North Staffordshire Residential Homes - Accounts to registrar (filleted)

REGISTERED NUMBER: 01923938 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

North Staffordshire Residential Homes

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B A Warren

T W Waterfield-Warren

SECRETARY:

Mrs B A Warren

REGISTERED OFFICE:

Heyfields

Tittensor Road

Tittensor

Stoke on Trent

Staffordshire

ST12 9HQ

REGISTERED NUMBER:

01923938 (England and Wales)

ACCOUNTANTS:

Paterson Brodie Limited

Chartered Certified Accountants

Cliveden Chambers

Cliveden Place

Longton

Stoke-on-Trent

Staffordshire

ST3 4JB

FIXED ASSETS

Property, plant and equipment

4

1,939,048

2,052,501

CURRENT ASSETS

Inventories

2,000

Debtors

5

242,397

112,654

Cash at bank and in hand

1,486,662

1,050,047

1,731,059

1,164,701

CREDITORS

Amounts falling due within one year

6

630,756

509,832

NET CURRENT ASSETS

1,100,303

654,869

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,039,351

2,707,370

PROVISIONS FOR LIABILITIES

84,615

97,226

NET ASSETS

2,954,736

2,610,144

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

7

2,953,736

2,609,144

2,954,736

2,610,144

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 28 August 2026 and were signed on its behalf by:

T W Waterfield-Warren - Director

1.	STATUTORY INFORMATION

North Staffordshire Residential Homes 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Inventories 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 98 (2024 - 97 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Freehold

to

Plant and

property

machinery

£

COST

At 1 January 2025

1,922,282

660,929

353,905

Additions

-

2,142

At 31 December 2025

1,922,282

660,929

356,047

DEPRECIATION

At 1 January 2025

681,812

203,187

288,935

Charge for year

33,384

32,843

10,067

At 31 December 2025

715,196

236,030

299,002

NET BOOK VALUE

At 31 December 2025

1,207,086

424,899

57,045

At 31 December 2024

1,240,470

457,742

64,970

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

538,787

86,667

49,751

3,612,321

Additions

10,618

-

3,266

16,026

At 31 December 2025

549,405

86,667

53,017

3,628,347

DEPRECIATION

At 1 January 2025

292,799

52,618

40,469

1,559,820

Charge for year

41,532

8,513

3,140

129,479

At 31 December 2025

334,331

61,131

43,609

1,689,299

NET BOOK VALUE

At 31 December 2025

215,074

25,536

9,408

1,939,048

At 31 December 2024

245,988

34,049

9,282

2,052,501

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

81,995

60,370

Amounts owed by group undertakings

5,330

-

Other debtors

155,072

52,284

242,397

112,654

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

37,121

28,557

Taxation and social security

255,009

211,583

Other creditors

338,626

269,692

630,756

509,832

7.

RESERVES

Retained

earnings

£

At 1 January 2025

2,609,144

Profit for the year

513,572

Dividends

(168,980

)

At 31 December 2025

2,953,736