Redholme Memory Care Ltd - Filleted accounts

Registered number

04905065

Redholme Memory Care Ltd

Unaudited Filleted Accounts

31 December 2025

Redholme Memory Care Ltd
Registered number:		04905065
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		64,100			96,517

Current assets
Debtors	5	218,889			146,775
Cash at bank and in hand		413,558			483,959
		632,447			630,734

Creditors: amounts falling due within one year	6	(58,269)			(113,565)

Net current assets			574,178			517,169

Total assets less current liabilities			638,278			613,686

Creditors: amounts falling due after more than one year	7		-			(5,833)



Net assets			638,278			607,853

Capital and reserves
Called up share capital			1,002			1,002
Profit and loss account			637,276			606,851

Shareholder's funds			638,278			607,853

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs A McCann
Director
Approved by the board on 26 August 2026

Redholme Memory Care Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Property improvements			over 15 years
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			20% reducing balance
	Motor vehicles			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					58		59


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							643,045
	At 31 December 2025							643,045

	Amortisation
	At 1 January 2025							643,045
	At 31 December 2025							643,045

	Net book value
	At 31 December 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Property improvements		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	294,075		242,298		52,667		589,040
	At 31 December 2025	294,075		242,298		52,667		589,040

	Depreciation
	At 1 January 2025	205,271		235,743		51,509		492,523
	Charge for the year	30,443		1,330		644		32,417
	At 31 December 2025	235,714		237,073		52,153		524,940

	Net book value
	At 31 December 2025	58,361		5,225		514		64,100
	At 31 December 2024	88,804		6,555		1,158		96,517


5	Debtors					2025		2024
£							£

	Trade debtors					175,243		120,916
	Other debtors					43,646		25,859
						218,889		146,775


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					6,052		10,000
	Trade creditors					14,297		15,025
	Taxation and social security costs					23,795		75,000
	Other creditors					14,125		13,540
						58,269		113,565


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		5,833


8	Other information

	Redholme Memory Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	11 Carnatic Road
	Mossley Hill
	Liverpool
	L18 8BY