REGISTERED NUMBER: NI637545 (Northern Ireland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

TOWN AND COUNTRY CARE HOME LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

7

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

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

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.

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 ) .

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

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

-

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.