REGISTERED NUMBER: 04770971 (England and Wales)

Financial Statements for the Period 4 April 2025 to 30 November 2025

for

Stanfield Nursing Home Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs K L Rogerson

Mr P J Rogerson

REGISTERED OFFICE:

17-19 Park Street

Lytham

Lancashire

FY8 5LU

REGISTERED NUMBER:

04770971 (England and Wales)

ACCOUNTANTS:

Ashworth Treasure Limited

Chartered Accountants

17-19 Park Street

Lytham

Lancashire

FY8 5LU

FIXED ASSETS

Intangible assets

4

168

504

Tangible assets

5

288,283

280,383

288,451

280,887

CURRENT ASSETS

Stocks

1,267

6,000

Debtors

65,079

169,051

Cash at bank

433,835

368,902

500,181

543,953

CREDITORS

Amounts falling due within one year

184,914

322,575

NET CURRENT ASSETS

315,267

221,378

TOTAL ASSETS LESS CURRENT LIABILITIES

603,718

502,265

PROVISIONS FOR LIABILITIES

63,547

59,228

NET ASSETS

540,171

443,037

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

540,071

442,937

540,171

443,037

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 26 August 2026 and were signed on its behalf by:

Mrs K L Rogerson - Director

1.	STATUTORY INFORMATION

Stanfield Nursing Home Limited is a private company, limited by shares , registered in England and Wales. 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.

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 2003, has been amortised evenly over its estimated useful life of ten 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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 20% on cost, 15% on reducing balance and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Government grants

Capital grants were received from the government to finance the purchase of fixed assets to enable the company to adhere to Covid-19 regulations.These grants are treated as deferred income and are being released to the profit and loss account at the rates of 20% and 10% per annum, to match the rates of depreciation of the corresponding assets.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 74 (2025 - 79 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 4 April 2025

and 30 November 2025

77,520

AMORTISATION

At 4 April 2025

77,016

Amortisation for period

336

At 30 November 2025

77,352

NET BOOK VALUE

At 30 November 2025

168

At 3 April 2025

504

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 4 April 2025

621,030

Additions

50,175

At 30 November 2025

671,205

DEPRECIATION

At 4 April 2025

340,647

Charge for period

42,275

At 30 November 2025

382,922

NET BOOK VALUE

At 30 November 2025

288,283

At 3 April 2025

280,383

6.	CONTINGENT LIABILITIES

The company has entered into a guarantee in respect of borrowings of its ultimate holding undertaking, PH Care Limited. In connection with this arrangement, the company has granted a debenture creating fixed and floating charges over its assets in favour of the lender.

At 30th November 2025, the borrowings of the parent undertaking covered by the guarantee amounted to £4,952,185.

7.	RELATED PARTY DISCLOSURES

At 30.11.2025 the company owed £2,272 (03.04.2025: £0) to companies external to the group related by common control.

8.	ULTIMATE CONTROLLING PARTY

The company's immediate parent is Stanfield Nursing Home (Holdings) Ltd, incorporated in England and Wales.

The ultimate holding company is PH Care Group Ltd, incorporated in England and Wales.