ACCOUNTS - Final Accounts preparation

Company registration number: 08272319

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	THE CAMBRIDGESHIRE CARE HOME LIMITED


THE CAMBRIDGESHIRE CARE HOME LIMITED REGISTERED NUMBER:08272319

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		145,733		132,127
			145,733		132,127
Current assets
Debtors: amounts falling due within one year	5	5,133,196		4,754,793
Cash at bank and in hand		188,021		160,093
		5,321,217		4,914,886
Creditors: amounts falling due within one year	6	(2,421,974)		(2,617,890)
Net current assets			2,899,243		2,296,996
Total assets less current liabilities			3,044,976		2,429,123
Provisions for liabilities
Deferred tax		(19,781)		(16,400)
			(19,781)		(16,400)
Net assets			3,025,195		2,412,723

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THE CAMBRIDGESHIRE CARE HOME LIMITED REGISTERED NUMBER:08272319

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

		2025		2024
		£		£

Capital and reserves
Called up share capital	100	100
Profit and loss account	3,025,095	2,412,623
	3,025,195	2,412,723

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

R J Jeffery

Director

Date: 18 August 2026

The notes on pages 3 to 7 form part of these financial statements.

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THE CAMBRIDGESHIRE CARE HOME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

The Cambridgeshire Care Home Limited is a private company limited by shares incorporated in England and
Wales. The address of the registered office is disclosed on the company information page.

The trading address of the company is 176-178 Cambridge Road, Great Shelford, Cambridge CB22 5JU.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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THE CAMBRIDGESHIRE CARE HOME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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THE CAMBRIDGESHIRE CARE HOME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery	-	20%
Fixtures and fittings	-	20%
Computer equipment	-	33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 116 (2024 - 118).

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THE CAMBRIDGESHIRE CARE HOME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

	Plant and machinery	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 1 April 2024	729,537	463,739	137,943	1,331,219
Additions	-	70,311	2,017	72,328
At 31 March 2025	729,537	534,050	139,960	1,403,547
Depreciation
At 1 April 2024	725,352	336,815	136,925	1,199,092
Charge for the year on owned assets	1,713	56,018	991	58,722
At 31 March 2025	727,065	392,833	137,916	1,257,814
Net book value
At 31 March 2025	2,472	141,217	2,044	145,733
At 31 March 2024	4,185	126,924	1,018	132,127

Debtors

					2025	2024
					£	£


Trade debtors	57,182	391,405
Other debtors	5,024,607	4,333,909
Prepayments and accrued income	51,407	29,479
	5,133,196	4,754,793

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THE CAMBRIDGESHIRE CARE HOME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	118,447	206,907
Amounts owed to group undertakings	1,674,878	1,525,099
Corporation tax	127,302	183,420
Other taxation and social security	100,281	74,512
Other creditors	375,237	278,738
Accruals and deferred income	25,829	349,214
	2,421,974	2,617,890

7.	Controlling party

The Company is a subsidiary of First Care Homes (Cambridge) Limited, a company registered in England and
Wales. The address of First Care Homes (Cambridge) Limited's registered office is: 3000a Parkway, Whiteley,
Hampshire, PO15 7FX.

The smallest and largest group in which the results of the Company are consolidated is that headed by First Care
Homes (Cambridge) Limited.

8.	Transactions with directors

At the balance sheet date the amount due from R Jeffery to the company was £1,936,783 (2024 - £1,558,104).

The director loan balance is undated and interest free.

9.	Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 19 August 2026 by Andrew Galliers FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

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