Fonthill Care (Harry Park) Limited Company accounts

COMPANY REGISTRATION NUMBER: 10839145

Fonthill Care (Harry Park) Limited

Financial statements

30 June 2025

Fonthill Care (Harry Park) Limited

Financial statements

Year ended 30 June 2025

Contents	Page

Officers and professional advisers	1

Strategic report	2

Directors' report	4

Independent auditor's report to the members	6

Statement of income and retained earnings	9

Statement of financial position	10

Statement of cash flows	11

Notes to the financial statements	12

Fonthill Care (Harry Park) Limited

Officers and professional advisers

The board of directors	Mr N C Allhusen
	Mr N J Tomkinson
	Mr J I Hughes

Registered office	Fonthill House
	Cassius Drive
	King Harry Lane
	St Albans
	Herts
	United Kingdom
	AL3 4GD

Auditor	Lovewell Blake LLP
	Chartered accountants & statutory auditor
	Bankside 300
	Peachman Way
	Broadland Business Park
	Norwich
	NR7 0LB

Fonthill Care (Harry Park) Limited

Strategic report

Year ended 30 June 2025

Introduction Fonthill Care (Harry Park) Limited continues to uphold its commitment to delivering exceptional care services in accordance with the highest standards of governance, financial integrity, and operational efficiency. The company's strategic direction for the year ended 30 June 2025 reflects its dedication to sustainable growth, enhanced care services, and the well-being of its residents . Financial Performance The company achieved a notable increase in turnover to £13,690,080 (2024: £12,995,355), driven by good occupancy and inflationary fee rises. Gross profit rose to £5,257,323 (2024: £5,107,318), reflecting sound financial management and operational improvements. Net profit after tax was £859,929 (2024: £703,206), representing a significant increase year-on-year. Key Achievements and Developments - Investment in tangible assets totalling £102,818 to improve resident facilities and ensure the ongoing quality of care. - Operational efficiencies that resulted in improved cost management, despite inflationary pressures on wages and utilities. - Successful adherence to regulatory requirements as set by the Care Quality Commission (CQC) with no significant issues identified in compliance matters. - Robust internal control mechanisms, including a review of revenue recognition and management override of controls, ensuring financial accuracy and accountability. Strategic Priorities 1. Resident Care and Well-being: The company remains committed to enhancing the quality of life for residents through continuous improvement in care practices, staff training, and investment in facilities. 2. Operational Efficiency: Streamlined processes, improved cost control measures, and continued focus on revenue recognition will support sustainable financial growth. 3. Regulatory Compliance: The company will continue to ensure compliance with all legal and regulatory requirements, safeguarding its reputation and ensuring operational stability. 4. Workforce Development: Recruitment, staff retention, and enhanced employee support will remain key priorities to maintain high standards of care. 5. Innovation and Technology: Investments in modern care management systems and resident engagement platforms will improve service delivery and communication with families. Outlook The company remains well-positioned for continued growth and development. Strategic investments, combined with sound financial management, will enable the company to build upon its strong foundation. The directors remain confident in the resilience of the business model and its ability to adapt to evolving market conditions. Conclusion The board of directors extends its gratitude to the dedicated staff and management for their unwavering commitment to delivering outstanding care services. The company will continue to focus on its mission to provide high-quality care while maintaining a robust financial position.

This report was approved by the board of directors on 18 September 2026 and signed on behalf of the board by:

Mr J I Hughes

Director

Registered office:

Fonthill House

Cassius Drive

King Harry Lane

St Albans

Herts

United Kingdom

AL3 4GD

Fonthill Care (Harry Park) Limited

Directors' report

Year ended 30 June 2025

The directors present their report and the financial statements of the company for the year ended 30 June 2025 .

Directors

The directors who served the company during the year were as follows:

Mr N C Allhusen
Mr N J Tomkinson
Mr J I Hughes

Dividends

Particulars of recommended dividends are detailed in note 12 to the financial statements.

