1 December 2024 false No description of principal activity Taxfiler 2024.6 04935302 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04935302 2024-11-30 04935302 2024-12-01 2025-11-30 04935302 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04935302 business:FilletedAccounts 2024-12-01 2025-11-30 04935302 2025-11-30 04935302 business:Director1 2024-12-01 2025-11-30 04935302 business:RegisteredOffice 2024-12-01 2025-11-30 04935302 2024-11-30 04935302 core:WithinOneYear 2025-11-30 04935302 core:WithinOneYear 2024-11-30 04935302 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 04935302 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 04935302 core:SharePremium core:PreviouslyStatedAmount 2025-11-30 04935302 core:SharePremium core:PreviouslyStatedAmount 2024-11-30 04935302 core:RevaluationReserve core:PreviouslyStatedAmount 2025-11-30 04935302 core:RevaluationReserve core:PreviouslyStatedAmount 2024-11-30 04935302 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 04935302 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 04935302 core:PreviouslyStatedAmount 2025-11-30 04935302 core:PreviouslyStatedAmount 2024-11-30 04935302 business:SmallEntities 2024-12-01 2025-11-30 04935302 countries:EnglandWales 2024-12-01 2025-11-30 04935302 core:PlantMachinery 2024-12-01 2025-11-30 04935302 core:FurnitureFittings 2024-12-01 2025-11-30 04935302 core:LandBuildings 2024-11-30 04935302 core:PlantMachinery 2024-11-30 04935302 core:LandBuildings 2025-11-30 04935302 core:PlantMachinery 2025-11-30 04935302 core:LandBuildings 2024-12-01 2025-11-30 04935302 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. 04935302 (England and Wales)
Hillswood Care Limited Unaudited accounts for the year ended 30 November 2025
Hillswood Care Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Hillswood Care Limited Company Information for the year ended 30 November 2025
Director
Paramanathan Barthipan
Company Number
04935302 (England and Wales)
Registered Office
Regus, AccountsHelp 1 Elmfield Park Bromley London BR1 1LU United Kingdom
Accountants
AccountsHelp Regus 1 Elmfield Park Bromley Kent BR1 1LU
- 3 -
Hillswood Care Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
733,968
736,958
Current assets
Debtors
5
20,401
30,168
Cash at bank and in hand
126,909
1,151
147,310
31,319
Creditors: amounts falling due within one year
6
(132,778)
(349,211)
Net current assets/(liabilities)
14,532
(317,892)
Total assets less current liabilities
748,500
419,066
Provisions for liabilities
Deferred tax
(1,705)
(2,273)
Net assets
746,795
416,793
Capital and reserves
Called up share capital
200
100
Share premium
309,080
-
Revaluation reserve
165,738
165,738
Profit and loss account
271,777
250,955
Shareholders' funds
746,795
416,793
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 July 2026 and were signed on its behalf by
Paramanathan Barthipan Director Company Registration No. 04935302
- 4 -
Hillswood Care Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Hillswood Care Limited is a private company, limited by shares, registered in England and Wales, registration number 04935302. The registered office is Regus, AccountsHelp, 1 Elmfield Park, Bromley, London, BR1 1LU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20 - 25% reducing balance
Fixtures & fittings
21 - 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
- 5 -
Hillswood Care Limited Notes to the Accounts for the year ended 30 November 2025
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Land and buildigns
Directors decided not to depreciate Land and Buildings, accordingly past calculated depreciation has been reversed to reflect current fair value.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
725,000
27,998
752,998
At 30 November 2025
725,000
27,998
752,998
Depreciation
At 1 December 2024
-
16,040
16,040
Charge for the year
-
2,990
2,990
At 30 November 2025
-
19,030
19,030
Net book value
At 30 November 2025
725,000
8,968
733,968
At 30 November 2024
725,000
11,958
736,958
- 6 -
Hillswood Care Limited Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
9,846
27,668
Accrued income and prepayments
-
2,000
Other debtors
10,555
500
20,401
30,168
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
16,667
Trade creditors
5,303
29,354
Taxes and social security
16,509
11,237
Other creditors
65,303
7,071
Loans from directors
-
281,167
Accruals
45,663
1,172
Deferred income
-
2,543
132,778
349,211
7
Average number of employees
During the year the average number of employees was 41 (2024: 35).
- 7 -