Lyndhurst Care Ltd 31/12/2025 iXBRL

Company registration number: 15006278

Lyndhurst Care Ltd

Unaudited filleted financial statements

31 December 2025

Lyndhurst Care Ltd

Contents

Directors and other information

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Lyndhurst Care Ltd

Directors and other information


	Directors	Mr Ajay Modhwadia
		Dr Bhima Arjan Odedra


	Company number	15006278


	Registered office	39 Fieldfare Way
		Ashton Under Lyne
		Lancs.
		OL7 9TA


	Business address	120 Manchester Old Road
		Middleton
		Manchester
		M24 4DY


	Accountant	K Thaker & Co.
		39 Fieldfare Way
		Ashton Under Lyne
		Lancs.
		OL7 9TA




	Bankers	ClearBank Limited
		Borough Yards
		13 Dirty Lane
		London
		SE1 9PA

		Barclays Bank Plc
		Leicester
		Leics.
		LE87 2BB

Lyndhurst Care Ltd

Statement of comprehensive income

Year ended 31 December 2025

		Year	Period
		ended	ended
		31/12/25	31/12/24
	Note	£	£


Turnover		1,493,942	587,437
Residents' meals and provisions		( 83,255)	( 34,090)
		_______	_______
		1,410,687	553,347

Other external charges		( 58,666)	( 32,912)
Staff costs		( 994,789)	( 382,851)
Depreciation and other amounts written off tangible and intangible fixed assets		( 12,287)	( 5,241)
Other operating expenses		( 152,268)	( 85,444)
		_______	_______
Operating profit		192,677	46,899

Other interest receivable and similar income		2,622	788
Interest payable and similar expenses		( 71)	-
		_______	_______
Profit before taxation		195,228	47,687

Tax on profit		( 53,493)	-
		_______	_______
Profit for the financial year and total comprehensive income		141,735	47,687
		_______	_______

All the activities of the company are from continuing operations.

Lyndhurst Care Ltd

Statement of financial position

31 December 2025

		31/12/25		31/12/24
	Note	£	£	£	£

Fixed assets
Tangible assets	6	847,970		845,436
		_______		_______
			847,970		845,436

Current assets
Debtors	7	35,166		23,456
Cash at bank and in hand		64,805		40,239
		_______		_______
		99,971		63,695
Creditors: amounts falling due
within one year	8	( 89,995)		( 47,636)
		_______		_______
Net current assets			9,976		16,059
			_______		_______
Total assets less current liabilities			857,946		861,495

Creditors: amounts falling due
after more than one year	9		( 844,153)		( 886,153)

Provisions for liabilities			( 9,216)		-

			_______		_______
Net assets/(liabilities)			4,577		( 24,658)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			4,477		( 24,758)
			_______		_______
Shareholders funds/(deficit)			4,577		( 24,658)
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 10 September 2026 , and are signed on behalf of the board by:

Mr Ajay Modhwadia

Director

Company registration number: 15006278

Lyndhurst Care Ltd

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2024	100	( 28,945)	( 28,845)

Profit for the year		47,687	47,687
	_______	_______	_______
Total comprehensive income for the year	-	47,687	47,687

Dividends paid and payable		( 43,500)	( 43,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 43,500)	( 43,500)

	_______	_______	_______
At 31 December 2024 and 1 January 2025	100	( 24,758)	( 24,658)

Profit for the year		141,735	141,735
	_______	_______	_______
Total comprehensive income for the year	-	141,735	141,735

Dividends paid and payable		( 112,500)	( 112,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 112,500)	( 112,500)

	_______	_______	_______
At 31 December 2025	100	4,477	4,577
	_______	_______	_______

Lyndhurst Care Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is C/o: K Thaker & Co., 39 Fieldfare Way, Ashton Under Lyne, Lancs., OL7 9TA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

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. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Staff costs

The average number of persons employed by the company during the year amounted to 51 (2024: 51 ).

The aggregate payroll costs incurred during the year were:

	Year	Period
	ended	ended
	31/12/25	31/12/24
	£	£
Wages and salaries	894,776	350,204
Social security costs	82,828	26,130
Other pension costs	17,185	6,517
	_______	_______
	994,789	382,851
	_______	_______

5. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	Year	Period
	ended	ended
	31/12/25	31/12/24
	£	£
Depreciation of tangible assets	12,287	5,241
	_______	_______

6. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 January 2025	811,108	50,299	861,407
Additions	-	14,822	14,822
	_______	_______	_______
At 31 December 2025	811,108	65,121	876,229
	_______	_______	_______
Depreciation
At 1 January 2025	-	15,972	15,972
Charge for the year	-	12,287	12,287
	_______	_______	_______
At 31 December 2025	-	28,259	28,259
	_______	_______	_______
Carrying amount
At 31 December 2025	811,108	36,862	847,970
	_______	_______	_______
At 31 December 2024	811,108	34,327	845,435
	_______	_______	_______

7. Debtors

	31/12/25	31/12/24
	£	£
Trade debtors	15,901	16,406
Other debtors	19,265	7,050
	_______	_______
	35,166	23,456
	_______	_______

8. Creditors: amounts falling due within one year

	31/12/25	31/12/24
	£	£
Trade creditors	20,042	27,866
Corporation tax	44,277	-
Social security and other taxes	18,711	12,483
Other creditors	6,965	7,287
	_______	_______
	89,995	47,636
	_______	_______

9. Creditors: amounts falling due after more than one year

	31/12/25	31/12/24
	£	£
Shareholders' Loans	844,153	886,153
	_______	_______