REGISTERED NUMBER: 04572980 (England and Wales)

Financial Statements

for the Year Ended 5 April 2025

for

Forest Care Homes Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M. Davies

Mrs N.E. Morgan

Mrs S Y Mason

Mrs D M Davies

Mr O J Davies

Mr J E Davies

REGISTERED OFFICE:

42 Ocean Way

Pennar

Pembroke Dock

Pembrokeshire

SA72 6RA

REGISTERED NUMBER:

04572980 (England and Wales)

FIXED ASSETS

Tangible assets

4

636,174

646,538

CURRENT ASSETS

Debtors

245,621

224,459

Cash at bank and in hand

113,741

72,833

359,362

297,292

CREDITORS

Amounts falling due within one year

308,827

327,394

NET CURRENT ASSETS/(LIABILITIES)

50,535

(30,102

)

TOTAL ASSETS LESS CURRENT LIABILITIES

686,709

616,436

CREDITORS

Amounts falling due after more than one year

5

198,656

255,201

NET ASSETS

488,053

361,235

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

488,051

361,233

SHAREHOLDERS' FUNDS

488,053

361,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 5 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 November 2025 and were signed on its behalf by:

Mr M. Davies - Director

1.	STATUTORY INFORMATION

Forest 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 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, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on cost

Computer equipment

-

15% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 6 April 2024

1,013,886

Additions

2,596

At 5 April 2025

1,016,482

DEPRECIATION

At 6 April 2024

367,348

Charge for year

12,960

At 5 April 2025

380,308

NET BOOK VALUE

At 5 April 2025

636,174

At 5 April 2024

646,538

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

5.4.25

5.4.24

£

£

Repayable by instalments

Bank loans more 5 yr by instal

154,313

160,858

6.

CONTROL

The company is controlled by Dale Roads Group Ltd by virtue of its 100% investment in the issued share capital of the company.