REGISTERED NUMBER: 04977355 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHARING ROSE LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

928,269

954,387

928,269

954,387

CURRENT ASSETS

Debtors

7

1,559,626

1,517,815

Cash at bank and in hand

319,768

280,308

1,879,394

1,798,123

CREDITORS

Amounts falling due within one year

8

299,676

382,450

NET CURRENT ASSETS

1,579,718

1,415,673

TOTAL ASSETS LESS CURRENT LIABILITIES

2,507,987

2,370,060

CREDITORS

Amounts falling due after more than one year

9

(493,719

)

(521,340

)

PROVISIONS FOR LIABILITIES

12

(6,848

)

(7,465

)

NET ASSETS

2,007,420

1,841,255

CAPITAL AND RESERVES

Called up share capital

13

100

100

Retained earnings

14

2,007,320

1,841,155

SHAREHOLDERS' FUNDS

2,007,420

1,841,255

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

Y M Osman - Director

1.	STATUTORY INFORMATION

Charing Rose Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04977355

Registered office:

368 Forest Road

London

E17 5JF

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised.

Care related services

Turnover from a contract to provide care related services is recognised in the period in which services are provided on an accruals basis. Turnover recognised is dependent upon the type of care and funding that a resident receives. Any fees invoiced in advance are included within deferred income until the service is completed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures, fittings and equipment

-

25% on reducing balance

Motor van

-

25% on reducing balance

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 32 ) .

4.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the Company's auditors for the audit of the Company's financial statements

7,800

7,320

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

140,000

AMORTISATION

At 1 January 2025

and 31 December 2025

140,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Freehold

and

property

equipment

Motor van

Totals

£

£

£

£

COST

At 1 January 2025

1,137,578

248,660

53,289

1,439,527

Additions

-

9,368

-

9,368

At 31 December 2025

1,137,578

258,028

53,289

1,448,895

DEPRECIATION

At 1 January 2025

224,757

227,201

33,182

485,140

Charge for year

22,752

7,707

5,027

35,486

At 31 December 2025

247,509

234,908

38,209

520,626

NET BOOK VALUE

At 31 December 2025

890,069

23,120

15,080

928,269

At 31 December 2024

912,821

21,459

20,107

954,387

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

89,454

48,662

Amounts owed by group undertakings

1,467,052

1,467,052

Other debtors

3,120

2,101

1,559,626

1,517,815

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

73,717

119,811

Trade creditors

8,631

5,071

Taxation and social security

58,709

130,156

Other creditors

158,619

127,412

299,676

382,450

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 10)

493,719

521,340

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

73,717

119,811

Amounts falling due between one and two years:

Bank loans - 1-2 years

67,050

119,809

Amounts falling due between two and five years:

Bank loans - 2-5 years

426,669

401,531

The Bounce Back Loan Scheme loan of £13,333 (2024: £23,333) is repayable over the period until April 2027.

The rate of interest payable on the debt is a fixed rate of 2.50% per annum.

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

554,103

617,818

The bank loan is secured by way of a fixed charge over its freehold property shown in tangible fixed assets note and a fixed and floating charge over all assets of the company.

The bank loan is repayable over the period until November 2029. The rate of interest payable on the debt is 2.75% per annum over the Bank Base Rate.

12.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,848

7,465

Deferred

tax

£

Balance at 1 January 2025

7,465

Provided during year

(617

)

Balance at 31 December 2025

6,848

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

14.

RESERVES

Retained

earnings

£

At 1 January 2025

1,841,155

Profit for the year

276,165

Dividends

(110,000

)

At 31 December 2025

2,007,320

15.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nicholas Jeffrey Klein (Senior Statutory Auditor)

for and on behalf of Klein Evangelou

16.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2025

2024

£

£

Amounts owed by Group undertakings

1,467,052

1,467,052

Related Party Relationship:

Group Undertakings:

Charing Holdings Limited

Charing Way Limited

17.	POST BALANCE SHEET EVENTS

No significant events are noted after the period ended 31 December 2025 to the date of signing this report.

18.	CONTROLLING PARTY