REGISTERED NUMBER: 08564519 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ORTON MANOR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S Ahmed

Dr S K Ahmed

REGISTERED OFFICE:

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

REGISTERED NUMBER:

08564519 (England and Wales)

AUDITORS:

Luckmans Duckett Parker Limited

Chartered Accountants

Statutory Auditors

1110 Elliott Court

Herald Avenue

Coventry Business Park

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,605,832

1,634,393

1,605,832

1,634,393

CURRENT ASSETS

Debtors

6

151,591

159,626

Cash at bank

63,474

4,896

215,065

164,522

CREDITORS

Amounts falling due within one year

7

1,650,732

1,690,849

NET CURRENT LIABILITIES

(1,435,667

)

(1,526,327

)

TOTAL ASSETS LESS CURRENT LIABILITIES

170,165

108,066

CREDITORS

Amounts falling due after more than one year

8

546,968

614,390

NET LIABILITIES

(376,803

)

(506,324

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(376,903

)

(506,424

)

(376,803

)

(506,324

)

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 2 October 2026 and were signed on its behalf by:

Dr S K Ahmed - Director

1.	STATUTORY INFORMATION

Orton Manor 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

The financial statements for the year ended 31 December 2025 have been prepared on a going concern basis.

For part of the year the company was part of Armighorn Capital Limited, which operated on a group-wide cash flow management model. On 27 June 2025, the company left the group and the immediate parent company became Orton Manor Holdings Limited with the directors becoming the ultimate controlling party.

The company made a profit for the year but continues to show net current liabilities and net liabilities at the balance sheet date. However the company's largest creditor to a related party with the same directors; the directors has confirmed that this creditor will not need to be repaid until the company can afford to do so. The directors have also prepared forecasts from the date of signing these financial statements to 31 December 2027 which demonstrates cash flow can be managed.

Notwithstanding the above, the Directors believe that the company will continue as a going concern.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned members within the group.

Turnover

Turnover represents fees receivable in respect of residential care services provided to residents. Turnover is recognised to the extent that performance occurs and is measured at fair value of the fees receivable. Fees not invoiced to residents by the balance sheet date are included in debtors as accrued income. Fees invoiced to residents in advance of future periods are included in creditors as deferred income.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

1% on cost- SL

Fixtures and fittings

-

20% on cost and 15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand that are readily convertible to a known amount of cash and are subject to insignificant risk to changes in value. These are shown as current assets.

Bank overdrafts are shown within borrowings in current liabilities in the balance sheet.

Short term creditors

Short term creditors with no stated interest rate that are payable within one year are stated at transaction price. Any losses from impairment are recognised in the profit and loss account.

Loans and borrowing

Bank loans and borrowing are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method less impairment. Loans and borrowings that are receivable within one year are not discounted. If an arrangement constitutes a finance transaction it is measured at present value of future payments discounted at a market rate of interest for a similar loan.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2024 - 45 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

236,458

AMORTISATION

At 1 January 2025

and 31 December 2025

236,458

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

1,685,805

304,220

18,000

1,525

2,009,550

Additions

-

7,175

-

-

7,175

At 31 December 2025

1,685,805

311,395

18,000

1,525

2,016,725

DEPRECIATION

At 1 January 2025

177,009

186,842

9,781

1,525

375,157

Charge for year

16,858

18,530

348

-

35,736

At 31 December 2025

193,867

205,372

10,129

1,525

410,893

NET BOOK VALUE

At 31 December 2025

1,491,938

106,023

7,871

-

1,605,832

At 31 December 2024

1,508,796

117,378

8,219

-

1,634,393

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

127,316

141,112

Other debtors

10,000

13,000

Tax

153

145

Prepayments

14,122

5,369

151,591

159,626

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

119,703

119,698

Trade creditors

185,800

199,417

Amounts owed to group undertakings

-

1,114,454

Social security and other taxes

52,391

148,851

Other creditors

-

79,088

Amount owed to related parties

1,237,811

-

Directors' current accounts

40,030

-

Accruals and deferred income

14,997

29,341

1,650,732

1,690,849

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans more than 1 year

119,817

119,698

Bank loans - 2-5 years

119,947

119,698

Bank loans more 5 yr by instal

307,204

374,994

546,968

614,390

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

307,204

374,994

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

666,671

734,088

Bank loan is secured by way of a fixed and floating charge on all the assets of the company.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Spafford FCA FCCA (Senior Statutory Auditor)

for and on behalf of Luckmans Duckett Parker Limited

11.	ULTIMATE CONTROLLING PARTY

On 27 June 2025 Armighorn Capital Limited ceased to be the ultimate controlling party. From this date Orton Manor Holdings Limited became the 100% shareholder and immediate and ultimate parent company and the directors of this company control the group.