ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 14818945

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	CONNAUGHT CARE (ST NEOTS) LIMITED


CONNAUGHT CARE (ST NEOTS) LIMITED

COMPANY INFORMATION

Directors	T J Carroll
	P J Dixon
	J A Halton
	L C Hollick
	A G Winstanley


Registered number	14818945


Registered office	4 Elm Place
	Old Witney Road
	Eynsham
	Oxfordshire
	OX29 4BD


Accountants	Menzies LLP
	Chartered Accountants
	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


CONNAUGHT CARE (ST NEOTS) LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


CONNAUGHT CARE (ST NEOTS) LIMITED REGISTERED NUMBER:14818945

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		311,587		285,252
			311,587		285,252
Current assets
Debtors: amounts falling due within one year	5	1,754,021		1,369,708
Cash at bank and in hand		325,458		46,200
		2,079,479		1,415,908
Creditors: amounts falling due within one year	6	(3,615,900)		(3,042,473)
Net current liabilities			(1,536,421)		(1,626,565)
Total assets less current liabilities			(1,224,834)		(1,341,313)

Net liabilities			(1,224,834)		(1,341,313)

Page 1


CONNAUGHT CARE (ST NEOTS) LIMITED REGISTERED NUMBER:14818945

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Capital and reserves
Called up share capital	100	100
Profit and loss account	(1,224,934)	(1,341,413)
	(1,224,834)	(1,341,313)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P J Dixon

Director

Date: 26 August 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


CONNAUGHT CARE (ST NEOTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Connaught Care (St Neots) Limited is a private company limited by shares, registered in England and Wales. The
address of it's registered office is disclosed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


CONNAUGHT CARE (ST NEOTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property	-		Over term
Motor vehicles	-	20%	straight line
Fixtures and fittings	-	20%	straight line
Office equipment	-	33%	straight line
Computer equipment	-	33%	straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4


CONNAUGHT CARE (ST NEOTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Employees

The average monthly number of employees during the period was 92 (2025 - 59).

Page 5

CONNAUGHT CARE (ST NEOTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Tangible fixed assets

	Long-term leasehold property	Motor vehicles	Fixtures and fittings	Office equipment	Computer equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 1 April 2025	226,754	3,648	65,121	5,890	3,748	305,161
Additions	-	-	62,272	1,775	1,178	65,225
At 31 March 2026	226,754	3,648	127,393	7,665	4,926	370,386
Depreciation
At 1 April 2025	10,547	243	7,260	745	1,114	19,909
Charge for the year on owned assets	10,547	730	24,903	1,363	1,347	38,890
At 31 March 2026	21,094	973	32,163	2,108	2,461	58,799
Net book value
At 31 March 2026	205,660	2,675	95,230	5,557	2,465	311,587
At 31 March 2025	216,207	3,405	57,861	5,145	2,634	285,252

Page 6


CONNAUGHT CARE (ST NEOTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	94,975	40,407
Other debtors	1,292,388	999,513
Prepayments and accrued income	366,658	329,788
	1,754,021	1,369,708

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	497,725	112,277
Other taxation and social security	49,096	50,032
Other creditors	2,824,387	2,652,264
Accruals and deferred income	244,692	227,900
	3,615,900	3,042,473

Not later than 1 year	1,154,400	1,154,400
Later than 1 year and not later than 5 years	4,617,600	4,617,600
Later than 5 years	16,645,807	17,800,207
	22,417,807	23,572,207

8.	Controlling party

The ultimate controlling parties are J A Halton and P J Dixon by virtue of their shareholdings.

Page 7