ACCOUNTS - Final Accounts preparation

Company registration number: 15890965

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	CONNAUGHT CARE CENTRAL COSTS LIMITED


CONNAUGHT CARE CENTRAL COSTS LIMITED

COMPANY INFORMATION

Directors	T J Carroll (appointed 12 August 2024)
	P J Dixon (appointed 12 August 2024)
	J A Halton (appointed 12 August 2024)
	L C Hollick (appointed 12 August 2024)
	A G Winstanley (appointed 12 August 2024)


Registered number	15890965


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 CENTRAL COSTS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


CONNAUGHT CARE CENTRAL COSTS LIMITED REGISTERED NUMBER:15890965

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	2,802,000		947,675
Cash at bank and in hand		6,543		119,178
		2,808,543		1,066,853
Creditors: amounts falling due within one year	5	(2,900,268)		(1,070,822)
Net current liabilities			(91,725)		(3,969)
Total assets less current liabilities			(91,725)		(3,969)

Net liabilities			(91,725)		(3,969)

Page 1


CONNAUGHT CARE CENTRAL COSTS LIMITED REGISTERED NUMBER:15890965

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	(91,825)	(4,069)
	(91,725)	(3,969)

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 statement of income and retained earnings 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 5 form part of these financial statements.

Page 2


CONNAUGHT CARE CENTRAL COSTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Connaught Care Central Costs 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.

The accounts have been prepared from the date of incorporation 12 August 2024 to the year end date 31 March 2025.

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

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.

2.4

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 CENTRAL COSTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.6

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.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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.

Employees

The average monthly number of employees, including directors, during the period was 14 (2025: 14).

Page 4


CONNAUGHT CARE CENTRAL COSTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	738,742	447,781
Other debtors	2,057,156	493,660
Prepayments and accrued income	6,102	6,234
	2,802,000	947,675

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

Trade creditors	6,875	9,058
Corporation tax	5,741	-
Other taxation and social security	123,483	91,816
Other creditors	2,657,333	896,651
Accruals and deferred income	106,836	73,297
	2,900,268	1,070,822

Page 5