St Andrews Residential Care Home Ltd 31/03/2026 iXBRL

St Andrews Residential Care Home Ltd

Filleted accounts

31 March 2026

Company registration number: 02287623

St Andrews Residential Care Home Ltd

Directors and other information


	Directors	S V Longthorp
		A S Longthorp
		J P R Longthorp


	Company number	02287623


	Registered office	16 Wentworth Road
		Oxford
		OX2 7TQ


	Accountants	Cox Hinkins & Co. Limited
		Accountants and Taxation Advisors
		The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY

St Andrews Residential Care Home Ltd

Balance sheet

31st March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	577,372		599,920
		_______		_______
			577,372		599,920

Current assets
Debtors	6	24,680		1,770
Cash at bank and in hand		76,258		21,552
		_______		_______
		100,938		23,322
Creditors: amounts falling due
within one year	7	( 259,748)		( 291,180)
		_______		_______
Net current liabilities			( 158,810)		( 267,858)

			_______		_______
Net assets			418,562		332,062
			_______		_______

Capital and reserves
Called up share capital	8		3		3
Profit and loss account			418,559		332,059
			_______		_______
Shareholders funds			418,562		332,062
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 September 2026 , and are signed on behalf of the board by:

S V Longthorp

Director

A S Longthorp

Director

J P R Longthorp

Director

Company registration number: 02287623

St Andrews Residential Care Home Ltd

Notes to the financial statements

Year ended 31st March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 16 Wentworth Road, Oxford, OX2 7TQ. There was no significant change in the company's principal activity during the year which continued to be the provision of a residential care home.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis . The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is not recognised in respect of any timing differences at the reporting date as all are insignificant. Unrelieved tax losses and other deferred tax assets are not recognised as it is uncertain when they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	0%, 2% or 20% straight line
Plant and machinery	-	20% or 25% straight line
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 31 (2025: 32 ).

5. Tangible assets

	Freehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1st April 2025	1,032,334	126,620	18,737	1,177,691
Additions	-	10,518	5,650	16,168
Disposals	( 33,745)	( 2,646)	-	( 36,391)
	_______	_______	_______	_______
At 31st March 2026	998,589	134,492	24,387	1,157,468
	_______	_______	_______	_______
Depreciation
At 1st April 2025	440,397	118,637	18,737	577,771
Charge for the year	18,075	5,792	1,413	25,280
Disposals	( 20,309)	( 2,646)	-	( 22,955)
	_______	_______	_______	_______
At 31st March 2026	438,163	121,783	20,150	580,096
	_______	_______	_______	_______
Carrying amount
At 31st March 2026	560,426	12,709	4,237	577,372
	_______	_______	_______	_______
At 31st March 2025	591,937	7,983	-	599,920
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	8,517	20
Other debtors	16,163	1,750
	_______	_______
	24,680	1,770
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Social security and other taxes	113,160	95,077
Other creditors	146,588	196,103
	_______	_______
	259,748	291,180
	_______	_______

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No	£	No	£
Ordinary shares of £ 0.01 each	300	3	300	3
	_______	_______	_______	_______