ACCOUNTS - Final Accounts preparation

Registered number: 16050504

Senior Home Care Group Limited

Financial statements

Information for filing with the registrar

For the Year Ended 31 October 2025

Senior Home Care Group Limited

Registered number: 16050504

Balance Sheet

As at 31 October 2025

		2025
Note		£

Fixed assets
Tangible assets	4		7,793
Investments	5		3,215,762
			3,223,555
Current assets
Debtors: amounts falling due within one year	6	126,804
Cash at bank and in hand		630,386
		757,190
Creditors: amounts falling due within one year		(5,198,093)
Net current (liabilities)/assets			(4,440,903)
Total assets less current liabilities			(1,217,348)
Net (liabilities)/assets			(1,217,348)

Capital and reserves
Called up share capital			-
Profit and loss account			(1,217,348)
			(1,217,348)

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 by:

D S Kennedy

Director

Date: 31 July 2026

The notes on pages 2 to 6 form part of these financial statements.

Page 1

Senior Home Care Group Limited

Notes to the Financial Statements

For the Year Ended 31 October 2025

1.	General information

The Company is a private company limited by share capital, incorporated in England and Wales (Registered number: 16050504). The address of its registered office is 36 Upper Brook Street, London, England, W1K 7QJ.

The company was incorporated on 30 October 2024.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The financial statements are presented in GBP and are rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Senior Home Care Group Holdings Limited as at 31 October 2025 and these financial statements may be obtained from 36 Upper Brook Street, London, England, W1K 7QJ.

2.3

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

2.4

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.5

Finance costs

Finance costs are charged to profit or loss 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.

Page 2

Senior Home Care Group Limited

Notes to the Financial Statements

For the Year Ended 31 October 2025

2.Accounting policies (continued)

2.6

Pensions

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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Tangible fixed assets

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, using the straight-line method.

The estimated useful lives range as follows:

Computer equipment

years

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 profit or loss.

2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.9

Debtors

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.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Page 3

Senior Home Care Group Limited

Notes to the Financial Statements

For the Year Ended 31 October 2025

Employees

The average monthly number of employees, including directors, during the year was 10.

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	9,432
	At 31 October 2025	9,432
	Depreciation
	Charge for the year	1,639
	At 31 October 2025	1,639
	Net book value
	At 31 October 2025	7,793

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	3,215,762
	At 31 October 2025	3,215,762

Page 4

Senior Home Care Group Limited

Notes to the Financial Statements

For the Year Ended 31 October 2025

Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name	Registered office	Class of shares	Holding

Home Straight Partnership Ltd	Unit 16a Oakham Enterprise Park, Ashwell Road, Oakham, Rutland, England, LE15 7TU	Ordinary	100%
City Care Services Limited	Kingfisher House 7 High Green, Great Shelford, Cambridge, CB22 5EG	Ordinary	100%
Future Community Care Solutions Ltd	Unit 2 The Old Coach House Church Lane, Fulbourn, Cambridge, Cambridgeshire, CB21 5EP	Ordinary	100%
My Life My Care Limited	36 Upper Brook Street, London, England, W1K 7QJ	Ordinary	100%
HL Daycare Limited	36 Upper Brook Street, London, England, W1K 7QJ	Ordinary	100%

Debtors

					2025
					£


	Amounts owed by group undertakings	109,843
	Prepayments and accrued income	16,961
		126,804

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	8,164
	Amounts owed to group undertakings	4,823,255
	Other taxation and social security	1,758
	Other creditors	326,086
	Accruals and deferred income	38,830
		5,198,093

Page 5

Senior Home Care Group Limited

Notes to the Financial Statements

For the Year Ended 31 October 2025

8.	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. The pension cost charge represents contributions payable by the Company to the fund and amounted to £15,581. Contributions totalling £5,739 were payable to the fund at the balance sheet date and are included in creditors.

9.	Controlling party

The Company's immediate parent is Senior Home Care Group Midco Limited, incorporated in England and Wales.

The ultimate parent company is Senior Home Care Group Holdings Limited, incorporated in England and Wales.

The most senior parent entity producing publicly available financial statements is Senior Home Care Group Holdings Limited. These financial statements are available upon request from 36 Upper Brook Street, London, England, W1K 7QJ.

The ultimate controlling party is LCP Casa Co-Investment GP LLP.

10.	Auditor's information

The auditor's report on the financial statements for the year ended 31 October 2025 was unqualified.

The audit report was signed on 31 July 2026 by Allan Pinner FCCA (Senior Statutory Auditor) on behalf of Kreston Reeves Audit LLP.

Page 6