Company No: 16214393 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	G C Ussi (Appointed 28 January 2025)
	S A Ussi (Appointed 28 January 2025)

Registered office	Manor House
	Reading Road
	Padworth Common
	RG7 4QG
	United Kingdom

Company number

16214393 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Manor Haven Care Homes Limited for the financial period ended 30 April 2026 which comprise the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Manor Haven Care Homes Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Manor Haven Care Homes Limited and state those matters that we have agreed to state to the Board of Directors of Manor Haven Care Homes Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manor Haven Care Homes Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Manor Haven Care Homes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Manor Haven Care Homes Limited. You consider that Manor Haven Care Homes Limited is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of Manor Haven Care Homes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

28 October 2026

	Note	30.04.2026
		£
Fixed assets
Tangible assets	3	492,209
Investments	4	2,106,936
		2,599,145
Current assets
Debtors	5	18,815
Cash at bank and in hand	6	50,710
		69,525
Creditors: amounts falling due within one year	7	( 1,835,118)
Net current liabilities		(1,765,593)
Total assets less current liabilities		833,552
Creditors: amounts falling due after more than one year	8	( 748,198)
Net assets		85,354
Capital and reserves
Called-up share capital	9	100
Profit and loss account		85,254
Total shareholders' funds		85,354

For the financial period ending 30 April 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 financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Manor Haven Care Homes Limited (registered number: 16214393) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

S A Ussi Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Manor Haven Care Homes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Manor House, Reading Road, Padworth Common, RG7 4QG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

50 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Freehold land is not depreciated.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 28.01.2025 to 30.04.2026
	Number
Monthly average number of persons employed by the Company during the period.	0

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 28 January 2025	0		0
Additions	495,506		495,506
At 30 April 2026	495,506		495,506
Accumulated depreciation
At 28 January 2025	0		0
Charge for the financial period	3,297		3,297
At 30 April 2026	3,297		3,297
Net book value
At 30 April 2026	492,209		492,209

4. Fixed asset investments

Investments in subsidiaries

	30.04.2026
	£
Cost
At 28 January 2025	0
Additions	2,106,936
At 30 April 2026	2,106,936
Carrying value at 30 April 2026	2,106,936

5. Debtors

	30.04.2026
	£
Other debtors	18,815

6. Cash and cash equivalents

	30.04.2026
	£
Cash at bank and in hand	50,710

7. Creditors: amounts falling due within one year

	30.04.2026
	£
Bank loans	12,622
Amounts owed to Group undertakings	1,018,829
Taxation and social security	6,362
Other creditors	797,305
	1,835,118

8. Creditors: amounts falling due after more than one year

	30.04.2026
	£
Bank loans	748,198

The above liabilities are secured by charges over the assets and trade of the Company.

9. Called-up share capital

	30.04.2026
	£
Allotted, called-up and fully-paid
75 Ordinary A shares of £ 1.00 each	75
25 Ordinary B shares of £ 1.00 each	25
	100

On incorporation, 75 Ordinary A shares and 25 Ordinary B shares were issued at par value.