St. Cecilia's Care Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04009808

St. Cecilia's Care Services Limited

Filleted Unaudited Abridged Financial Statements

30 November 2025

St. Cecilia's Care Services Limited

Abridged Financial Statements

Year Ended 30 November 2025

Contents	Page

Abridged statement of financial position	1

Notes to the abridged financial statements	3

St. Cecilia's Care Services Limited

Abridged Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	6		380,154	422,262

Current Assets

Debtors	395,573	522,476
Cash at bank and in hand	615,858	653,546
	------------	------------
	1,011,431	1,176,022

Creditors: amounts falling due within one year	1,307,881		1,502,676
	------------		------------
Net Current Liabilities		296,450	326,654
		---------	---------
Total Assets Less Current Liabilities		83,704	95,608

Creditors: amounts falling due after more than one year		5,192	10,293

Provisions	59,817	66,410
	--------	--------
Net Assets	18,695	18,905
	--------	--------

Capital and Reserves

Called up share capital	8	2	2
Profit and loss account		18,693	18,903
		--------	--------
Shareholders Funds		18,695	18,905
		--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

St. Cecilia's Care Services Limited

Abridged Statement of Financial Position (continued)

30 November 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mr A M Padgham

Director

Company registration number: 04009808

St. Cecilia's Care Services Limited

Notes to the Abridged Financial Statements

Year Ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 1 Eastway, Eastfield, Scarborough, North Yorkshire, YO11 3LS.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents residents fees earned during the year.

Income tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	3 years straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Improvement to property	-	10% straight line
Fixtures and fittings	-	15% straight line
Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 226 (2024: 208 ).

5. Intangible assets

	£
Cost
At 1 December 2024 and 30 November 2025	1,025,506
	------------
Amortisation
At 1 December 2024 and 30 November 2025	1,025,506
	------------
Carrying amount
At 30 November 2025	–
	------------
At 30 November 2024	–
	------------

6. Tangible assets

	£
Cost
At 1 December 2024	1,191,737
Additions	81,622
Disposals	( 26,222)
	------------
At 30 November 2025	1,247,137
	------------
Depreciation
At 1 December 2024	769,475
Charge for the year	123,732
Disposals	( 26,224)
	------------
At 30 November 2025	866,983
	------------
Carrying amount
At 30 November 2025	380,154
	------------
At 30 November 2024	422,262
	------------

7. Securities

National Westminster Bank plc have a fixed and floating charge over the property or undertaking of the company.

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares shares of £ 1 each	2	2	2	2
	----	----	----	----

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	6,431	39,167
Later than 1 year and not later than 5 years	7,516	2,987
	--------	--------
	13,947	42,154
	--------	--------

10. Directors' advances, credits and guarantees

During the year, the company made loans to the directors as follows:

	Balance at 1 December 2024	Advanced during the year	Repaid during the year	Balance at 30 November 2025
	£	£	£	£
Mr A M Padgham	(127)	(1,588)	–	(1,715)

11. Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 S33.1A, removing the requirement to disclose transactions between group companies. During the year the company provided and received short term loans from related parties. The balance outstanding due from/(to) related parties at the year end date is as follows:

	2025	2024
	£	£
Amounts owed to group undertakings	(133,259)	(462,006)
Amounts due from other related parties	19,096	1,993
Amounts owed from group undertakings	41,990	41,330

Amounts owed from related parties totalling £Nil (2024: £17,294) were written off in the year. Outstanding balances with entities are unsecured, interest free and repayable on demand.

12. Controlling party

The directors consider the ultimate parent undertaking to be Padgham Care Services Limited, a company incorporated in England and Wales. The registered office address is 1 Eastway, Eastfield, Scarborough, England, YO11 3LS.