THREE WILLOWS CARE HOME LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 10606251 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

THREE WILLOWS CARE HOME LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S A Hussain

REGISTERED OFFICE:

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

REGISTERED NUMBER:

10606251 (England and Wales)

ACCOUNTANTS:

BBK Partnership

Chartered Accountants

& Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

FIXED ASSETS

Intangible assets

4

-

85,000

Tangible assets

5

2,237,874

78,395

Investments

6

-

48,000

2,237,874

211,395

CURRENT ASSETS

Stocks

1,500

Debtors

7

26,333

337,411

Cash at bank

70,210

244,126

98,043

583,037

CREDITORS

Amounts falling due within one year

8

755,097

221,721

NET CURRENT (LIABILITIES)/ASSETS

(657,054

)

361,316

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,580,820

572,711

CREDITORS

Amounts falling due after more than one
year

9

(1,230,408

)

(128,580

)

PROVISIONS FOR LIABILITIES

12

(21,969

)

(19,599

)

NET ASSETS

328,443

424,532

CAPITAL AND RESERVES

Called up share capital

13

102

136

Retained earnings

14

328,341

424,396

SHAREHOLDERS' FUNDS

328,443

424,532

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 August 2026 and were signed by:

S A Hussain - Director

1.	STATUTORY INFORMATION

THREE WILLOWS CARE 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 represents fees receivable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of eight years.

The directors have considered the requirements under Financial Reporting Standard 102 and after undertaking the annual impairment review they believe that the existing amortisation policy to be fair and accurate.

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.

Fixtures and fittings

-

16.67% on reducing balance

It is the opinion that the value of the freehold property does not diminish over time and that departing from the relevant accounting standard presents a truer view.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

680,000

AMORTISATION

At 1 September 2024

595,000

Charge for year

85,000

At 31 August 2025

680,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

85,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

COST

At 1 September 2024

-

184,353

Additions

2,150,000

27,054

2,177,054

At 31 August 2025

2,150,000

211,407

2,361,407

DEPRECIATION

At 1 September 2024

-

105,958

Charge for year

-

17,575

At 31 August 2025

-

123,533

NET BOOK VALUE

At 31 August 2025

2,150,000

87,874

2,237,874

At 31 August 2024

-

78,395

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.8.25

31.8.24

£

Rental deposits

-

48,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

21,333

37,411

Sundry loan

5,000

300,000

26,333

337,411

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts (see note 10)

91,472

46,000

Trade creditors

78,169

54,418

Tax

60,601

108,028

Social security and other taxes

11,895

10,565

Other creditors

85,000

-

Directors' current accounts

427,170

1,800

Accrued expenses

790

910

755,097

221,721

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans (see note 10)

1,230,408

128,580

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

866,720

-

10.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

Amounts falling due within one year or on demand:

Bank loans

91,472

46,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

91,472

54,500

Amounts falling due between two and five years:

Bank loans - 2-5 years

272,216

74,080

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

866,720

-

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

Bank loans

1,321,880

174,580

The bank loan is secured by way of a fixed and floating charge of the company's assets.

12.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

Deferred tax

Accelerated capital allowances

21,969

19,599

Deferred

tax

£

Balance at 1 September 2024

19,599

Provided during year

2,370

Balance at 31 August 2025

21,969

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

136

Ordinary

£1

102

136

During the year the company bought back 34 shares at market value. These shares were bought for £200,000 and subsequently cancelled.

14.

RESERVES

Retained

earnings

£

At 1 September 2024

424,396

Profit for the year

103,911

Share buyback and cancellation

(199,966

)

At 31 August 2025

328,341

15.	RELATED PARTY DISCLOSURES

1) At the year end 31 August 2025 there was no loan recoverable (2024: £300,000) and a loan payable of £85,000 (2024: £300,000) to Norfolk Care Homes Ltd, a related party by virtue of common ownership and control.

2) During the year the company rented property on a monthly licence from 3A Property Partnership, a

partnership under the control of the shareholders of the company. The amount payable totalled £19,559 (2024:£46,000) and there was no amount due to the partnership at the year end.

3) During the year the company purchased freehold property for £2,150,000 from the directors. The

transactions were conducted on an arms length basis.

16.	ULTIMATE CONTROLLING PARTY

The controlling party is S A Hussain.