REGISTERED NUMBER: 03326105 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

COLVILLE CARE LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

4

Statement of Income and Retained Earnings

8

Balance Sheet

9

Cash Flow Statement

10

Notes to the Cash Flow Statement

11

Notes to the Financial Statements

12

DIRECTORS:

A M R Colville

A A Colville

Mrs M N McLean

SECRETARY:

Mrs N D Colville

REGISTERED OFFICE:

Pavilion View

19 New Road

Brighton

East Sussex

BN1 1EY

BUSINESS ADDRESS:

Beggars Roost Nursing Home

Old Park Lane

Chichester

West Sussex

PO18 8AP

REGISTERED NUMBER:

03326105 (England and Wales)

AUDITORS:

Hartley Fowler LLP

Statutory Auditors

Chartered Accountants

Pavilion View

19 New Road

Brighton

East Sussex

BN1 1EY

BANKERS:

National Westminster Bank Plc

PO Box 25

Ryde

Isle of Wight

PO30 5WA

The directors present their strategic report for the year ended 31 March 2025.

REVIEW OF BUSINESS

All three homes increased turnover, with overall turnover increasing by 10.6% (2024: increase of 12.6%).

Net contributions as a percentage of turnover also varied but were increased for the year at 19.8% (2024: 15.9%).

Kite Hill's net contribution as a percentage of turnover increased to 21.7% (2024: 16.0%).

Beggars Roost's net contribution as a percentage of turnover increased to 18.3% (2024: 12.1%).

Woodside Hall's net contribution as a percentage of turnover increased despite repairs to the roof. Its net contribution increased to 19.6% (2024: 18.5%).

PRINCIPAL RISKS AND UNCERTAINTIES

Despite increases in interest rates, the company's loan repayment obligations were comfortably met with repayment in full.

Both inflation and energy costs continue to have a significant effect on the costs of all three Homes. The gap between fees required and that which Local Authorities will pay is likely to widen further.

Recruitment continues to be difficult, with an increased reliance on overseas recruitment.

The significant increase in staffing costs from April 2025 due to changes in Employers National insurance are likely to have an effect on the overall performance of the company, although higher fees and occupancy may offset this.

ON BEHALF OF THE BOARD:

A A Colville - Director

13 November 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company continued to be that of the ownership and management of three care homes, two of which with nursing.

DIVIDENDS

Dividends of £426,978 (2024: £351,283) were declared and paid in the year ending 31 March 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

A M R Colville

A A Colville

Mrs M N McLean

THIRD PARTY INDEMNITY PROVISION

There is a third party indemnity provision in place for the benefit of the directors of the company.

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

A A Colville - Director

13 November 2025

Opinion

We have audited the financial statements of Colville Care Limited (the 'company') for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks.

Audit approach to identifying and assessing potential risks related to irregularities

Our procedures for identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, included the following:

- Enquiring of management, including obtaining and reviewing supporting documentation, concerning the company's policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and

- the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.

- Discussing among the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

- Obtaining an understanding of the legal and regulatory frameworks that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the company.

The key laws and regulations we considered to have a direct effect on the financial statements included the Financial Reporting Standard FRS 102 "The Financial Reporting applicable in the UK and Republic of Ireland" and the Companies Act 2006, distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Audit approach in response to identified risks

Our procedures to respond to risks identified included the following:

- Enquiring of management and, where appropriate, those charged with governance, as to whether the entity is in compliance with such laws and regulations.

- Inspecting correspondence, if any, with the relevant licensing or regulatory authorities.

- Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with reporting requirements.

