REGISTERED NUMBER: 06487630 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

PH Care Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P J Rogerson

Mrs K L Rogerson

SECRETARY:

Mrs K L Rogerson

REGISTERED OFFICE:

17-19 Park Street

Lytham

Lancashire

FY52HA

REGISTERED NUMBER:

06487630 (England and Wales)

ACCOUNTANTS:

Ashworth Treasure Limited

Chartered Accountants

17-19 Park Street

Lytham

Lancashire

FY8 5LU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,907,678

1,817,033

Investments

6

5,461,959

548,898

7,369,637

2,365,931

CURRENT ASSETS

Debtors

286,437

490,872

Cash at bank

212,926

17,649

499,363

508,521

CREDITORS

Amounts falling due within one year

1,310,404

844,197

NET CURRENT LIABILITIES

(811,041

)

(335,676

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,558,596

2,030,255

CREDITORS

Amounts falling due after more than one year

7

(4,830,896

)

(331,316

)

PROVISIONS FOR LIABILITIES

(109,296

)

(90,702

)

NET ASSETS

1,618,404

1,608,237

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,617,404

1,607,237

SHAREHOLDERS' FUNDS

1,618,404

1,608,237

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

The members have not required the company to obtain an audit of its financial statements for the year 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 year 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

PH Care 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.

Preparation of consolidated financial statements

The financial statements contain information about PH Care Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Goodwill

Goodwill, being the amounts paid in connection with the acquisition of a business in 2012, has been amortised over its expected useful life of five years.

Tangible fixed assets

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

Land and buildings

-

2% on cost

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.

Impairment

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

and 30 November 2025

399,697

AMORTISATION

At 1 December 2024

and 30 November 2025

399,697

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

1,979,033

Additions

118,745

At 30 November 2025

2,097,778

DEPRECIATION

At 1 December 2024

162,000

Charge for year

28,100

At 30 November 2025

190,100

NET BOOK VALUE

At 30 November 2025

1,907,678

At 30 November 2024

1,817,033

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 December 2024

548,898

Additions

7,657,366

Impairments

(2,744,305

)

At 30 November 2025

5,461,959

NET BOOK VALUE

At 30 November 2025

5,461,959

At 30 November 2024

548,898

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans

4,255,197

153,721

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

4,952,186

369,553

The company has granted a debenture creating fixed and floating charges over its assets in favour of the lender.The bank loan is also secured by fixed and floating charges over the assets of certain subsidiary undertakings.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mrs K L Rogerson and Mr P J Rogerson

Balance outstanding at start of year

449,017

86,991

Amounts advanced

203,009

450,543

Amounts repaid

(450,000

)

(88,517

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

202,026

449,017

Interest was charged on the overdrawn balance at the official rate of interest.

10.	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.

Included in debtors at 30 November 2025 is £0 (2024: £6,656) owed by companies external to the group related by virtue of common control. Included in creditors at 30 November 2025 is £471,774 (2024: £239,929) owed to companies external to the group related by virtue of common control.

All related party loans are interest free.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party throughout the period was Mr and Mrs Rogerson.

12.	EXCEPTIONAL ITEMS

During the year a, the company recognised an impairment charge of £2,744,305 (2024:£0) against its investment in a subsidiary company following a review of the recoverable amount of the investment.