PARKSIDE LODGE HEALTH CARE LTD Accounts






PARKSIDE LODGE HEALTH CARE LTD

	Company No. 12358901
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was Residential care activities for the elderly and disabled.




Directors

The Directors who served at any time during the year were as follows:

S. ACHUTHAN NAIR
P.R.N. Rajesh Kumar
A.K. SURENDRAN NAIR SANTHI







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

P.R.N. Rajesh Kumar
Director
06 September 2026

at	31 December 2025
Company No.		12358901	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		5	50,000	60,000
	Tangible assets		6	1,052,410	1,052,410


				1,102,410	1,112,410
Current assets

	Debtors		7	76,226	294,919

	Cash at bank and in hand			181,491	66,734
				257,717	361,653
Creditors: Amount falling due within one year			8	(379,920)	(468,517)
Net current liabilities				(122,203)	(106,864)
Total assets less current liabilities				980,207	1,005,546
Creditors: Amounts falling due after more than one year			9	(450,438)	(515,809)



Net assets				529,769	489,737

Capital and reserves
	Called up share capital			120	120



	Profit and loss account		11	529,649	489,617

Total equity				529,769	489,737



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 06 September 2026 and signed on its behalf by:
P.R.N. Rajesh Kumar
Director
06 September 2026

for the year ended 31 December 2025

General information

PARKSIDE LODGE HEALTH CARE LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12358901

Its registered office is:

95 Eastern Road

Haywards Heath

West Sussex

RH16 3NQ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents fees receivable for the provision of residential and nursing care, accommodation,
and associated services to residents during the year.

Turnover is recognised as the related care and accommodation services are provided, on a straight-line
basis over the period to which the fees relate, reflecting the pattern in which the company satisfies its
obligation to residents (i.e. continuous provision of care over the residency period), and is measured at
the fair value of consideration received or receivable.

Fees invoiced or received in advance of the period to which they relate

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Free hold property was acquired through a mortgage financing agreement. The property serves as collateral against the loan and the title of the property will remain encumbered until the mortgage is fully repaid.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	40	30

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	12,787	81,687

		Total corporation tax	12,787	81,687





		Tax on profit on ordinary activities	12,787	81,687

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-418	£	£
		Profit on ordinary activities before tax	52,819	324,582

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	13,205	81,146
		Expenses not deductible for tax purposes	(418)	541




		Tax on profit on ordinary activities	12,787	81,687

5	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 January 2025	100,000	100,000


		At 31 December 2025	100,000	100,000
		Amortisation and impairment
		At 1 January 2025	40,000	40,000
		Charge for the year	10,000	10,000


		At 31 December 2025	50,000	50,000
		Net book values
		At 31 December 2025	50,000	50,000
		At 31 December 2024	60,000	60,000

		The cost of goodwill paid in cash and depreciated over 10 years

6	Tangible fixed assets
			Land and buildings	Total
			£	£
		Cost or revaluation
		At 1 January 2025	1,052,410	1,052,410




		At 31 December 2025	1,052,410	1,052,410
		Depreciation






		Net book values
		At 31 December 2025	1,052,410	1,052,410
		At 31 December 2024	1,052,410	1,052,410

7	Debtors
			2025	2024
			£	£
		Trade debtors	39,126	204,919





		Other debtors	37,100	90,000

			76,226	294,919

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

		Bank loans and overdrafts	29,892	16,612

		Obligations under finance lease and hire purchase contracts	136,758	136,758


		Taxes and social security	22,913	81,687
		Loans from directors	169,017	227,305
		Other creditors	14,460	-
		Accruals and deferred income	6,880	6,155
			379,920	468,517

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Other loans	450,438	515,809





			450,438	515,809

Share Capital

120 Ordinary shares of £1 each fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.