- In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

- Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

Through these procedures, we have not become aware of any actual or suspected non-compliance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements. This is particularly true for those laws and regulations far removed from transactions reflected in the financial statements. As with any audit, there remained a higher risk of non-detection of irregularities that result from fraud, due to an implied intent behind this, than from those that result from error. As stated in the audit standards, we are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Guy Rolliston (Senior Statutory Auditor)

for and on behalf of Hartley Fowler LLP

Statutory Auditors

Chartered Accountants

Pavilion View

19 New Road

Brighton

East Sussex

BN1 1EY

13 November 2025

TURNOVER

5,038,738

4,556,157

Cost of sales

3,594,976

3,299,149

GROSS PROFIT

1,443,762

1,257,008

Administrative expenses

675,229

735,787

768,533

521,221

Other operating income

7,322

10,644

OPERATING PROFIT

4

775,855

531,865

Interest receivable and similar income

13,913

12,166

789,768

544,031

Interest payable and similar expenses

5

71,999

79,053

PROFIT BEFORE TAXATION

717,769

464,978

Tax on profit

6

168,920

128,999

PROFIT FOR THE FINANCIAL YEAR

548,849

335,979

Retained earnings at beginning of year

1,366,682

1,381,986

Dividends

7

(426,978

)

(351,283

)

RETAINED EARNINGS AT END OF YEAR

1,488,553

1,366,682

FIXED ASSETS

Tangible assets

8

6,718,354

6,761,207

CURRENT ASSETS

Stocks

9

10,906

12,676

Debtors

10

130,503

145,064

Cash at bank

661,887

623,815

803,296

781,555

CREDITORS

Amounts falling due within one year

11

584,554

565,274

NET CURRENT ASSETS

218,742

216,281

TOTAL ASSETS LESS CURRENT LIABILITIES

6,937,096

6,977,488

CREDITORS

Amounts falling due after more than one year

12

(842,602

)

(991,544

)

PROVISIONS FOR LIABILITIES

16

(225,085

)

(238,406

)

NET ASSETS

5,869,409

5,747,538

CAPITAL AND RESERVES

Called up share capital

17

900,000

900,000

Share premium

18

1,468,500

1,468,500

Revaluation reserve

18

2,012,356

2,012,356

Retained earnings

18

1,488,553

1,366,682

SHAREHOLDERS' FUNDS

5,869,409

5,747,538

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

A A Colville - Director

Cash flows from operating activities

Cash generated from operations

1

815,478

583,436

Interest paid

(71,999

)

(79,053

)

Tax paid

(125,544

)

(55,533

)

Net cash from operating activities

617,935

448,850

Cash flows from investing activities

Purchase of tangible fixed assets

(21,775

)

(51,224

)

Interest received

13,913

12,166

Net cash from investing activities

(7,862

)

(39,058

)

Cash flows from financing activities

Capital loan repayments

(145,023

)

(106,209

)

Equity dividends paid

(426,978

)

(351,283

)

Net cash from financing activities

(572,001

)

(457,492

)

Increase/(decrease) in cash and cash equivalents

38,072

(47,700

)

Cash and cash equivalents at beginning of year

2

623,815

671,515

Cash and cash equivalents at end of year

2

661,887

623,815

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

Profit before taxation

717,769

464,978

Depreciation charges

64,628

65,553

Finance costs

71,999

79,053

Finance income

(13,913

)

(12,166

)

840,483

597,418

Decrease/(increase) in stocks

1,770

(3,581

)

Decrease/(increase) in trade and other debtors

14,561

(44,891

)

(Decrease)/increase in trade and other creditors

(41,336

)

34,490

Cash generated from operations

815,478

583,436

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 March 2025

31/3/25

1/4/24

£

£

Cash and cash equivalents

661,887

623,815

Year ended 31 March 2024

31/3/24

1/4/23

£

£

Cash and cash equivalents

623,815

671,515

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1/4/24

Cash flow

At 31/3/25

£

£

£

Net cash

Cash at bank

623,815

38,072

661,887

623,815

38,072

661,887

Debt

Debts falling due within 1 year

(111,410

)

(3,919

)

(115,329

)

Debts falling due after 1 year

(991,544

)

148,942

(842,602

)

(1,102,954

)

145,023

(957,931

)

Total

(479,139

)

183,095

(296,044

)

1.	STATUTORY INFORMATION

Colville Care Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest whole £1.

