REGISTERED NUMBER: 05582154 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

The Laurels Nursing Home (Hastings)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs Baljit Gill Thind

SECRETARY:

Mr Jashpal Singh Thind

REGISTERED OFFICE:

Office 1

21 Hatherton Street

Walsall

WS4 2LA

REGISTERED NUMBER:

05582154 (England and Wales)

ACCOUNTANTS:

Dhillon Accountants Limited

Chartered Accountants

Office 1

21 Hatherton Street

Walsall

WS4 2LA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

129,360

166,507

129,360

166,507

CURRENT ASSETS

Debtors

6

846,474

1,447,601

Cash at bank

382,247

260,343

1,228,721

1,707,944

CREDITORS

Amounts falling due within one year

7

(341,417

)

(601,430

)

NET CURRENT ASSETS

887,304

1,106,514

TOTAL ASSETS LESS CURRENT LIABILITIES

1,016,664

1,273,021

PROVISIONS FOR LIABILITIES

-

(6,155

)

NET ASSETS

1,016,664

1,266,866

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,016,564

1,266,766

SHAREHOLDERS' FUNDS

1,016,664

1,266,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

Mrs Baljit Gill Thind - Director

1.	STATUTORY INFORMATION

The Laurels Nursing Home (Hastings) 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts.

Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised over its estimated economic life of 20 years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 80 (2025 - 74 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

645,000

AMORTISATION

At 1 May 2025

and 30 April 2026

645,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

810,208

Additions

5,917

At 30 April 2026

816,125

DEPRECIATION

At 1 May 2025

643,701

Charge for year

43,064

At 30 April 2026

686,765

NET BOOK VALUE

At 30 April 2026

129,360

At 30 April 2025

166,507

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

96,968

170,623

Amounts owed by group undertakings

306,707

912,984

Other debtors

442,799

363,994

846,474

1,447,601

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

43,084

30,763

Taxation and social security

175,959

343,101

Other creditors

122,374

227,566

341,417

601,430

8.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling party is Jeeves Estates Limited by virtue of their ownership of 100% of the issued share capital in the company.