REGISTERED NUMBER: 09393896

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Staunton On Wye Nursing Home Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D A Kingham

REGISTERED OFFICE:

Suite 1

Marshall Business Centre

Faraday Road

Hereford

HR4 9NS

REGISTERED NUMBER:

09393896

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Tangible assets

4

1,146,966

1,075,095

CURRENT ASSETS

Debtors

5

17,643

1,603

Cash at bank

52,743

52,111

70,386

53,714

CREDITORS

Amounts falling due within one year

6

1,479,030

1,391,534

NET CURRENT LIABILITIES

(1,408,644

)

(1,337,820

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(261,678

)

(262,725

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(261,778

)

(262,825

)

(261,678

)

(262,725

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 October 2026 and were signed by:

D A Kingham - Director

1.	STATUTORY INFORMATION

Staunton On Wye Nursing Home Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

Going concern

At the balance sheet date the company had net liabilities of £261,678 (2025: £262,725). The company's ability to continue trading depends upon the continuing support of the director.

The director has confirmed continued support and on this basis considers it appropriate to prepare the financial statements on the going concern basis.

The financial statements do not include any adjustments that would result from the withdrawal of support by the director.

Turnover

The turnover shown in the profit and loss account represents rentals due for the year.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is not charged on freehold

land or on assets under construction.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and '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 and 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Assets

under

construction

£

COST

At 1 April 2025

1,075,095

Additions

71,871

At 31 March 2026

1,146,966

NET BOOK VALUE

At 31 March 2026

1,146,966

At 31 March 2025

1,075,095

Included in assets under construction is freehold land at cost of £241,667 (2025: £241,667) which is not

depreciated.

Depreciation is not charged on assets under construction, upon completion this cost will be transferred to

freehold property and depreciation will be charged on all assets other than freehold land.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

17,643

1,603

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,737

20,093

Other creditors

1,471,293

1,371,441

1,479,030

1,391,534

7.	RELATED PARTY DISCLOSURES

At the year end the Company was owed from companies under common control £16,000 (2025: £6,000 owed to and included within creditors) which is included within debtors.

During the year the company was charged management fees and software charges of £2,400 (2025: £1,000) by a company under common control.

During the year the company charged management fees and software charges of £16,000 (2025: £Nil) to a company under common control.

Interest is being paid to the Director on monies due to him at the Bank of England base rate.