2.	ACCOUNTING POLICIES

Statement of compliance and summary of significant accounting policies

These financial statements have been prepared in accordance with Financial Reporting Standard FRS 102 "The Financial Reporting 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 recognition of certain financial assets and liabilities measured at fair value.

The significant accounting policies applied in the preparation of these financial statement are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Significant judgements and estimates

In the application of the company's accounting policies, which are described below, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based in historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both the current and future periods.

The areas for which estimation has been applied are considered to be in determining the fair value of the company's freehold property and calculating depreciation and the useful economic lives of assets, deferred tax and accrued and prepaid expenditure. Although these areas are subject to judgement, they are not considered to be subject to significant estimation.

Turnover

Turnover represents consideration received for the provision of services to the residents of the company's nursing and care homes, and is recognised as the services are provided. Turnover received in advance is included in deferred income until the service is provided.

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

-

20% on cost

Motor vehicles

-

25% on reducing balance

Land and buildings are measured under the revaluation model, being its fair value at the date of revaluation less accumulated impairment losses. Depreciation is not charged on land and buildings. This represents a departure from the Companies Act requirements concerning the depreciation of fixed assets, however the directors consider that the adoption of this policy is necessary to give a true and fair view.

The directors valued the freehold properties at 31 March 2025 based on various factors including an industry valuation method for care homes which uses a multiple of EBITDA.

Fixtures and fittings and motor vehicles are measured at cost less accumulated depreciation and any accumulated impairment losses.

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

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors and bank loans are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

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

Grants

Income receivable from capital based grants is deferred within creditors. The deferred grant income is credited to the profit and loss account by instalments over the expected useful economic life of the related assets.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

2,762,132

2,524,769

Social security costs

240,467

209,854

Other pension costs

149,920

93,667

3,152,519

2,828,290

The average number of employees during the year was as follows:

2025

2024

Management and office staff

8

10

Nursing and domestic staff

107

106

115

116

The company operates a stakeholder defined contribution pension scheme for the benefit of the employees and directors. The assets of the scheme are administered by an independent pension provider.

2025

2024

£

£

Directors' remuneration

25,500

40,068

Directors' pension contributions to money purchase schemes

94,000

46,000

There are no key management personnel other than the directors.

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Hire of plant and machinery

9,339

6,927

Depreciation - owned assets

64,628

65,553

Auditors' remuneration

17,400

13,400

Auditors' remuneration for non audit work

13,108

13,512

5.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Bank loan interest

71,999

79,053

6.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

182,241

125,545

Deferred tax

(13,321

)

3,454

Tax on profit

168,920

128,999

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

2025

2024

£

£

Profit before tax

717,769

464,978

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

179,442

116,245

Effects of:

Expenses not deductible for tax purposes

750

16,331

Income not taxable for tax purposes

(1,332

)

(2,661

)

Capital allowances in excess of depreciation

(9,097

)

(916

)

Short term timing differences

(843

)

-

Total tax charge

168,920

128,999

Deferred tax at the year end is measured using the enacted tax rate of 25% (2024: 25%).

7.

DIVIDENDS

2025

2024

£

£

Ordinary shares of £1 each

Interim

96,984

77,008

Ordinary A shares of £1 each

Interim

329,994

274,275

426,978

351,283

8.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

6,554,750

775,057

211,086

7,540,893

Additions

-

21,775

-

21,775

Disposals

-

(35,978

)

-

(35,978

)

At 31 March 2025

6,554,750

760,854

211,086

7,526,690

DEPRECIATION

At 1 April 2024

-

665,040

114,646

779,686

Charge for year

-

40,518

24,110

64,628

Eliminated on disposal

-

(35,978

)

-

(35,978

)

At 31 March 2025

-

669,580

138,756

808,336

NET BOOK VALUE

At 31 March 2025

6,554,750

91,274

72,330

6,718,354

At 31 March 2024

6,554,750

110,017

96,440

6,761,207

9.

STOCKS

2025

2024

£

£

Non trading stocks

10,906

12,676

10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

95,347

122,710

Other debtors

1,631

2,117

Prepayments and accrued income

33,525

20,237

130,503

145,064