Company registration number 01793096 (England and Wales)
PARK HEALTHCARE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PARK HEALTHCARE LIMITED
COMPANY INFORMATION
Directors
Mr R D Murugupillai
Mrs C N Desilva-Murugupillai
Company number
01793096
Registered office
Lynwood House
373-375 Station Road
Harrow
Middlesex
HA1 2AW
Auditor
RDP Newmans LLP
Lynwood House
373-375 Station Road
Harrow
Middlesex
HA1 2AW
Business address
Hays House
Sedgehill
Shaftesbury
SP7 9JR
PARK HEALTHCARE LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Statement of comprehensive income
8
Balance sheet
9
Statement of changes in equity
10
Notes to the financial statements
11 - 23
PARK HEALTHCARE LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

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

Principal activities

The principal activity of the company continued to be that of operating care homes providing nursing and residential care and rehabilitation.

Review of the business

The directors consider the results for the year and financial position at the year end to be satisfactory and expect the company's performance to remain stable in the foreseeable future. The business has continued to demonstrate resilience, maintaining both financial performance and regulatory standards despite ongoing economic challenges.

The company remains in a strong financial position at the balance sheet date with net assets being £7.26m (2024: £5.70m).

The Key Performance Indicators of Park Healthcare Limited over the last two years are detailed below:
2025 2024
Turnover (£'000) 12,042 9,807

Gross profit % 37.07% 36.48%

Net profit after tax % 12.92% 12.73%

Interest cover 6.32 4.84

Turnover increased by 22.80%, primarily due to the full-year contribution from the care home acquired in the previous financial year. Gross profit margins also improved slightly despite continued inflationary pressures on staffing and food costs, reflecting the company's continued focus on cost management.

The net profit after tax margin increased from 12.73% to 12.92%, supported by the improvement in gross margin and continued control of administrative costs. The interest cover ratio improved from 4.84 to 6.32, reflecting the increase in operating profit and the company's continued ability to service its borrowing obligations.

Principal risks and uncertainties

The directors believe that the key business risks are in respect of expected rises in key costs, such as staff and utility costs, that increase at a rate far higher than revenue is expected to keep pace with, which is likely to squeeze profit margins. In view of these risks and uncertainties, the directors regularly review their operations to mitigate the impact of such risks and uncertainties.

The principal risks and uncertainties facing Park Healthcare Limited are:

Financial instruments

The company's principal financial instruments comprise trade creditors and bank loans. The main purpose of these financial instruments is to raise finance for the company's operations. The company has various other financial assets, such as trade debtors, which arise directly from its operations.

The main risks arising from the company's financial instruments are credit, liquidity, and interest rate risks. The board reviews and agrees policies for managing each of these risks, and they are summarised below.

Credit risk

Credit risk arises where customers fail to make timely payments or default on amounts that they owe. The company performs ongoing credit assessments of its customers and has historically experienced minimal credit loss es. A large percentage of income is received from local authorities and NHS-funded healthcare bodies, providing a reliable source of income, while residents admitted on a private basis also maintain a strong payment history. Trade debtors are monitored on an ongoing basis, and provisions for doubtful debts are recognised where considered necessary.

PARK HEALTHCARE LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -

Liquidity risk

Liquidity risk arises in relation to the company's management of working capital and the risk that the company will encounter difficulties in meeting financial obligations as and when they fall due. The company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business.

Interest rate risk

The company is exposed to interest rate risk on floating rate bank overdrafts and loans. The company does not use interest rate derivatives to manage the mix of fixed and variable rate debts.

Development and performance

The year continued to present challenges due to ongoing inflationary pressures on operating costs and increases in taxation. Despite these factors, the company’s current ratio improved to 2.80 from 2.44, reflecting an improvement in the company’s working capital position during the year.

The business has continued to meet all regulatory and compliance requirements, and operational performance has remained stable throughout the year. The directors are also exploring opportunities to further strengthen revenue streams outside of inflationary growth.

Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

On behalf of the board

Mr R D Murugupillai
Director
28 July 2026
PARK HEALTHCARE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -

The directors present their annual report and financial statements for the year ended 31 August 2025.

Results and dividends

The results for the year are set out on page 8.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr R D Murugupillai
Mrs C N Desilva-Murugupillai
Auditor

The auditor, RDP Newmans LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Strategic report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
Mr R D Murugupillai
Director
28 July 2026
PARK HEALTHCARE LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -

The directors are responsible for preparing the annual 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 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 these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- 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.

