Rochecare Homes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

1. General Information

Rochecare Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05931107 . 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 section 1A Small Entities "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. Turnover includes revenue earned from the rendering of services.

Residential care fees are invoiced monthly in advance in accordance with residents’ contractual agreements. Income is recognised over the period in which care services are provided, based on the occupancy of residents within the home.

Amounts invoiced in advance that relate to future accounting periods are recognised as deferred income within creditors and released to turnover on a straight-line basis over the period to which the care services relate.

Where residents are funded by local authorities or other funding bodies, income is recognised based on the agreed contractual fee rates and the period during which care is provided.

Additional charges for services provided to residents are recognised as turnover when the related services have been delivered.

The company reviews outstanding receivables regularly and makes provision for any amounts where recovery is considered doubtful.

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. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

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.

...CONTINUED

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Rochecare Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

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. Average Number of Employees

Average number of employees, including directors, during the year was: 57 (2024: 57)

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	1,337,631	63,049	348,443	1,749,123
Additions	-	17,750	-	17,750

As at 31 October 2025	1,337,631	80,799	348,443	1,766,873

Depreciation
As at 1 November 2024	337,326	15,597	341,530	694,453
Provided during the period	23,952	16,501	837	41,290

As at 31 October 2025	361,278	32,098	342,367	735,743

Net Book Value
As at 31 October 2025	976,353	48,701	6,076	1,031,130

As at 1 November 2024	1,000,305	47,452	6,913	1,054,670

Included in cost of land and buildings is freehold land of £140,000 (2024: £140,000) which is not depreciated.

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	31,690	47,452

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	129,640	85,716
Other debtors	2,054,781	2,060,061

	2,184,421	2,145,777

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Rochecare Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,531	17,991
Trade creditors	68,258	62,642
Bank loans and overdrafts	94,982	99,419
Amounts owed to participating interests	5,000	5,000
Other creditors	95,632	86,827
Taxation and social security	93,767	85,867

	369,170	357,746

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,938	16,468
Bank loans	1,602,877	1,688,256

	1,607,815	1,704,724

8. Secured Creditors

Of the creditors the following amounts are secured by a fixed charge over the freehold property known as Coniston House, Coniston Road, Chorley, Lancashire which is included in the fixed assets of the Company.

	2025		2024
	£		£
Bank loans and overdrafts	1,550,213		1,575,028

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,531	17,991
Later than one year and not later than five years	4,938	16,468

	16,469	34,459

	16,469	34,459

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

11. Related Party Transactions

Included within other debtors due within one year is £1,296,869 (2024 : £1,356,869) due from Rochcare (UK) Limited, £258,000 (2024: £273,000) due from Rochcare Limited and £499,000 (2024 : £419,000) due from Roche Property Group Limited. All are companies in which A Mahmood and T Mahmood are directors and shareholders. This balances are unsecured, interest free and repayable on demand.

Included within other creditors due within one year is £5,000 (2024 : £5,000) due to Rochemont Limited, a company in which A Mahmood and T Mahmood are directors and shareholders. These balances are unsecured, interest free and repayable on demand.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,031,130		1,054,670

			1,031,130		1,054,670
CURRENT ASSETS
Debtors	5	2,184,421		2,145,777
Cash at bank and in hand		30,469		18,644

		2,214,890		2,164,421
Creditors: Amounts Falling Due Within One Year	6	(369,170 )		(357,746 )

NET CURRENT ASSETS (LIABILITIES)			1,845,720		1,806,675

TOTAL ASSETS LESS CURRENT LIABILITIES			2,876,850		2,861,345

Creditors: Amounts Falling Due After More Than One Year	7		(1,607,815 )		(1,704,724 )

NET ASSETS			1,269,035		1,156,621

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			1,269,033		1,156,619

SHAREHOLDERS' FUNDS			1,269,035		1,156,621