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REGISTERED NUMBER: NI637545 (Northern Ireland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| TOWN AND COUNTRY CARE HOME LIMITED |

TOWN AND COUNTRY CARE HOME LIMITED (REGISTERED NUMBER: NI637545)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 7

TOWN AND COUNTRY CARE HOME LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | E S Johnston

| C Arnold

| SECRETARY: | D J Ross

| REGISTERED OFFICE: | 18 Orby Link

| Belfast

| BT5 5HW

| REGISTERED NUMBER: | NI637545 (Northern Ireland)

| AUDITORS: | Baker Tilly Mooney Moore

| Statutory Auditors

| 17 Clarendon Road

| Belfast

| BT1 3BG

| BANKERS: | Bank of Ireland

| 55-57 Main Street

| Ballyclare

| BT39 9AA

TOWN AND COUNTRY CARE HOME LIMITED (REGISTERED NUMBER: NI637545)

BALANCE SHEET

30 NOVEMBER 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 6,416 |  | 17,416 |  |

Tangible assets | 5 | 160,003 |  | 139,772 |  |

Investments | 6 | 575,542 |  | 575,542 |  |

741,961 |  | 732,730 |  |

CURRENT ASSETS

Debtors | 7 | 148,331 |  | 155,693 |  |

Cash at bank and in hand | 1,116,519 |  | 614,446 |  |

1,264,850 |  | 770,139 |  |

CREDITORS

Amounts falling due within one year | 8 | 876,253 |  | 484,396 |  |

NET CURRENT ASSETS | 388,597 |  | 285,743 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,130,558 |  | 1,018,473 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (14,896 | ) | - |  |

PROVISIONS FOR LIABILITIES | (37,839 | ) | (11,200 | ) |

NET ASSETS | 1,077,823 |  | 1,007,273 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,077,723 |  | 1,007,173 |  |

1,077,823 |  | 1,007,273 |  |

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 Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

E S Johnston - Director

TOWN AND COUNTRY CARE HOME LIMITED (REGISTERED NUMBER: NI637545)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Town and Country Care Home Limited is a private company, limited by shares , registered in Northern Ireland. 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.

| Going concern

| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Preparation of consolidated financial statements

| The financial statements contain information about Town and Country Care Home Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, McLegz Holdings Limited, 18 Orby Link, Belfast, BT5 5HW.

| Significant judgements and estimates

| The annual depreciation charge for tangible fixed assets is sensitive to changes in estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on future investments, economic utilisation and the physical condition of the assets.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

TOWN AND COUNTRY CARE HOME LIMITED (REGISTERED NUMBER: NI637545)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred 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 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.

| 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.

| Impairment of fixed assets

| Fixed assets are assessed at each reporting date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's fair value less costs to sell and value in use. Fixed assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 101 (2024 - 116 ) .

TOWN AND COUNTRY CARE HOME LIMITED (REGISTERED NUMBER: NI637545)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 110,000 |  |

| AMORTISATION

| At 1 December 2024 | 92,584 |  |

| Charge for year | 11,000 |  |

| At 30 November 2025 | 103,584 |  |

| NET BOOK VALUE

| At 30 November 2025 | 6,416 |  |

| At 30 November 2024 | 17,416 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures, |

| fittings |  | Motor |

| & equipment |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 303,474 |  | 5,990 |  | 309,464 |  |

| Additions | 14,527 |  | 27,594 |  | 42,121 |  |

| At 30 November 2025 | 318,001 |  | 33,584 |  | 351,585 |  |

| DEPRECIATION

| At 1 December 2024 | 165,422 |  | 4,270 |  | 169,692 |  |

| Charge for year | 20,255 |  | 1,635 |  | 21,890 |  |

| At 30 November 2025 | 185,677 |  | 5,905 |  | 191,582 |  |

| NET BOOK VALUE

| At 30 November 2025 | 132,324 |  | 27,679 |  | 160,003 |  |

| At 30 November 2024 | 138,052 |  | 1,720 |  | 139,772 |  |

6. | FIXED ASSET INVESTMENTS

| 30.11.25 |  | 30.11.24

£ | £ |

| Shares in group undertakings | 1,000 |  | 1,000 |  |

| Loans to group undertakings | 574,542 |  | 574,542 |  |

575,542 |  | 575,542 |  |

TOWN AND COUNTRY CARE HOME LIMITED (REGISTERED NUMBER: NI637545)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

6. | FIXED ASSET INVESTMENTS - continued

| Additional information is as follows:

| Shares in

| group

| undertakings

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 1,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,000 |  |

| At 30 November 2024 | 1,000 |  |

| Loans to

| group

| undertakings

£ |

| At 1 December 2024

| and 30 November 2025 | 574,542 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 106,228 |  | 141,533 |  |

| Amounts owed by group undertakings | 42,103 |  | - |  |

| Other debtors | - |  | 14,160 |  |

148,331 |  | 155,693 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Hire purchase contracts | 4,608 |  | - |  |

| Trade creditors | 22,396 |  | 15,950 |  |

| Taxation and social security | 783,376 |  | 416,162 |  |

| Other creditors | 65,873 |  | 52,284 |  |

876,253 |  | 484,396 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Hire purchase contracts | 14,896 |  | - |  |

TOWN AND COUNTRY CARE HOME LIMITED (REGISTERED NUMBER: NI637545)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Eimear Brown (Senior Statutory Auditor)

| for and on behalf of Baker Tilly Mooney Moore

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is Spa Nursing Homes Limited, incorporated in Northern Ireland. The ultimate parent company is McLegz Holdings Limited, a company incorporated in Northern Ireland. The results of the company will be consolidated in the accounts of McLegz Holdings Limited. McLegz Holdings Limited is both the smallest and largest group for which group accounts are prepared. Copies of the group accounts are available at companies house.