PARK HEALTHCARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF PARK HEALTHCARE LIMITED
- 5 -
Opinion

We have audited the financial statements of Park Healthcare Limited (the 'company') for the year ended 31 August 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit 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 company's ability to continue as a going concern for a period of at least twelve 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. 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 course of 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 our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

PARK HEALTHCARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF PARK HEALTHCARE LIMITED (CONTINUED)
- 6 -
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 identifie d material misstatements in the strategic report or the directors' r eport.

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 and 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.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental, health and safety legislation and Care Quality Commission;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

PARK HEALTHCARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF PARK HEALTHCARE LIMITED (CONTINUED)
- 7 -

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- reviewed and tested journal entries to identify unusual transactions and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in note 2 were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- reviewing and agreeing financial statement disclosures and testing to underlying supporting documentation;

- enquiring of management as to actual and potential litigation and claims;

- reviewing correspondence with HMRC and bankers; and

- reviewing Care Quality Commission inspection reports.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to an enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error, as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://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 member 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 member those matters we are required to state to the member 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 member, for our audit work, for this report, or for the opinions we have formed.

Paresh Radia FCA (Senior Statutory Auditor)
For and on behalf of RDP Newmans LLP, Statutory Auditor
Chartered Accountants
Lynwood House
373-375 Station Road
Harrow
Middlesex
HA1 2AW
29 July 2026
PARK HEALTHCARE LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
12,042,607
9,806,692
Cost of sales
(7,578,641)
(6,229,365)
Gross profit
4,463,966
3,577,327
Administrative expenses
(1,924,852)
(1,573,266)
Other operating income
41,159
102,848
Operating profit
4
2,580,273
2,106,909
Interest receivable and similar income
7
1,045
60
Interest payable and similar expenses
8
(424,548)
(439,763)
Profit before taxation
2,156,770
1,667,206
Tax on profit
9
(600,953)
(418,542)
Profit and total comprehensive income for the financial year
1,555,817
1,248,664

The statement of comprehensive income has been prepared on the basis that all operations are continuing operations.

PARK HEALTHCARE LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
10
112,500
120,000
Tangible assets
11
7,332,552
7,452,171
7,445,052
7,572,171
Current assets
Stocks
12
130,000
130,000
Debtors
13
4,612,102
3,839,975
Cash at bank and in hand
3,418,291
2,494,129
8,160,393
6,464,104
Creditors: amounts falling due within one year
14
(2,916,742)
(2,645,284)
Net current assets
5,243,651
3,818,820
Total assets less current liabilities
12,688,703
11,390,991
Creditors: amounts falling due after more than one year
15
(5,109,174)
(5,414,311)
Provisions for liabilities
Deferred tax liability
17
320,844
273,812
(320,844)
(273,812)
Net assets
7,258,685
5,702,868
Capital and reserves
Called up share capital
19
175,000
175,000
Revaluation reserve
20
564,047
572,637
Capital redemption reserve
21
75,000
75,000
Profit and loss reserves
22
6,444,638
4,880,231
Total equity
7,258,685
5,702,868

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
Mr R D Murugupillai
Director
Company registration number 01793096 (England and Wales)
PARK HEALTHCARE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 10 -
Share capital
Revaluation reserve
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 September 2023
175,000
572,637
75,000
3,631,567
4,454,204
Year ended 31 August 2024:
Profit and total comprehensive income
-
-
-
1,248,664
1,248,664
Balance at 31 August 2024
175,000
572,637
75,000
4,880,231
5,702,868
Year ended 31 August 2025:
Profit and total comprehensive income
-
-
-
1,555,817
1,555,817
Transfers
-
(8,590)
-
8,590
-
Balance at 31 August 2025
175,000
564,047
75,000
6,444,638
7,258,685
PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 11 -
1
Accounting policies
Company information

Park Healthcare Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lynwood House, 373-375 Station Road, Harrow, Middlesex, HA1 2AW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Dalton Care Services Limited. These consolidated financial statements are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for residential and care services provided in the normal course of business.

Revenue from the provision of residential and care services is recognised in the period in which the services were performed.

Rent receivable is recognised in the period to which the rent relates.

