REGISTERED NUMBER: 02202399 (England and Wales)

EASTFIELD CARE HOMES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr D Greenwood

SECRETARY:

Mrs J P Greenwood

REGISTERED OFFICE:

Eastfield Nursing Home

Hill Brow Road

Liss

Hampshire

GU33 7PS

REGISTERED NUMBER:

02202399 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Station House

North Street

Havant

Hampshire

PO9 1QU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,914,323

2,944,958

2,914,323

2,944,958

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

1,283,051

1,247,816

Cash at bank and in hand

251,662

309,276

1,537,713

1,560,092

CREDITORS

Amounts falling due within one year

7

462,084

457,664

NET CURRENT ASSETS

1,075,629

1,102,428

TOTAL ASSETS LESS CURRENT LIABILITIES

3,989,952

4,047,386

CREDITORS

Amounts falling due after more than one year

8

(274,024

)

(522,734

)

PROVISIONS FOR LIABILITIES

10

(492,029

)

(494,176

)

NET ASSETS

3,223,899

3,030,476

CAPITAL AND RESERVES

Called up share capital

309,652

309,652

Revaluation reserve

1,244,153

1,252,534

Retained earnings

1,670,094

1,468,290

SHAREHOLDERS' FUNDS

3,223,899

3,030,476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 11 November 2025 and were signed by:

Dr D Greenwood - Director

1.	STATUTORY INFORMATION

Eastfield Care Homes 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is derived from the sum total of all agreed fees invoices issued in respect of residents' care during the period under review, as adjusted for accrued income.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1995, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

33% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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 shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2024 - 59 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

95,000

AMORTISATION

At 1 October 2024

and 30 September 2025

95,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

4,121,317

402,336

217,861

Additions

57,810

10,452

14,956

At 30 September 2025

4,179,127

412,788

232,817

DEPRECIATION

At 1 October 2024

1,217,504

383,565

202,525

Charge for year

83,583

15,783

12,231

At 30 September 2025

1,301,087

399,348

214,756

NET BOOK VALUE

At 30 September 2025

2,878,040

13,440

18,061

At 30 September 2024

2,903,813

18,771

15,336

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

50,094

8,173

4,799,781

Additions

-

-

83,218

At 30 September 2025

50,094

8,173

4,882,999

DEPRECIATION

At 1 October 2024

44,141

7,088

1,854,823

Charge for year

1,488

768

113,853

At 30 September 2025

45,629

7,856

1,968,676

NET BOOK VALUE

At 30 September 2025

4,465

317

2,914,323

At 30 September 2024

5,953

1,085

2,944,958

6.

DEBTORS

2025

2024

as

restated

£

£

Amounts falling due within one year:

Trade debtors

111,274

90,721

Other debtors

437,349

453,300

548,623

544,021

2025

2024

as

restated

£

£

Amounts falling due after more than one year:

Other debtors

734,428

703,795

Aggregate amounts

1,283,051

1,247,816

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as

restated

£

£

Bank loans and overdrafts

17,200

32,400

Trade creditors

39,793

26,774

Taxation and social security

232,022

234,617

Other creditors

173,069

163,873

462,084

457,664

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as

restated

£

£

Bank loans

274,024

522,734

Amounts falling due in more than five years:

Repayable by instalments

Mortgage Loans

191,842

369,752

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

as

restated

£

£

Bank loans

291,224

555,134

10.	PROVISIONS FOR LIABILITIES

2025

2024

as

restated

£

£

Deferred tax

492,029

494,176

Deferred

tax

£

Balance at 1 October 2024

494,176

Accelerated capital allowances

648

Revaluation reserve

(2,795

)

Balance at 30 September 2025

492,029

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

as

restated

£

£

Dr D Greenwood

Balance outstanding at start of year

395,805

146,578

Amounts advanced

-

249,227

Amounts repaid

(10,942

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

384,863

395,805