Registration number: 10899704

Making Life Happen Limited

Contents

Company Information	1
Strategic Report	2
Directors' Report	3
Statement of Directors' Responsibilities	4
Independent Auditor's Report	5 to 6
Consolidated Profit and Loss Account	7
Consolidated Balance Sheet	8
Balance Sheet	9
Consolidated Statement of Changes in Equity	10
Statement of Changes in Equity	11
Consolidated Statement of Cash Flows	12
Notes to the Financial Statements	13 to 23

Making Life Happen Limited

Company Information

Directors

A Butler S D Oliver S R Royle

Registered office

Windsor House Bayshill Road Cheltenham GL50 3AT

Auditors

Hazlewoods LLP Windsor House Bayshill Road Cheltenham GL50 3AT

Making Life Happen Limited

Strategic Report for the period from 30 October 2024 to 31 October 2025

The directors present their strategic report for the period from 30 October 2024 to 31 October 2025.

Principal activity

The principal activity of the company is as a holding company.

The principal activity of the group is the provision of residential care.

Fair review of the business

The results for the year which are set out in the profit and loss account show turnover of £12,038,919 (2024 - £13,986,715) and an operating profit of £1,897,003 (2024 - £1,798,059). At 31 October 2025 the company had net liabilities of £3,612,307 (2024 - Net assets £11,115,093). The directors consider the performance for the year and the financial position at the year end to be satisfactory.

Key performance indicators

Given the nature of the business, the company's directors are of the opinion that key performance indicators are important. The company uses a number of indicators to monitor and improve development, performance or the position of the business. Indicators are reviewed and altered to meet changes both in the internal and external environments. The directors do not consider the inclusion of an analysis using key performance indicators to be necessary to assist users of the financial statements in their understanding of the financial performance or position of the company.

Principal risks and uncertainties

The management of the business and the execution of the group's strategy are subject to a number of risks. The key business risks and uncertainties affecting the group are considered to relate to ongoing compliance with current and future legislation affecting the sector.

Approved by the Board on 28 October 2026 and signed on its behalf by:

S D Oliver
Director

Making Life Happen Limited

Directors' Report for the Period from 30 October 2024 to 31 October 2025

The directors present their report and the for the period from 30 October 2024 to 31 October 2025.

Directors of the company

The directors who held office during the period were as follows:

A Butler

S D Oliver

S R Royle

Future developments

The external environment is expected to remain competitive in 2025/26, however the directors remain confident that they will continue to improve the future performance of the business.

Financial instruments

Objectives and policies

The board constantly monitors the group's trading results and revise projections as appropriate to ensure that the group can meet its future obligations as they fall due.

Price risk, credit risk, liquidity risk and cash flow risk

The group is exposed to the usual credit and cash flow risks associated with selling on credit and manages this through credit control procedures.

Going concern

The directors have assessed the group's ability to continue as a going concern and have considered budgets, cash flow forecasts and loan facilities for a period of at least twelve months from the date of approval of these financial statements. The group reported a profit for the year ended 31 October 2025 however the group also reports net current liabilities. The group was in breach of its covenants during the year and has repaid the bank loan post year end. The group has a new loan in place from a related company which is repayable in full in March 2027. The group is reliant on new funding in order to remain a going concern. The directors have agreed to support the group, through further related party lending going forward and have put plans in place to replace the current borrowings.

Based on this ongoing support, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Disclosure of information to the auditor

Each director has taken the steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

Appointment of auditors

Hazlewoods LLP were appointed as auditors to the company during the period and have expressed their willingness to continue in office.

Approved by the Board on 28 October 2026 and signed on its behalf by:

S D Oliver
Director

Making Life Happen Limited

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

•	select suitable accounting policies and apply them consistently;
•	make judgements and accounting estimates that are reasonable and prudent;
•	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
•	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group's and the company's transactions and disclose with reasonable accuracy at any time the financial position of the group and the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Making Life Happen Limited

Independent Auditor's Report to the Members of Making Life Happen Limited

Opinion

We have audited the financial statements of Making Life Happen Limited (the 'parent company') and its subsidiaries (the 'group') for the period from 30 October 2024 to 31 October 2025, which comprise the Consolidated Profit and Loss Account, Consolidated Balance Sheet, Balance Sheet, Consolidated Statement of Changes in Equity, Statement of Changes in Equity, Consolidated Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

•	give a true and fair view of the state of the group's and the parent company's affairs as at 31 October 2025 and of the group's profit for the period then ended;
•	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
•	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Making Life Happen Limited

Independent Auditor's Report to the Members of Making Life Happen Limited

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

•	the information given in the Strategic Report and Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and

•	the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group’s and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council's website at https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/
auditors-responsibilities-for-the-audit/auditors-responsibilities-for-the-audit-interim/.
This description forms part of our auditor's report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Joanne Hartness (Senior Statutory Auditor)
For and on behalf of Hazlewoods LLP, Statutory Auditor

Windsor House
Bayshill Road
Cheltenham
GL50 3AT

28 October 2026

Making Life Happen Limited

Consolidated Profit and Loss Account for the Period from 30 October 2024 to 31 October 2025

	Note	2025 £	2024 £
Turnover	3	12,041,919	13,986,715
Cost of sales		(3,313,363)	(3,117,846)
Gross profit		8,728,556	10,868,869
Administrative expenses		(6,831,553)	(9,076,810)
Other operating income	4	-	6,000
Operating profit	6	1,897,003	1,798,059
Other interest receivable and similar income	7	20,445	82,933
Interest payable and similar expenses	8	(266,506)	(29,139)
		(246,061)	53,794
Profit before tax		1,650,942	1,851,853
Tax on profit	12	(428,342)	(766,729)
Profit for the financial period		1,222,600	1,085,124
Profit/(loss) attributable to:
Owners of the company		1,222,600	1,085,124

The above results were derived from continuing operations.

The group has no recognised gains or losses for the period other than the results above.

Making Life Happen Limited

(Registration number: 10899704)
Consolidated Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	13	6,291	8,523
Current assets
Debtors	15	1,609,900	11,290,082
Cash at bank and in hand		1,428,480	1,734,867
		3,038,380	13,024,949
Creditors: Amounts falling due within one year	16	(6,656,978)	(1,918,379)
Net current (liabilities)/assets		(3,618,598)	11,106,570
Net (liabilities)/assets		(3,612,307)	11,115,093
Capital and reserves
Called up share capital	19	1,000	1,000
Capital redemption reserve		30,000	30,000
Profit and loss account		(3,643,307)	11,084,093
Equity attributable to owners of the company		(3,612,307)	11,115,093
Shareholders' (deficit)/funds		(3,612,307)	11,115,093

Approved and authorised by the Board on 28 October 2026 and signed on its behalf by:
 

S D Oliver
Director

Making Life Happen Limited

(Registration number: 10899704)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	13	2,936	3,516
Investments	14	31,005	31,005
		33,941	34,521
Current assets
Debtors	15	574,443	8,933,262
Cash at bank and in hand		2,415	2,415
		576,858	8,935,677
Creditors: Amounts falling due within one year	16	(553,336)	(8,912,155)
Net current assets		23,522	23,522
Net assets		57,463	58,043
Capital and reserves
Called up share capital	19	1,000	1,000
Capital redemption reserve		30,000	30,000
Profit and loss account		26,463	27,043
Shareholders' funds		57,463	58,043

The company made a profit after tax for the financial period of £15,949,420 (2024 - profit of £2,789,701).

Approved and authorised by the Board on 28 October 2026 and signed on its behalf by:
 

S D Oliver
Director