditors: Amounts Falling Due Within One Year	16	(2,073,894 )		(2,022,529 )

NET CURRENT ASSETS (LIABILITIES)			3,008,058		3,523,797

TOTAL ASSETS LESS CURRENT LIABILITIES			4,529,137		4,710,464

Creditors: Amounts Falling Due After More Than One Year	17		(2,111,624 )		(2,148,423 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	19		(77,126 )		(1,874 )

NET ASSETS			2,340,387		2,560,167

CAPITAL AND RESERVES
Called up share capital	21		100		100
Fair value reserve			235,627		-
Profit and Loss Account			2,104,660		2,560,067

SHAREHOLDERS' FUNDS			2,340,387		2,560,167

On behalf of the board

Mr A Mahmood

Director

29th July 2026

The notes on pages 9 to 15 form part of these financial statements.

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Rochcare (UK) Ltd

Statement of Changes in Equity

For The Year Ended 31 October 2025

Statement of Changes in Equity

	Share Capital	Fair value reserve	Profit and Loss Account	Total
	£	£	£	£
As at 1 November 2023	100	-	3,272,883	3,272,983
Profit for the year and total comprehensive income	-	-	287,184	287,184

Dividends paid	-	-	(1,000,000)	(1,000,000)

As at 31 October 2024 and 1 November 2024	100	-	2,560,067	2,560,167


Profit for the year and total comprehensive income	-	-	780,220	780,220

Dividends paid	-	-	(1,000,000)	(1,000,000)
Movements in fair value reserve	-	235,627	-	235,627
Transfer to/from Fair value reserve	-	-	(235,627)	(235,627)

As at 31 October 2025	100	235,627	2,104,660	2,340,387

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Rochcare (UK) Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Rochcare (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02390325 . The registered office is 75/77 Drake Street, Rochdale , OL16 1SB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

Rendering of services

Turnover is recognised on a straight-line basis over the period to which the care is provided, being the most appropriate measure of the stage of completion of a continuous service, since the level of service provided does not vary materially from day to day.

Fees are recognised in the accounting period in which the resident occupies the bed and receives care, irrespective of the invoicing date or the timing of cash receipt.

Where fees are invoiced in advance of the period to which they relate, the element relating to future periods is deferred and included within accruals and deferred income (a contract liability) at the reporting date.

Where care has been provided but not yet invoiced at the reporting date, the corresponding income is accrued (accrued income) based on the number of days of care provided and the contracted daily/weekly rate.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	10% on cost

2.4. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Rochcare (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Other Operating Income

	2025	2024
	£	£
Rental income	32,683	30,841
Other operating income	36	6,134

	32,719	36,975

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Bad debts	51,709	-
Depreciation of tangible fixed assets	43,724	44,292

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	6,600	6,000

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	3,031,939	2,560,750
Social security costs	289,122	184,940
Other pension costs	63,793	50,345

	3,384,854	2,796,035

7. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Management & Administration	2	2
Care Staff	146	135

	148	137

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Rochcare (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Directors' remuneration

	2025	2024
	£	£
Emoluments	25,479	24,801
Company contributions to money purchase pension schemes	18,500	12,000

	43,979	36,801

9. Interest Receivable and Similar Income

	2025	2024
	£	£
Bank interest receivable	968	4,626
Dividends from other fixed asset investments - listed	60	147

	1,028	4,773

10. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	216,744	188,693

11. Tax on Profit

The tax charge on the profit for the year was as follows

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	175,993	93,640
Deferred Tax
Deferred taxation			75,252	(5,261 )


Total tax charge for the period			251,245	88,379

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Rochcare (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2025	2024
	£	£
Profit before tax	1,031,465	375,563

Tax on profit at 25% (UK standard rate)	257,866	93,891
Expenses not deductible for tax purposes	10,931	11,073
Capital allowances	(1,378 )	(1,381 )
Short term timing differences	75,252	(5,261 )
Dividends from companies	(15 )	(37 )
Rollover relief on profit on disposal of fixed assets	(416 )	(9,750 )
Revenue exempt from taxation	(90,995 )	-
Current tax from unrecognised timing difference from a prior period	-	(156 )

Total tax charge for the period	251,245	88,379

12. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 November 2024	1,815,212	46,920	337,276	2,199,408
Additions	-	18,990	-	18,990
Disposals	-	(15,475 )	-	(15,475 )
Transfers	(278,343 )	-	-	(278,343 )

As at 31 October 2025	1,536,869	50,435	337,276	1,924,580

Depreciation
As at 1 November 2024	676,858	32,559	303,324	1,012,741
Provided during the period	28,237	9,649	5,838	43,724
Disposals	-	(10,639 )	-	(10,639 )
Transfers	(49,812 )	-	-	(49,812 )

As at 31 October 2025	655,283	31,569	309,162	996,014

Net Book Value
As at 31 October 2025	881,586	18,866	28,114	928,566

As at 1 November 2024	1,138,354	14,361	33,952	1,186,667

Included in cost of land and buildings is freehold land of £137,000 (2023: £248,000) which is not depreciated.

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Rochcare (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

13. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	-
Revaluations	314,169
Transfers	278,344

As at 31 October 2025	592,513

14. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	134,371	215,682
Amounts owed by group undertakings	3,294,661	3,964,661
Amounts owed by participating interests	1,254,152	1,199,007

	4,683,184	5,379,350

15. Current Asset Investments

	2025	2024
	£	£
Listed investments	2,478	2,478

16. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	165,938	132,931
Bank loans and overdrafts	32,178	36,462
Amounts owed to participating interests	1,358,572	1,356,868
Other creditors	326,113	358,692
Corporation tax	125,993	93,796
Taxation and social security	60,299	38,982
Accruals and deferred income	4,801	4,798

	2,073,894	2,022,529

17. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,111,624	2,148,423

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	2,137,438		2,184,885

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Rochcare (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

There is bank loan totalling £2,137,438 which is payable in full by January 2029. Interest on the bank loan is payable monthly at an interest rate of 4.25% per annum above the Bank of England base rate.

The bank loan is secured by a fixed charge over the freehold properties known as Royley House Care Home and Bank Hall Care Home which are included in fixed assets of the Company.

18. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	32,178	36,462

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	2,111,624	2,148,423

19. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	77,126	1,874

20. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 November 2024	1,874	1,874
Deferred taxation	75,252	75,252

Balance at 31 October 2025	77,126	77,126

21. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

22. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £63,793 (2024: £50,345).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

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Rochcare (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

23. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	1,000,000	1,000,000

24. Related Party Disclosures

The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

Included within debtors are balances owed to Rochemont Ltd of £1,099,152 (2024: £1,044,007), Rochcare (Lancs) Limited of £150,000 (2024: £150,000) and Roche Construction Ltd of £5,000 (2024: £5,000). Both companies in which A Mahmood and T Mahmood are directors and/or shareholders, The balances are unsecured, interest free and repayable on demand.

Included within creditors due within one year is a balance due to Rochcare Homes Limited, a company in which A Mahmood and T Mahmood are directors and/or shareholders, of £1,296,868 (2024 : £1,356,868). The balance is unsecured, interest free and repayable on demand.

25. Controlling Parties

The company's immediate parent undertaking is Oakwood House (UK) Limited .

The ultimate parent undertaking and that of the smallest and largest group for which group accounts are drawn up of which the company is a member is Oakwood House (UK) Limited (incorporated in England & Wales). Its registered office is 75/77 Drake Street, Rochdale, OL16 1SB .

Copies of the group accounts may be obtained from the company's registered office.

The company's ultimate controlling party is Athar Mahmood by virtue of their interest in the share capital of the company.

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