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.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information. The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

This report was approved by the board of directors on 18 September 2026 and signed on behalf of the board by:

Mr J I Hughes

Director

Registered office:

Fonthill House

Cassius Drive

King Harry Lane

St Albans

Herts

United Kingdom

AL3 4GD

Fonthill Care (Harry Park) Limited

Independent auditor's report to the members of Fonthill Care (Harry Park) Limited

Year ended 30 June 2025

Opinion

We have audited the financial statements of Fonthill Care (Harry Park) Limited (the 'company') for the year ended 30 June 2025 which comprise the statement of income and retained earnings, statement of financial position, statement of cash flows and the related notes, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement (set out on page 4), the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: - Enquiry of management and those charged with governance; - Enquiry of entity staff to identify any instances of non-compliance with laws and regulations. - Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness and evaluating the business rationale of significant transactions outside the normal course of business. - Detailed testing to ensure revenue recognition is appropriate in relation to revenue cut off. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities is available on the FRC’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. Use of our report

This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Steven Scarlett FCA

(Senior Statutory Auditor)

For and on behalf of

Lovewell Blake LLP

Chartered accountants & statutory auditor

Bankside 300

Peachman Way

Broadland Business Park

Norwich

NR7 0LB

18 September 2026

Fonthill Care (Harry Park) Limited

Statement of income and retained earnings

Year ended 30 June 2025

		2025	2024
Note		£	£
Turnover	4	13,690,080	12,995,355

Cost of sales	( 8,432,757)	( 7,888,037)
	------------	------------
Gross profit	5,257,323	5,107,318

Administrative expenses		( 4,072,285)	( 4,109,280)
		-----------	-----------
Operating profit	5	1,185,038	998,038

Other interest receivable and similar income	9	32,241	17,858
Interest payable and similar expenses	10	( 956)	( 7,978)
		-----------	-----------
Profit before taxation		1,216,323	1,007,918

Tax on profit	11	( 356,394)	( 304,712)
		-----------	-----------
Profit for the financial year and total comprehensive income		859,929	703,206
		-----------	-----------

Dividends paid and payable	12	( 1,032,204)	–

Retained earnings at the start of the year	1,924,129	1,220,923
	-----------	-----------
Retained earnings at the end of the year	1,751,854	1,924,129
	-----------	-----------

All the activities of the company are from continuing operations.

Fonthill Care (Harry Park) Limited

Statement of financial position

30 June 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	13	505,699	714,954
Tangible assets	14	309,451	358,251
		---------	-----------
		815,150	1,073,205

Current assets

Debtors	15	2,025,001	2,380,171
Cash at bank and in hand		296,596	315,847
		-----------	-----------
		2,321,597	2,696,018

Creditors: Amounts falling due within one year	16	( 935,345)		( 1,389,827)
		-----------		-----------
Net current assets			1,386,252		1,306,191
			-----------		-----------
Total assets less current liabilities			2,201,402		2,379,396

Creditors: Amounts falling due after more than one year	17		–		( 3,229)

Provisions

Taxation including deferred tax	19		( 67,031)		( 81,915)

Accruals and deferred income	( 382,417)	( 370,023)
	-----------	-----------
Net assets	1,751,954	1,924,229
	-----------	-----------

Capital and reserves

Called up share capital	22	100	100
Profit and loss account	23	1,751,854	1,924,129
		-----------	-----------
Shareholders funds		1,751,954	1,924,229
		-----------	-----------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

Mr J I Hughes

Director

Company registration number: 10839145

Fonthill Care (Harry Park) Limited

Statement of cash flows

Year ended 30 June 2025

	2025	2024
	£	£

Cash flows from operating activities

Profit for the financial year	859,929	703,206

Adjustments for:
Depreciation of tangible assets	138,692	143,863
Amortisation of intangible assets	209,255	209,255
Other interest receivable and similar income	( 32,241)	( 17,858)
Interest payable and similar expenses	956	7,978
Loss on disposal of tangible assets	9,435	476
Tax on profit	356,394	304,712
Accrued expenses	12,394	76,332

Changes in:
Trade and other debtors	73,240	( 343,503)
Trade and other creditors	( 164,456)	31,614
	-----------	-----------
Cash generated from operations	1,463,598	1,116,075

Interest paid	( 17)	( 6,170)
Interest received	32,241	17,858
Tax paid	( 316,837)	( 136,741)
	-----------	-----------
Net cash from operating activities	1,178,985	991,022
	-----------	-----------

Cash flows from investing activities

Purchase of tangible assets	( 102,818)	( 99,780)
Proceeds from sale of tangible assets	3,491	1,875
	-----------	-----------
Net cash used in investing activities	( 99,327)	( 97,905)
	-----------	-----------

