REGISTERED NUMBER: 12138414 (England and Wales)

King's Court Care Ltd

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

Timothy K Ogunleye

Registered office:

23 Marsham Way

Gerrards Cross

South Bucks

SL9 8AB

Registered number:

12138414 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

1,210,175

1,223,103

Current assets

Stocks

1,000

1,000

Debtors

5

487,944

62,967

Cash at bank and in hand

735,170

610,325

1,224,114

674,292

Creditors

Amounts falling due within one year

6

411,407

348,116

Net current assets

812,707

326,176

Total assets less current liabilities

2,022,882

1,549,279

Creditors

Amounts falling due after more than one year

7

(1,073,616

)

(1,076,286

)

Provisions for liabilities

8

(9,412

)

(11,765

)

Net assets

939,854

461,228

Capital and reserves

Called up share capital

9

1

1

Retained earnings

939,853

461,227

Shareholders' funds

939,854

461,228

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 August 2026 and were signed by:

Timothy K Ogunleye - Director

1.	Statutory information

King's Court 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 is measured at the fair value of residential retirement nursing home fees receivable by the company during the year.

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

-

over 50 years

Fixtures and fittings

-

20% on reducing balance and Straight line over 3 years

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

Stocks

Stock is measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

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 32 (2024 - 36 ) .

4.	Tangible fixed assets

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

1,192,551

127,750

1,320,301

Depreciation

At 1 January 2025

16,508

80,690

97,198

Charge for year

3,516

9,412

12,928

At 31 December 2025

20,024

90,102

110,126

Net book value

At 31 December 2025

1,172,527

37,648

1,210,175

At 31 December 2024

1,176,043

47,060

1,223,103

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

82,322

57,794

Other debtors

405,622

5,173

487,944

62,967

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

11,630

12,145

Taxation and social security

245,133

182,094

Other creditors

154,644

153,877

411,407

348,116

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

1,073,616

1,076,286

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

9,412

11,765

Deferred

tax

£

Balance at 1 January 2025

11,765

Credit to Statement of Income and Retained Earnings during year

(2,353

)

Balance at 31 December 2025

9,412

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary shares.

1

1

1

10.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Timothy K Ogunleye

Balance outstanding at start of year

1

-

Amounts advanced

400,000

1

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

400,001

1