Wild Acres Rest Home Limited - Filleted accounts

Wild Acres Rest Home Limited
Registered number:		07336663
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		30,000			37,500
Tangible assets	4		200,432			170,128
			230,432			207,628

Current assets
Debtors	5	79,352			608,812
Investments held as current assets	6	667,231			-
Cash at bank and in hand		107,601			96,919
		854,184			705,731

Creditors: amounts falling due within one year	7	(181,426)			(155,728)

Net current assets			672,758			550,003

Net assets			903,190			757,631

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			902,190			756,631

Shareholders' funds			903,190			757,631

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr H S Surdhar
Director
Approved by the board on 23 October 2026

Wild Acres Rest Home Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised when received.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Premises and Improvements			2% straight line basis
	Equipment, fixtures and fittings			15% reducing balance basis
	Motor van			15% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					37		33


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							150,000
	At 31 March 2026							150,000

	Amortisation
	At 1 April 2025							112,500
	Provided during the year							7,500
	At 31 March 2026							120,000

	Net book value
	At 31 March 2026							30,000
	At 31 March 2025							37,500

	Goodwill arises on incorporation. Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Properties and Improvements		Equipment, fixtures and fittings		Motor van		Total
£			£		£		£
	Cost
	At 1 April 2025	144,648		256,216		19,040		419,904
	Additions	-		1,163		46,497		47,660
	At 31 March 2026	144,648		257,379		65,537		467,564

	Depreciation
	At 1 April 2025	26,870		216,614		6,292		249,776
	Charge for the year	2,355		6,115		8,886		17,356
	At 31 March 2026	29,225		222,729		15,178		267,132

	Net book value
	At 31 March 2026	115,423		34,650		50,359		200,432
	At 31 March 2025	117,778		39,602		12,748		170,128


5	Debtors					2026		2025
£							£

	Trade debtors					59,022		21,162
	Related Party Balance - Northcourt Lodge Residential Care Home Limited					-		570,000
	Other debtors and prepayments					20,330		17,650
						79,352		608,812


6	Investments held as current assets					2026		2025
£							£

	Interactive Brokers Account					667,231		-


7	Creditors: amounts falling due within one year					2026		2025
£							£

	Directors' current account					57,125		57,125
	Accruals					3,600		3,600
	Trade creditors					30,673		17,757
	Corporation tax					90,028		77,246
						181,426		155,728


8	Related Party Balance					2026		2025
£							£

	Northcourt Lodge Residential Care Home Limited
	Mr and Mrs Surdhar, directors and shareholders of this company are also directors and shareholders of Northcourt Lodge Residential Care Home Limited.
	An interest free and unsecured loan to Northcourt Lodge Residential Care Home Limited yet to be reimbursed to the company.
	Amount due to and from the related party					-		570,000



9	Controlling party

	Mr H S Surdhar controls the company.

10	Other information

	Wild Acres Rest Home Limited is a private company limited by shares and incorporated in England. Its registered office is:
	440 Finchampstead Road
	Finchampstead
	Wokingham
	RG40 3RD