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Registered number: 04688502
Carleton Court Residential Home Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Price Mann Limited
Chartered Certified Accountants
Magnolia House Spring Villa Park
11 Spring Villa Road
Edgware
HA8 7EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04688502
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 670,819 670,819
Tangible Assets 5 630,453 633,793
1,301,272 1,304,612
CURRENT ASSETS
Debtors 6 (87,000 ) 154,976
Cash at bank and in hand 454,917 100,428
367,917 255,404
Creditors: Amounts Falling Due Within One Year 7 (100,959 ) (147,682 )
NET CURRENT ASSETS (LIABILITIES) 266,958 107,722
TOTAL ASSETS LESS CURRENT LIABILITIES 1,568,230 1,412,334
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,079 ) (8,079 )
NET ASSETS 1,560,151 1,404,255
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,560,051 1,404,155
SHAREHOLDERS' FUNDS 1,560,151 1,404,255
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Hilen Shah
Director
12 October 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carleton Court Residential Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04688502 . The registered office is 36 Woodberry Avenue, North Harrow, Middlesex, HA2 6AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold SV - 2%
Plant & Machinery WDV - 25%
Fixtures & Fittings WDV - 25%
Page 3
Page 4
2.5. Taxation
Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2025: 23)
23 23
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 670,819
As at 31 March 2026 670,819
Net Book Value
As at 31 March 2026 670,819
As at 1 April 2025 670,819
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Page 5
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 675,000 34,143 31,784 740,927
Additions - 3,488 4,131 7,619
As at 31 March 2026 675,000 37,631 35,915 748,546
Depreciation
As at 1 April 2025 59,422 33,807 13,905 107,134
Provided during the period 4,500 956 5,503 10,959
As at 31 March 2026 63,922 34,763 19,408 118,093
Net Book Value
As at 31 March 2026 611,078 2,868 16,507 630,453
As at 1 April 2025 615,578 336 17,879 633,793
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors (7,000 ) (642 )
Other debtors (80,000) 155,618
(87,000 ) 154,976
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 8,901
Bank loans and overdrafts - 145
Other creditors 32,182 38,100
Taxation and social security 68,777 100,536
100,959 147,682
Page 5
Page 6
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 6