Wentworth Rest Home Limited

Wentworth Rest Home Limited
Contents Page
For the year ended 31 July 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Wentworth Rest Home Limited Accountants' Report For the year ended 31 July 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Wentworth Rest Home Limited for the year ended 31 July 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wentworth Rest Home Limited for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Wentworth Rest Home Limited , as a body, in accordance with the terms of our engagement letter dated 04 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Wentworth Rest Home Limited and state those matters that we have agreed to state to the Board of Directors of Wentworth Rest Home Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wentworth Rest Home Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Wentworth Rest Home Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Wentworth Rest Home Limited. You consider that Wentworth Rest Home Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Wentworth Rest Home Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. T & K Accountancy LLP 69 Banstead Road Carshalton SM5 3NP 04 August 2026 1

Wentworth Rest Home Limited
Accountants' Report
For the year ended 31 July 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Wentworth Rest Home Limited for the year ended 31 July 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wentworth Rest Home Limited for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Wentworth Rest Home Limited , as a body, in accordance with the terms of our engagement letter dated 04 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Wentworth Rest Home Limited and state those matters that we have agreed to state to the Board of Directors of Wentworth Rest Home Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wentworth Rest Home Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Wentworth Rest Home Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Wentworth Rest Home Limited. You consider that Wentworth Rest Home Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Wentworth Rest Home Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

T & K Accountancy LLP
69 Banstead Road
Carshalton
SM5 3NP
04 August 2026

1

Wentworth Rest Home Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	645,341	655,342
		645,341	655,342
Current assets
Debtors: amounts falling due within one year		652	0
Debtors: amounts falling due after one year		0	302,367
Cash at bank and in hand		90,719	2,182
		91,371	304,549
Creditors: amount falling due within one year		(461,829)	(462,426)
Net current assets		(370,458)	(157,877)

Total assets less current liabilities		274,883	497,465
Net assets		274,883	497,465

Capital and reserves
Called up share capital		360	360
Capital Redemption Reserve		41	41
Profit and loss account		274,482	497,064
Shareholders' funds		274,883	497,465

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 04 August 2026 and were signed by:

-------------------------------
Mr Alsahar Noohukannu
Director

2

Wentworth Rest Home Limited
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

Wentworth Rest Home Limited is a private company, limited by shares, registered in England and Wales, registration number 01947256, registration address 219 BRIGHTON ROAD, Smallfield, PURLEY, Surrey, CR8 4HF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25 Reducing Balance
Computer Equipment	25 Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 32 (2024 : 23).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Land and Buildings	Total
	£	£	£	£
At 01 August 2024	349,529	9,711	615,336	974,576
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 July 2025	349,529	9,711	615,336	974,576
Depreciation
At 01 August 2024	310,409	8,825	-	319,234
Charge for year	9,780	221	-	10,001
On disposals	-	-	-	-
At 31 July 2025	320,189	9,046	-	329,235
Net book values
Closing balance as at 31 July 2025	29,340	665	615,336	645,341
Opening balance as at 01 August 2024	39,120	886	615,336	655,342

The net book value of Land and Buildings includes £ 615,336 (2024 £615,336) in respect of assets leased under finance leases or hire purchase contracts.

4.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
Asan Group Ltd	652	0	652	0
Primrose Court Health care Ltd	(319,610)	37,919	0	302,367

During the Financial year, the board of directors has decided to write off the inter-company loan of £319,610 given to Primrose Court Health care Ltd.

3

Registered Number: 01947256
England and Wales
WENTWORTH REST HOME LIMITED

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025