Cash flows from financing activities

Payments of finance lease liabilities	( 7,190)	( 6,357)
Interest paid	( 939)	( 1,808)
Dividends paid	( 1,032,204)	–
Movement on Directors loan accounts	81,424	( 147,257)
Movement in loans to related parties	( 140,000)	–
	-----------	-----------
Net cash used in financing activities	( 1,098,909)	( 155,422)
	-----------	-----------

Net (decrease)/increase in cash and cash equivalents	( 19,251)	737,695
Cash and cash equivalents at beginning of year	315,847	(421,848)
	---------	---------
Cash and cash equivalents at end of year	296,596	315,847
	---------	---------

Fonthill Care (Harry Park) Limited

Notes to the financial statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Fonthill House, Cassius Drive, King Harry Lane, St Albans, Herts, AL3 4GD, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: - Carrying value of goodwill The company considers the valuation of goodwill and whether an impairment is necessary. Where impairment is deemed necessary the company will provide against the cost.

Revenue recognition

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. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

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

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Plant and machinery	-	20% straight line
Fixtures and fittings	-	20% straight line
Motor vehicles	-	20% straight line
Equipment	-	20% straight line

Defined contributions plans policy

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Rendering of services	13,690,080	12,995,355
	------------	------------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating profit

Operating profit or loss is stated after charging:

	2025	2024
	£	£
Amortisation of intangible assets	209,255	209,255
Depreciation of tangible assets	138,692	143,863
Loss on disposal of tangible assets	9,435	476
Impairment of trade debtors	13,982	–
	---------	---------

6. Auditor's remuneration

	2025	2024
	£	£
Fees payable for the audit of the financial statements	20,280	19,380
	-------	-------

7. Staff costs

The average number of employees during the year was 232 (2024: 230 ).

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
	£	£
Wages and salaries	7,257,838	6,837,338
Social security costs	676,174	624,498
Other pension costs	149,551	106,679
	-----------	-----------
	8,083,563	7,568,515
	-----------	-----------

8. Directors' remuneration

The directors' aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	177,497	256,867
	---------	---------

Remuneration of the highest paid director in respect of qualifying services:

	2025	2024
	£	£
Aggregate remuneration	100,000	119,991
Company contributions to defined contribution pension plans	550	770
	---------	---------
	100,550	120,761
	---------	---------

9. Other interest receivable and similar income

	2025	2024
	£	£
Interest on cash and cash equivalents	6,623	6,969
Interest on directors loan account	6,092	10,776
Interest receivable on late payment of fees	19,526	–
Other interest receivable and similar income	–	113
	-------	-------
	32,241	17,858
	-------	-------

10. Interest payable and similar expenses

	2025	2024
	£	£
Interest on obligations under finance leases and hire purchase contracts	939	1,808
Other interest payable and similar charges	17	6,170
	----	------
	956	7,978
	----	------

11. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	371,278	316,837

Deferred tax:

Origination and reversal of timing differences	( 14,884)	( 12,125)
	---------	---------
Tax on profit	356,394	304,712
	---------	---------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

The differences are explained below:-

	2025	2024
	£	£
Profit on ordinary activities before taxation	1,216,323	1,007,918
	-----------	-----------
Profit on ordinary activities by rate of tax	304,081	251,979
Effect of expenses not deductible for tax purposes	–	418
Effect of amortisation not deductible for tax purposes	52,313	52,315
	-----------	-----------
Tax on profit	356,394	304,712
	-----------	-----------

12. Dividends

Dividends paid during the year (excluding those for which a liability existed at the end of the prior year):

	2025	2024
	£	£
Dividends paid during the year	1,032,204	–
	-----------	----

Dividends proposed after the year end and not recognised as a liability:

	2025	2024
	£	£
Dividends proposed after the year end but not recognised as a liability	–	408,200
	----	---------

13. Intangible assets

	Goodwill
	£
Cost
At 1 July 2024 and 30 June 2025	2,092,549
	-----------
Amortisation
At 1 July 2024	1,377,595
Charge for the year	209,255
	-----------
At 30 June 2025	1,586,850
	-----------
Carrying amount
At 30 June 2025	505,699
	-----------
At 30 June 2024	714,954
	-----------

14. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 July 2024	411,655	544,891	7,600	152,833	1,116,979
Additions	25,312	71,253	–	6,253	102,818
Disposals	( 14,083)	( 17,191)	( 7,600)	( 3,628)	( 42,502)
	---------	---------	------	---------	-----------
At 30 June 2025	422,884	598,953	–	155,458	1,177,295
	---------	---------	------	---------	-----------
Depreciation
At 1 July 2024	282,631	355,057	7,347	113,693	758,728
Charge for the year	49,603	71,689	–	17,400	138,692
Disposals	( 13,179)	( 7,629)	( 7,347)	( 1,421)	( 29,576)
	---------	---------	------	---------	-----------
At 30 June 2025	319,055	419,117	–	129,672	867,844
	---------	---------	------	---------	-----------
Carrying amount
At 30 June 2025	103,829	179,836	–	25,786	309,451
	---------	---------	------	---------	-----------
At 30 June 2024	129,024	189,834	253	39,140	358,251
	---------	---------	------	---------	-----------

15. Debtors

	2025	2024
	£	£
Trade debtors	605,290	755,181
Prepayments and accrued income	486,394	386,301
Directors loan account	55,830	476,539
Other debtors	877,487	762,150
	-----------	-----------
	2,025,001	2,380,171
	-----------	-----------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	532,332	693,263
	---------	---------

16. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	216,425	234,817
Corporation tax	373,529	316,837
Social security and other taxes	173,873	178,754
Obligations under finance leases and hire purchase contracts	3,229	7,190
Director loan accounts	18,246	357,531
Other creditors	150,043	294,698
	---------	-----------
	935,345	1,389,827
	---------	-----------

The bank overdraft is secured on the Company's assets by way of fixed and floating charges. The hire purchase agreements are secured on the relevant financed assets.

17. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Obligations under finance leases and hire purchase contracts	–	3,229
	----	------

The hire purchase agreements are secured on the relevant financed assets.

18. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	3,229	7,190
Later than 1 year and not later than 5 years	–	3,229
	------	-------
	3,229	10,419
	------	-------

19. Provisions

	Deferred tax (note 20)
	£
At 1 July 2024	81,915
Charge against provision	( 14,884)
	-------
At 30 June 2025	67,031
	-------

20. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 19)	67,031	81,915
	-------	-------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	67,031	81,915
	-------	-------

21. Employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 149,001 (2024: £ 105,248 ).

22. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

23. Reserves

Share capital account - this reserve records the nominal value of shares issued Profit and loss account - his reserve records retained earnings and accumulated losses.

24. Analysis of changes in net debt

	At 1 July 2024	Cash flows	At 30 June 2025
	£	£	£
Cash at bank and in hand	315,847	(19,251)	296,596
Debt due within one year	(364,721)	343,246	(21,475)
Debt due after one year	(3,229)	3,229	–
	---------	---------	---------
	( 52,103)	327,224	275,121
	---------	---------	---------

25. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	1,352,189	1,316,856
Later than 1 year and not later than 5 years	5,720,508	5,576,533
Later than 5 years	29,317,178	30,591,095
	------------	------------
	36,389,875	37,484,484
	------------	------------

The operating leases are secured on the assets of the company. In the event of default the landlord holds a charge over the trade and assets. The directors do not foresee any liability arising in respect of this.

Fonthill Care (Harry Park) Limited

Notes to the financial statements (continued)

Year ended 30 June 2025

26. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
A Director	476,539	( 420,709)	55,830
	---------	---------	-------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
A Director	480,156	( 3,617)	476,539
	---------	------	---------

The above directors loan and advances were subject to HMRCs standard rate of interest throughout the current and prior year.

27. Related party transactions

As at 30 June 2025 there was £18,246 (2024: £357,531) included within creditors owed to a director of the company. No interest has been charged on the loan. As at 30 June 2025 there was £55,830 (2024: £476,539) included within debtors due from a director of the company. Interest of £6,092 (2024: £10,776) has been charged during the year. As at 30 June 2025 £17,010 (2024: £17,010) was owed to the company by a company under common control with common Director(s). Dividends of £615,164 were paid in the year to a company under common control with common Director(s). As at 30 June 2025 £140,000 (2024: £nil) was owed to the company by a company with a common Director. Dividends of £417,040 were paid to a Director in the year. Key management personnel are considered to be the Directors.

28. Controlling party

The Company's controlling party at 30 June 2025 was Arundel (Bath) Limited . The registered office address is Unit 22 The Wincombe Centre, Wincombe Business Park, Shaftesbury, England, SP7 9QJ.