REGISTERED NUMBER: 07133184 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Red Rocks Nursing Home Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Vaughan

Mrs J Vaughan

SECRETARY:

REGISTERED OFFICE:

1 Mortimer Street

Birkenhead

Merseyside

CH41 5EU

REGISTERED NUMBER:

07133184 (England and Wales)

ACCOUNTANTS:

Lerman Quaile

1 Mortimer Street

Birkenhead

Merseyside

CH41 5EU

FIXED ASSETS

Intangible assets

4

24,000

30,000

Tangible assets

5

88,579

85,513

112,579

115,513

CURRENT ASSETS

Debtors

6

21,225

79,371

Cash at bank and in hand

214,758

146,407

235,983

225,778

CREDITORS

Amounts falling due within one year

7

244,641

263,230

NET CURRENT LIABILITIES

(8,658

)

(37,452

)

TOTAL ASSETS LESS CURRENT LIABILITIES

103,921

78,061

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

103,821

77,961

SHAREHOLDERS' FUNDS

103,921

78,061

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 5 October 2026 and were signed on its behalf by:

M Vaughan - Director

1.	STATUTORY INFORMATION

Red Rocks Nursing Home 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.

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 2010, is being amortised evenly over its estimated useful life of twenty 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

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 64 (2025 - 49 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

120,000

AMORTISATION

At 1 April 2025

90,000

Charge for year

6,000

At 31 March 2026

96,000

NET BOOK VALUE

At 31 March 2026

24,000

At 31 March 2025

30,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

60,000

227,694

34,530

322,224

Additions

-

10,679

11,945

22,624

Disposals

-

-

(14,340

)

(14,340

)

At 31 March 2026

60,000

238,373

32,135

330,508

DEPRECIATION

At 1 April 2025

33,000

180,593

23,118

236,711

Charge for year

3,000

10,419

1,801

15,220

Eliminated on disposal

-

-

(10,002

)

(10,002

)

At 31 March 2026

36,000

191,012

14,917

241,929

NET BOOK VALUE

At 31 March 2026

24,000

47,361

17,218

88,579

At 31 March 2025

27,000

47,101

11,412

85,513

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

21,225

79,371

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

37,052

22,355

Taxation and social security

41,953

40,795

Other creditors

165,636

200,080

244,641

263,230