Rochcare Ltd

	Page
Strategic Report	1
Directors' Report	2
Independent Auditor's Report	3—5
Statement of Income and Retained Earnings	6
Balance Sheet	7
Notes to the Financial Statements	8—14

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

Review of the Business

The Company experienced a positive year, maintaining strong demand for its care services and continuing to invest in its care home facilities and operational infrastructure. Significant investment was made in the property portfolio during the year, supporting the long-term development of the business and enhancing the quality of the care environment for residents.

The Company continued to focus on delivering efficient operations while maintaining high standards of care, despite ongoing pressures across the social care sector, including increased employment and operating costs.

People and Quality

The dedication and professionalism of employees remain central to the Company's success. During the year, Rochcare Ltd continued to invest in staff recruitment, training and development to ensure residents receive compassionate, safe and effective care. The workforce expanded during the year, supporting service delivery and resident wellbeing.

Maintaining compliance with regulatory requirements, safeguarding responsibilities and quality standards continues to be a key priority. The Directors remain committed to continuous improvement and promoting positive outcomes for residents and their families.

Principal Risks and Uncertainties

The principal risks facing the Company include:

• Recruitment and retention of suitably qualified care staff.

• Rising employment, utility and operating costs.

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

• Economic conditions affecting the care market.

• Increases in borrowing and financing costs.

The Directors regularly review these risks and implement appropriate measures to minimise their potential impact.

Future Developments

The Company remains focused on delivering sustainable growth and high-quality care. Key priorities for the coming year include:

• Strengthening workforce recruitment, retention and development.

• Continuing investment in care home facilities and infrastructure.

• Maintaining high standards of quality, governance and compliance.

• Enhancing operational efficiency and digital systems.

• Supporting resident wellbeing and engagement.

• Promoting environmental sustainability where practical.

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 Company's future prospects. Rochcare Ltd is well positioned to continue providing high-quality care while pursuing opportunities for sustainable development and improvement. The Directors would like to thank all employees for their continued commitment, professionalism and dedication to the residents in their care.

On behalf of the board

Mr A Mahmood

Director

29th July 2026

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Rochcare Ltd

Company No. 08024802

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 the operation of a care home.

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.

Independent Auditors

The auditors, PKW LLP Chartered Accountants, 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 Ltd

Independent Auditor's Report

Opinion

We have audited the financial statements of Rochcare Ltd for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Ltd

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2, 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.

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Independent Auditor's Report (continued)

to the Members of

Rochcare Ltd

Michael J Pickup (Senior Statutory Auditor)

for and on behalf of PKW LLP Chartered Accountants , Statutory Auditor

29th July 2026

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Rochcare Ltd

Statement of Income and Retained Earnings

For The Year Ended 31 October 2025

Statement of Income and Retained Earnings

		2025	2024
	Notes	£	£
TURNOVER		2,133,904	2,187,032
Cost of sales		(1,323,181 )	(1,211,341 )

GROSS PROFIT		810,723	975,691

Administrative expenses		(498,538 )	(492,861 )
Other operating income		65,010	68,602

OPERATING PROFIT	4	377,195	551,432
Fair value gains on investment properties		495,972	-
Interest payable and similar charges	8	(113,869 )	(84,201 )

PROFIT BEFORE TAXATION		759,298	467,231
Tax on Profit	9	(196,551 )	(118,449 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		562,747	348,782
RETAINED EARNINGS
As at 1 November 2024		2,786,780	2,437,998
As at 31 October 2025		3,349,527	2,786,780

The notes on pages 8 to 14 form part of these financial statements.

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Rochcare Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 08024802

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	10		8,857,548		7,730,741
Investment Properties	11		757,250		-

			9,614,798		7,730,741
CURRENT ASSETS
Debtors	12	268,491		448,533
Cash at bank and in hand		77,492		157,337

		345,983		605,870
Creditors: Amounts Falling Due Within One Year	13	(5,340,890 )		(4,386,219 )

NET CURRENT ASSETS (LIABILITIES)			(4,994,907 )		(3,780,349 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,619,891		3,950,392

Creditors: Amounts Falling Due After More Than One Year	14		(1,166,990 )		(1,163,512 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	17		(103,274 )		-

NET ASSETS			3,349,627		2,786,880

CAPITAL AND RESERVES
Called up share capital	19		100		100
Profit and Loss Account			3,349,527		2,786,780

SHAREHOLDERS' FUNDS			3,349,627		2,786,880

On behalf of the board

Mr A Mahmood

Director

29th July 2026

The notes on pages 8 to 14 form part of these financial statements.

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Rochcare Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Rochcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08024802 . 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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The company has net liabilities in the year however, directors believe the going concern treatment applies due to the ongoing support from group companies.

