Gorselands in the Forest Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05035309 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

GORSELANDS IN THE FOREST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Mr K A Gibbs

Mr M J Gibbs

REGISTERED OFFICE:

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

REGISTERED NUMBER:

05035309 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

FIXED ASSETS

Tangible assets

4

2,146,112

2,158,247

CURRENT ASSETS

Debtors

5

536,546

604,630

Cash at bank and in hand

536,384

638,186

1,072,930

1,242,816

CREDITORS

Amounts falling due within one year

6

274,319

447,078

NET CURRENT ASSETS

798,611

795,738

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,944,723

2,953,985

PROVISIONS FOR LIABILITIES

34,728

31,154

NET ASSETS

2,909,995

2,922,831

CAPITAL AND RESERVES

Called up share capital

250

Retained earnings

2,909,745

2,922,581

2,909,995

2,922,831

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

Mr K A Gibbs - Director

1.	STATUTORY INFORMATION

Gorselands in the Forest Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Parent company

Gorselands in the Forest Ltd is a wholly owned subsiduary of Hartwell in the Forest Ltd whose registered office is 10 St Ann Street, Salisbury, Wiltshire, SP1 2DN.

Revenue recognition

Revenue is measured at the fair value received or receivable for the provision of nursing home accommodation and ancillary care services.

Revenue is recognised on the care home services provided in accordance with the agreements that are entered into by the residents, or their representatives, before the start of their stay and the risks and rewards are transferred to the resident as the services are provided.

Revenue for additional services such as hair and chiropody is recognised once the treatment has taken place, at which time the significant risks and rewards have passed to the resident.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property has been valued by a third party agent.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is subjective evidence that the asset is impaired.

Creditors

Creditors are not interest bearing and are stated at their nominal value.

Cash and cash equivalents

These comprise cash at bank and other short term highly liquid deposits.

Reserves

The movement in the fair value of investment property to open market value at the balance sheet date is recognised in a non-distributable reserve. This reserve, which also contains appropriate depreciation and deferred tax provisions, may not be distributed to the shareholders.

Any movements in the reserve are not liable to corporation tax and an appropriate deferred tax provision is provided within the reserve.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 62 (2025 - 51 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

COST

At 1 April 2025

2,007,199

556,460

154,819

2,718,478

Additions

-

17,071

27,980

45,051

Disposals

-

(54,579

)

(54,579

)

At 31 March 2026

2,007,199

573,531

128,220

2,708,950

DEPRECIATION

At 1 April 2025

-

473,246

86,985

560,231

Charge for year

-

21,833

18,084

39,917

Eliminated on disposal

-

(37,310

)

(37,310

)

At 31 March 2026

-

495,079

67,759

562,838

NET BOOK VALUE

At 31 March 2026

2,007,199

78,452

60,461

2,146,112

At 31 March 2025

2,007,199

83,214

67,834

2,158,247

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

24,964

28,942

Other debtors

124,538

124,167

Directors' current accounts

369,063

434,950

Accrued income

1,081

2,162

Prepayments

16,900

14,409

536,546

604,630

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

55,478

62,555

Tax

109,464

282,463

Social security and other taxes

31,585

22,187

Other creditors

60,193

62,311

Accrued expenses

17,599

17,562

274,319

447,078

7.	RELATED PARTY DISCLOSURES

The following advances and credits subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

DIRECTOR

Balance outstanding at start of year

83,337

Amounts advanced

-

Amount repaid

-

Balance outstanding at end of year

83,337

The loan is subject to interest at commercial rates and repayable on demand.

DIRECTOR

Balance outstanding at start of year

315,612

-

Amounts advanced

-

351,612

Amount repaid

(65,887

)

-

Balance outstanding at end of the year

285,725

351,612

The loans are subject to interest at commercial rates and are repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gorselands in the Forest Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Gorselands in the Forest 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 Gorselands in the Forest Limited. You consider that Gorselands in the Forest Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gorselands in the Forest 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.

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

28 October 2026