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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

Rushcliffe Independent Hospitals (Aberavon) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Epinal Way Care Centre, Hospital Way, Loughborough, LE11 3GD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, as disclosed in the relevant accounting policy. The principal accounting policies adopted are set out below.

The company has made a profit on ordinary activities before taxation of £277,855 (2024: £120,715 loss). The statement of financial position details net current liabilities of £5,653,111(2024: £6,017,231) and net liabilities of £2,059,800 (2024: £2,338,087). The intermediate parent company, Rushcliffe Care Group Limited and an associate company, Rushcliffe Care Limited, have confirmed that they will provide the company with adequate cash resources to fund its trading and other obligations during the course of the twelve months from the date of approval of the financial statements.

Given the above and that the associated group company continues to make significant profits, it is on this basis that the director considers that the company will have sufficient cash resources available to fund its activities and other obligations during the course of the twelve months from the date of approval of the financial statements and it is therefore appropriate for the financial statements to be prepared on the going concern basis.

Turnover represents the fair value of consideration receivable for the provision of inpatient mental health care services, in the ordinary course of business. Revenue is recognised as the services are provided to patients over time. The Company's principal source of income is weekly fees charged to patients or commissioning authorities.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The company has taken advantage of the FRS102 transitional rules to treat fair value of property at transition date as deemed cost. However, the company does not have a policy of revaluation and all other assets are recognised on a cost basis.

Depreciation is not charged on freehold property until the buildings are brought into economic use.

Depreciation is charged on leasehold property in line with the lease term of 125 years.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises of direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

The 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 net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Legal title to the Queen's property, Aberavon

Judgement has been applied in assessing the company's rights and obligations in respect of the Queen's property, including consideration of the legal title and supporting documentation relating to ownership of the property. The directors are satisfied that the accounting treatment adopted is appropriate based on the information available at the reporting date.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

Tangible fixed assets with a carrying value of £3,659,802 (2024: £3,749,889) are pledged as a security for the group's borrowing facilities. In addition, Lloyds Bank plc hold in their favour an omnibus guarantee and set-off agreement for the company and for other companies within the group.

Included within land and buildings is Queen’s Care Home, with a net book value of £323,274 at 30 November 2025 (2024: £330,738). The legal title to the property is registered in the name of the company’s immediate parent undertaking, Rushcliffe Independent Hospitals Limited. The property is occupied and used by the company under an intra-group arrangement for the operation of the Queen’s Care Home service. The company records the related care income, operating expenditure and depreciation.

Included within land and buildings is Aberavon Hospital, which was subject to a revaluation adjustment of £721,197 on 1 February 2013 on transition to FRS 102. No revaluation has been undertaken in the current or prior financial year, and the carrying value continues to reflect this historical revaluation adjustment.

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 November 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.

Lloyds Bank plc hold in their favour an omnibus guarantee and set-off agreement for the company and other companies within the group. Details of the facilities can be found in the financial statements of Rushcliffe Care Group Limited.

The company has taken advantage of exemption, under the terms of Financial Reporting Standard FRS 102, not to disclose related party transactions with wholly owned subsidiaries within the group.

The immediate parent undertaking is Rushcliffe Independent Hospitals Limited by virtue of its majority shareholding in the issued ordinary share capital. The registered office is Epinal Way Care Centre, Hospital Way, Loughborough, LE11 3GD.

The ultimate controlling party is the director, S Rai, by virtue of his majority shareholding in the ultimate parent company Rushcliffe Care Holdings Limited.

Copies of the group accounts for Rushcliffe Care Holdings Limited are available from Companies House. This is the only group that the company is consolidated into for the year.