Other income

Non-domestic renewable heat incentive receivable is recognised in the period to which it relates to.

PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 12 -
1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
50 years straight line (buildings and property improvements only)
Plant and equipment
10% straight line
Fixtures and fittings
7 years straight line
Motor vehicles
33% reducing balance
Biomass boiler
20 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 13 -
1.7
Stocks

Flats held for sale are included at the lower of cost and the selling price less costs to complete and sell.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 14 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 15 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset s are consumed.

1.15
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 16 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Accruals and provisions

Management review the accruals and provisions of costs and overheads at each reporting date so as to allocate the costs against the correct financial period.

Depreciation rates and estimated economic useful life of tangible fixed assets

Management review the useful economic lives of depreciable assets at each reporting date so as to allocate the costs of assets, less their residual value, over the estimated useful lives. Uncertainties in these estimates relate to the actual life of the tangible fixed assets.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Care fees
11,985,670
9,768,121
Rental income
56,937
38,571
12,042,607
9,806,692
2025
2024
£
£
Other revenue
Interest income
1,045
60
Grants received
-
59,203
Renewable heat incentive received
41,159
43,645
4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Government grants
-
(59,203)
Fees payable to the company's auditor for the audit of the company's financial statements
30,650
27,300
Depreciation of tangible fixed assets
325,107
222,913
Amortisation of intangible assets
7,500
7,500
PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 17 -
5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Directors
2
2
Administration
4
4
Nursing and care home staff
255
237
Total
261
243

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
6,129,943
4,991,955
Social security costs
547,276
429,910
Pension costs
105,233
81,907
6,782,452
5,503,772
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
48,045
43,068
Company pension contributions to defined contribution schemes
1,135
949
49,180
44,017

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2024: 1).

7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
1,045
60
PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 18 -
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
408,087
435,482
Other interest
16,461
4,281
424,548
439,763
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
553,921
342,498
Deferred tax
Origination and reversal of timing differences
47,032
76,044
Total tax charge
600,953
418,542

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
2,156,770
1,667,206
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
539,193
416,802
Effects of:
Expenses that are not deductible in determining taxable profit
83,473
58,018
Group relief
(16,268)
(1,666)
Capital allowances
(52,477)
(130,656)
Deferred tax movement
47,032
76,044
Taxation charge in the financial statements
600,953
418,542
PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 19 -
10
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
150,000
Amortisation and impairment
At 1 September 2024
30,000
Amortisation charged for the year
7,500
At 31 August 2025
37,500
Carrying amount
At 31 August 2025
112,500
At 31 August 2024
120,000
11
Tangible fixed assets
Freehold property
Plant and equipment
Fixtures and fittings
Motor vehicles
Biomass boiler
Total
£
£
£
£
£
£
Cost or valuation
At 1 September 2024
6,780,190
342,689
1,582,992
9,540
283,899
8,999,310
Additions
75,332
51,328
79,528
-
0
-
0
206,188
Disposals
-
0
-
0
(700)
-
0
-
0
(700)
At 31 August 2025
6,855,522
394,017
1,661,820
9,540
283,899
9,204,798
Depreciation and impairment
At 1 September 2024
423,985
180,953
796,108
5,257
140,836
1,547,139
Depreciation charged in the year
98,132
29,528
181,839
1,413
14,195
325,107
At 31 August 2025
522,117
210,481
977,947
6,670
155,031
1,872,246
Carrying amount
At 31 August 2025
6,333,405
183,536
683,873
2,870
128,868
7,332,552
At 31 August 2024
6,356,205
161,736
786,884
4,283
143,063
7,452,171

The land element of freehold property amounts to £1,536,770 (2024: £1,536,770).
Upon transition to FRS 102, the company elected to hold its properties at deemed cost. Included in the freehold property carrying amount of £6,333,405 (2024: £6,356,205) is freehold property that was revalued at £972,500 in 1997/1998 based on market value by Edward Symmons and John Jeffrey and Son, firms of Chartered Valuation Surveyors who are independent valuers not connected with the company. The valuation conforms to International Valuation Standards and was based on recent market transactions at the time, on arm's length terms for similar properties.

In the opinion of the directors, there has not been any significant change to the value since then.

PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
11
Tangible fixed assets
(Continued)
- 20 -

The revaluation surplus is disclosed in note 20.

