REGISTERED NUMBER: 02293907 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Residential Community Care Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Dr Christopher Philip Stevens

SECRETARY:

Dr Christopher Philip Stevens

REGISTERED OFFICE:

The Mount

St James Field

Pontypool

NP4 6JT

REGISTERED NUMBER:

02293907 (England and Wales)

ACCOUNTANTS:

RAA Avalon Accounting Ltd

12 Park Lane

Tilehurst

Reading

Berkshire

RG31 5DL

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

RAA Avalon Accounting Ltd

12 Park Lane

Tilehurst

Reading

Berkshire

RG31 5DL

Date: .............................................

Fixed assets

Tangible assets

4

534,044

560,154

Investment property

5

367,408

367,408

901,452

927,562

Current assets

Debtors

6

350,977

397,871

Cash at bank

2,999,914

2,830,848

3,350,891

3,228,719

Creditors

Amounts falling due within one year

7

(41,106

)

(37,157

)

Net current assets

3,309,785

3,191,562

Total assets less current liabilities

4,211,237

4,119,124

Provisions for liabilities

8

(7,437

)

(12,995

)

Net assets

4,203,800

4,106,129

Capital and reserves

Called up share capital

9

12,637

12,637

Retained earnings

10

4,191,163

4,093,492

Shareholders' funds

4,203,800

4,106,129

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 4 August 2026 and were signed by:

Dr Christopher Philip Stevens - Director

1.	STATUTORY INFORMATION

Residential Community Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% straight line on buildings only

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

1,018,542

81,970

37,254

15,986

1,153,752

Additions

-

3,707

-

160

3,867

At 31 March 2026

1,018,542

85,677

37,254

16,146

1,157,619

DEPRECIATION

At 1 April 2025

480,298

75,335

24,677

13,288

593,598

Charge for year

20,371

4,474

4,192

940

29,977

At 31 March 2026

500,669

79,809

28,869

14,228

623,575

NET BOOK VALUE

At 31 March 2026

517,873

5,868

8,385

1,918

534,044

At 31 March 2025

538,244

6,635

12,577

2,698

560,154

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

367,408

NET BOOK VALUE

At 31 March 2026

367,408

At 31 March 2025

367,408

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Other debtors

94,794

154,453

Prepayments

-

621

94,794

155,074

Amounts falling due after more than one year:

Other debtors due after 1

year

256,183

242,797

256,183

242,797

Aggregate amounts

350,977

397,871

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,261

836

Tax

35,132

31,815

Other creditors

786

-

Accruals

3,927

4,506

41,106

37,157

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

7,437

12,995

Deferred

tax

£

Balance at 1 April 2025

12,995

Provided during year

(5,558

)

Balance at 31 March 2026

7,437

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

12,637

Ordinary

£1

12,637

12,637

10.

RESERVES

Retained

earnings

£

At 1 April 2025

4,093,492

Profit for the year

164,471

Dividends

(66,800

)

At 31 March 2026

4,191,163

11.	RELATED PARTY DISCLOSURES

During the year, the company has paid Consultancy Fees of £9,600 (P.Y.- £9,600) to Dr. Christopher Philip Stevens. Dr. Christopher Philip Stevens is also a director of the company.

During the year, dividend of £66,800 (PY - £25,000) declared and paid to Dr. Christopher Philip Stevens.

12.	ULTIMATE CONTROLLING PARTY

The company is under the control of Dr. Christopher Philips Stevens who owns 94.36% of Share Capital of the company. Dr. Christopher Philips Stevens is also a director of the company.