2.3. 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.

2.4. 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

2.5. 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.

2.6. 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.

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Rochcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. 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.

2.8. 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.

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	65,000	65,000
Other operating income	10	3,602

	65,010	68,602

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Bad debts	10,193	-
Depreciation of tangible fixed assets	92,682	97,032

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	4,474	3,840

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Rochcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Staff Costs

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

	2025	2024
	£	£
Wages and salaries	1,065,309	958,225
Social security costs	88,601	66,277
Other pension costs	14,913	13,245

	1,168,823	1,037,747

7. Average Number of Employees

Average number of employees, including directors, during the year was: 53 (2024: 48)

8. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	112,768	83,100
Finance charges payable under finance leases and hire purchase contracts	1,101	1,101

	113,869	84,201

9. 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%	80,172	131,554
Deferred Tax
Deferred taxation			116,379	(13,105 )


Total tax charge for the period			196,551	118,449

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	759,298	467,231

Tax on profit at 25% (UK standard rate)	189,825	116,808
Expenses not deductible for tax purposes	10,121	24,258
Capital allowances	(8,831 )	(9,512 )
Short term timing differences	-	(13,105 )
Research and Development tax credit	116,379	-
Revenue exempt from taxation	(110,943 )	-

Total tax charge for the period	196,551	118,449

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Rochcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 November 2024	8,052,551	33,235	175,796	8,261,582
Additions	1,436,787	43,980	-	1,480,767
Transfers	(313,477 )	-	-	(313,477 )

As at 31 October 2025	9,175,861	77,215	175,796	9,428,872

Depreciation
As at 1 November 2024	418,312	19,025	93,504	530,841
Provided during the period	68,646	6,559	17,477	92,682
Transfers	(52,199 )	-	-	(52,199 )

As at 31 October 2025	434,759	25,584	110,981	571,324

Net Book Value
As at 31 October 2025	8,741,102	51,631	64,815	8,857,548

As at 1 November 2024	7,634,239	14,210	82,292	7,730,741

11. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	-
Revaluations	443,773
Transfers	313,477

As at 31 October 2025	757,250

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	313,477	313,477
Accumulated depreciation and impairment	56,549	52,199

Carrying amount	256,928	261,278

Operating Lease - Lessor

The company leases St Albans House, Drake Street, Rochdale OL16 1UZ under a non-cancellable operating lease. The annual passing rent is £65,000, payable quarterly in advance.

The aggregate future minimum lease payments receivable under this non-cancellable operating lease are as follows:

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Rochcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

	2025	2024
	£	£
Amounts falling due within one year	28,671	65,000
Amounts fall due after one year	-	28,671
	28,671	93,671

Rental income of £65,000 was recognised in the year ended 31 October 2025 (2024: £65,000).

12. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	130,571	91,748
Amounts owed by participating interests	100,000	300,000
Other debtors	37,920	56,785

	268,491	448,533

13. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,729	8,412
Trade creditors	81,596	67,168
Bank loans and overdrafts	29,107	36,463
Amounts owed to group undertakings	1,898,949	3,776,949
Amounts owed to participating interests	3,196,000	273,000
Other creditors	82,856	74,822
Corporation tax	20,172	131,554
Taxation and social security	16,781	15,151
Accruals and deferred income	2,700	2,700

	5,340,890	4,386,219

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	22,653	1,402
Bank loans	1,144,337	1,162,110

	1,166,990	1,163,512

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Rochcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

15. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	29,107	36,463

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	1,144,337	1,162,110

There is a bank loan totalling £1,166,405 which is payable in full by January 2029. Interest on the bank loan is payable monthly at an interest rate of 4.25% per annumb above the Bank of England base rate.

The bank loan is secured by a fixed charge over the freehold property known as Pendle Brook Care Home which is included in fixed assets of the Company.

16. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,729	8,412
Later than one year and not later than five years	22,653	1,402

	35,382	9,814

	35,382	9,814

17. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	103,274	(13,105)

18. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 November 2024	(13,105 )	(13,105)
Deferred taxation	116,379	116,379

Balance at 31 October 2025	103,274	103,274

19. Share Capital

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

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Rochcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

20. 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 £14,913 (2024: £0).

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

21. 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 is a balance owed to Roche Construction Ltd, a company which A Mahmood and T Mahmood are directors and/or shareholders, of £100,000 (2024: £300,000). This balance is unsecured, interest free and repayable on demand.

Included within creditors due within one year are balances due to Rochecare Homes Limited, a company in which A Mahmood and T Mahmood are directors and/or shareholders of £258,000 (2024: £273,000). This balance is unsecured, interest free and repayable on demand.

22. 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, Lancashire, 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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