REGISTERED NUMBER: 08959455 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Rosebank Care Home Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J E Cunningham

Mrs J Cunningham

REGISTERED OFFICE:

209 Liverpool Road

Birkdale

Southport

Merseyside

PR8 4PH

REGISTERED NUMBER:

08959455 (England and Wales)

ACCOUNTANTS:

Topping & Company

Chartered Accountants

209 Liverpool Road

Birkdale

Southport

Merseyside

PR8 4PH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

217,376

241,593

217,376

241,593

CURRENT ASSETS

Stocks

500

350

Debtors

6

23,274

8,365

Cash at bank and in hand

157,150

139,260

180,924

147,975

CREDITORS

Amounts falling due within one year

7

99,123

103,879

NET CURRENT ASSETS

81,801

44,096

TOTAL ASSETS LESS CURRENT LIABILITIES

299,177

285,689

PROVISIONS FOR LIABILITIES

35,883

42,727

NET ASSETS

263,294

242,962

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

263,194

242,862

263,294

242,962

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 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 6 October 2026 and were signed on its behalf by:

J E Cunningham - Director

1.	STATUTORY INFORMATION

Rosebank Care Home Limited 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 the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

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.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

55,550

AMORTISATION

At 1 April 2025

and 31 March 2026

55,550

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

489,711

Additions

10,323

At 31 March 2026

500,034

DEPRECIATION

At 1 April 2025

248,118

Charge for year

34,540

At 31 March 2026

282,658

NET BOOK VALUE

At 31 March 2026

217,376

At 31 March 2025

241,593

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

22,067

1,169

Other debtors

1,207

7,196

23,274

8,365

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

89,203

84,007

Other creditors

9,920

19,872

99,123

103,879