REGISTERED NUMBER: 12810402 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

ST. ELMO CARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R N Platten

Ms N Mould

R Platten

Mrs S Platten

L Partridge

Mrs L Partridge

REGISTERED OFFICE:

85 Wolverton Road

Newport Pagnell

Buckinghamshire

MK16 8BH

REGISTERED NUMBER:

12810402 (England and Wales)

ACCOUNTANTS:

BBK Partnership Limited

Chartered Accountants

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

FIXED ASSETS

Tangible assets

4

799,513

808,082

CURRENT ASSETS

Debtors

5

198,433

272,593

Cash at bank

102,874

116,345

301,307

388,938

CREDITORS

Amounts falling due within one year

6

121,733

71,432

NET CURRENT ASSETS

179,574

317,506

TOTAL ASSETS LESS CURRENT LIABILITIES

979,087

1,125,588

CREDITORS

Amounts falling due after more than one year

7

(878,290

)

(897,624

)

PROVISIONS FOR LIABILITIES

10

(14,322

)

(17,563

)

NET ASSETS

86,475

210,401

CAPITAL AND RESERVES

Called up share capital

11

200

200

Retained earnings

86,275

210,201

SHAREHOLDERS' FUNDS

86,475

210,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

R Platten - Director

1.	STATUTORY INFORMATION

ST. ELMO CARE LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents fees receivable.

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

-

not provided

Plant and machinery

-

15% on reducing balance

Fixtures, fittings & equipment

-

15% on reducing balance

No depreciation is provided on the freehold property as it is the opinion that the value of the freehold property does not diminish over time and that departing from the relevant accounting standard presents a truer view.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 22 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Freehold

Plant and

fittings

property

machinery

& equipment

Totals

£

£

£

£

COST

At 1 January 2025

737,829

98,096

30,829

866,754

Additions

-

-

2,317

2,317

At 31 December 2025

737,829

98,096

33,146

869,071

DEPRECIATION

At 1 January 2025

-

46,889

11,783

58,672

Charge for year

-

7,681

3,205

10,886

At 31 December 2025

-

54,570

14,988

69,558

NET BOOK VALUE

At 31 December 2025

737,829

43,526

18,158

799,513

At 31 December 2024

737,829

51,207

19,046

808,082

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

14,905

2,827

Sundry loan

75,600

-

Prepayments

3,655

3,493

94,160

6,320

Amounts falling due after more than one year:

Sundry loan

104,273

266,273

Aggregate amounts

198,433

272,593

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 8)

14,144

8,271

Trade creditors

2,160

1,312

Tax

13,371

14,535

Social security and other taxes

10,967

8,490

Resident payments in advance

40,966

265

Directors' current accounts

1,073

1,073

Accrued expenses

39,052

37,486

121,733

71,432

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 8)

878,290

897,624

8.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank loans

14,144

8,271

Amounts falling due between one and two years:

Bank loans - 1-2 years

15,144

10,571

Amounts falling due between two and five years:

Bank loans - 2-5 years

863,146

887,053

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

892,434

905,895

The bank loan is secured by way of fixed and floating charge over the company's freehold property.

10.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

14,322

17,563

Deferred

tax

£

Balance at 1 January 2025

17,563

Credit to Income Statement during year

(3,241

)

Balance at 31 December 2025

14,322

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

200

Ordinary

£1

200

200

12.	RELATED PARTY DISCLOSURES

During the year the company made loan repayments totalling £86,400 to Sundial Cottage Care Home Limited, a company under common control. The balance at the year end amounted to £179,873.

13.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by the directors by virtue of their controlling shareholders.