REGISTERED NUMBER: 10098445 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

SOUTHCROFT HEALTHCARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G S Allen

C D Allen

D Allen

SECRETARY:

C D Allen

REGISTERED OFFICE:

Southcroft

Wicker Lane

Guilden Sutton

Chester

Cheshire

CH3 7EL

REGISTERED NUMBER:

10098445 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

HSBC Bank plc

35 High Street

Prestatyn

LL19 9AL

FIXED ASSETS

Tangible assets

4

33,501

58,295

CURRENT ASSETS

Debtors

5

108,992

120,569

Cash at bank

135,028

202,370

244,020

322,939

CREDITORS

Amounts falling due within one year

6

82,271

118,799

NET CURRENT ASSETS

161,749

204,140

TOTAL ASSETS LESS CURRENT LIABILITIES

195,250

262,435

CREDITORS

Amounts falling due after more than one year

7

-

(3,531

)

PROVISIONS FOR LIABILITIES

9

(8,375

)

(14,504

)

NET ASSETS

186,875

244,400

CAPITAL AND RESERVES

Called up share capital

10

4

4

Retained earnings

186,871

244,396

SHAREHOLDERS' FUNDS

186,875

244,400

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd July 2026 and were signed on its behalf by:

G S Allen - Director

1.	STATUTORY INFORMATION

Southcroft Healthcare Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 117 (2025 - 121 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2025

4,288

11,085

104,179

7,223

126,775

Disposals

-

-

(58,180

)

-

(58,180

)

At 31st March 2026

4,288

11,085

45,999

7,223

68,595

DEPRECIATION

At 1st April 2025

3,293

6,707

52,063

6,417

68,480

Charge for year

815

1,355

11,499

216

13,885

Eliminated on disposal

-

-

(47,271

)

-

(47,271

)

At 31st March 2026

4,108

8,062

16,291

6,633

35,094

NET BOOK VALUE

At 31st March 2026

180

3,023

29,708

590

33,501

At 31st March 2025

995

4,378

52,116

806

58,295

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2025

58,180

Disposals

(58,180

)

At 31st March 2026

-

DEPRECIATION

At 1st April 2025

47,271

Eliminated on disposal

(47,271

)

At 31st March 2026

-

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

10,909

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

100,137

116,032

Amounts recoverable on contract

4,099

3,241

Directors' current accounts

4,032

-

Prepayments

724

1,296

108,992

120,569

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

3,531

10,419

Hire purchase contracts

-

31,457

Trade creditors

2,636

1,337

Tax

15,501

8,777

Social security and other taxes

17,461

15,209

Net wages

21,164

22,929

Other creditors

609

836

Directors' current accounts

18,459

25,452

Accrued expenses

2,910

2,383

82,271

118,799

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

3,531

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

-

31,457

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

8,375

14,504

Deferred

tax

£

Balance at 1st April 2025

14,504

Movement in the year due to:

changes in tax allowances

(6,129

)

changes in tax rates

Balance at 31st March 2026

8,375

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

4

4

11.	CAPITAL COMMITMENTS

31.3.26

31.3.25

£

£

Contracted but not provided for in the

financial statements

-

-