Tower Residential Care Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 14635688

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		357,384		346,142

			357,384		346,142
CURRENT ASSETS
Debtors		160,699		-
Cash at bank and in hand		93,652		1,054

		254,351		1,054
Creditors: Amounts Falling Due Within One Year		(523,070 )		(479,359 )

NET CURRENT ASSETS (LIABILITIES)			(268,719 )		(478,305 )

TOTAL ASSETS LESS CURRENT LIABILITIES			88,665		(132,163 )

Creditors: Amounts Falling Due After More Than One Year			(6,995 )		-

NET ASSETS/(LIABILITIES)			81,670		(132,163 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			81,668		(132,165 )

SHAREHOLDERS' FUNDS			81,670		(132,163)

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Tower Residential Care Ltd

Abridged Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Dean Small

Director

07/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Tower Residential Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14635688 . The registered office is 2 Regency Court, Barton-Upon-Humber, DN18 5AT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	N/A
Motor Vehicles	25% on WDV

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax is recognised in the profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2025: 2)

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Tower Residential Care Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Total
	£
Cost
As at 1 March 2025	346,142
Additions	14,990

As at 28 February 2026	361,132

Depreciation
As at 1 March 2025	-
Provided during the period	3,748

As at 28 February 2026	3,748

Net Book Value
As at 28 February 2026	357,384

As at 1 March 2025	346,142

5. Secured Creditors

Other creditors is secured by way of creating a first legal charge over the company's current and future assets, including the freehold property at 101 Abbey Road, Grimsby, DN32 0HN.

6. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,498	-
Later than one year and not later than five years	6,995	-

	10,493	-

	10,493	-

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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. At the balance Sheet date unpaid contributions of £2,643 (2025- £243) were due to the fund. They are included in Other Creditors.

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