ACCOUNTS - Final Accounts preparation

Registered number: 02491984

LITCHFIELD CARE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

LITCHFIELD CARE LIMITED

REGISTERED NUMBER: 02491984

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	980,869		980,869
		980,869		980,869
Creditors: amounts falling due within one year	5	(1,234,058)		(1,234,058)
Net current liabilities			(253,189)		(253,189)
Total assets less current liabilities			(253,189)		(253,189)

Net liabilities			(253,189)		(253,189)

Capital and reserves
Called up share capital	10,000	10,000
Share premium account	950,000	950,000
Profit and loss account	(1,213,189)	(1,213,189)
Total equity	(253,189)	(253,189)

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LITCHFIELD CARE LIMITED

REGISTERED NUMBER: 02491984

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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:

................................................

S B Olsson

Director

Date: 30 June 2026

The notes on pages 3 to 4 form part of these financial statements.

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LITCHFIELD CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Litchfield Care Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered office address is 3 Cygnet Drive, Swan Valley, Northampton, United Kingdom, NN4 9BS.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 financial statements are prepared in Pounds sterling, which is the functional currency of the Company, rounded to the nearest £1.

2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3

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.

2.4

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 Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).

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LITCHFIELD CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	885,397	885,397
Other debtors	95,472	95,472
	980,869	980,869

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

Amounts owed to group undertakings	1,031,122	1,031,122
Other creditors	202,936	202,936
	1,234,058	1,234,058

6.	Related party transactions
	The Company has taken the exemption available in FRS 102 S1A whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertakings of the group. Amounts owed by and to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7.	Controlling party

At the year end, the Company was a subsidiary undertaking of Willowbrook Healthcare Debtco Limited, a company incorporated in England and Wales.

The largest UK group in which the results of the Company were consolidated were the group accounts of Veilchenblau Estates Limited, the Company’s ultimate UK parent company. The smallest group in which the results of the Company were consolidated were the group accounts of Avery Healthcare Holdings Limited, a company registered in England and Wales. The consolidated financial statements of both companies can be obtained from Companies House.

The ultimate parent company is Siena Enterprises Group Ltd, a company registered in the British Virgin Islands.

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