If freehold property were stated on a historical cost basis rather than a deemed cost basis, the total amounts included would have been as follows:

Freehold property
2025
2024
£
£
Cost
399,863
399,863
Accumulated depreciation
(5,998)
-
Carrying value
393,865
399,863
12
Stocks
2025
2024
£
£
Flats held for resale
130,000
130,000
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
406,659
142,471
Amounts owed by group undertakings
4,205,443
3,542,543
Other debtors
-
0
270
Prepayments and accrued income
-
0
154,691
4,612,102
3,839,975
14
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
16
277,933
215,577
Trade creditors
640,341
595,794
Corporation tax
553,921
530,244
Other taxation and social security
178,804
122,045
Other creditors
703,894
665,607
Accruals and deferred income
561,849
516,017
2,916,742
2,645,284
PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 21 -
15
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
16
5,109,174
5,414,311
16
Loans and overdrafts
2025
2024
£
£
Bank loans
5,387,107
5,629,888
Payable within one year
277,933
215,577
Payable after one year
5,109,174
5,414,311

Bank loans and overdrafts amounting to £5,387,108 (2024: £5,629,888) have been secured by way of fixed and floating charge s over all propert y and undertakings of the company by Barclays Bank Plc.

There is a cross guarantee between Park Healthcare Limited, Dalton Care Services Limited, New Forest Fritham Limited, and Grovewell Estates Limited, in respect of any amounts due on loans. Park Healthcare Limited and New Forest Fritham Limited are wholly owned subsidiaries of Dalton Care Services Limited, and Grovewell Estates Limited is an associated company of Park Healthcare Limited.

The company has loans in place which are repayable in monthly instalments until April 2029. The loans have a variable interest rate of 2.8% above the Bank of England base rate.

17
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
320,844
273,812
2025
Movements in the year:
£
Liability at 1 September 2024
273,812
Charge to profit or loss
47,032
Liability at 31 August 2025
320,844

The deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 22 -
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
105,233
81,907

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The outstanding contributions at the reporting date are £23,421 (2024: £20,219).

19
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary "A" shares of £1 each
137,800
137,800
137,800
137,800
Ordinary "B" shares of £1 each
37,200
37,200
37,200
37,200
175,000
175,000
175,000
175,000

The Ordinary "A" and Ordinary "B" shares rank pari pasu with full voting rights, distribution rights and capital distribution rights on the winding up of the company.

20
Revaluation reserve
2025
2024
£
£
At the beginning of the year
572,637
572,637
Transfer to retained earnings
(8,590)
-
0
At the end of the year
564,047
572,637

The revaluation reserve relates to fair value on freehold land and buildings carried out at the time of the transitional provisions to retain the book value of land and buildings which were revalued in 1997/1998.

21
Capital redemption reserve
2025
2024
£
£
At the beginning and end of the year
75,000
75,000

The capital redemption reserve represents the nominal value of the share capital that the company repurchased.

PARK HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 23 -
22
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
4,880,231
3,631,567
Profit for the year
1,555,817
1,248,664
Transfer from revaluation reserve
8,590
-
0
At the end of the year
6,444,638
4,880,231
23
Financial commitments, guarentees and contingent liabilities

The company has provided a number of commitments in relation to some leasehold lifetime occupancy tenants, regarding the flats sold by the company. The company has agreed to repurchase the flats once the tenant has vacated the property at an agreed price. The total commitments are £1 5 0,000 as at 31 August 20 2 5 (2024: £1 5 0,000). The directors consider that the company would be able to resell the leases at amounts not significantly below the agreed price, but this is subject to prevailing market conditions in the future, the timing of which is not certain.

24
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
16,044
3,366
Years 2-5
24,881
1,500
40,925
4,866
25
Related party transactions

The company has taken advantage of the exemption available in accordance with FRS 102 para 33.1A not to disclose transactions entered into between two or more members of a group, as the company is a wholly owned subsidiary undertaking of the group.

26
Directors' transactions

Included within other creditors is an amount of £242,943 (2024: £235,798) due to directors of the company. No interest was charged on this loan.

27
Ultimate controlling party

The company is a 100% subsidiary of Dalton Care Services Limited. The ultimate controlling party is Mr R D Murugupillai.

The smallest and largest group in which this company is consolidated is Dalton Care Services Limited. The consolidated financial statements of Dalton Care Services Limited are available to the public and may be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

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