Woodlands Manor Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Page 1

Page 2

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 05467259

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		566,591		568,234

			566,591		568,234
CURRENT ASSETS
Debtors	6	168,973		190,808
Cash at bank and in hand		7,978		9,461

		176,951		200,269
Creditors: Amounts Falling Due Within One Year	7	(200,912 )		(283,290 )

NET CURRENT ASSETS (LIABILITIES)			(23,961 )		(83,021 )

TOTAL ASSETS LESS CURRENT LIABILITIES			542,630		485,213

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(11,680 )		(11,226 )

NET ASSETS			530,950		473,987

CAPITAL AND RESERVES
Called up share capital	9		2		2
Revaluation reserve	10		92,175		94,538
Profit and Loss Account			438,773		379,447

SHAREHOLDERS' FUNDS			530,950		473,987

Page 2

Page 3

Woodlands Manor Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors and authorised for issue on 31 July 2025 and were signed on its behalf by:

Mr T Yilmaz

Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Woodlands Manor Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Woodlands Manor Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number 05467259 . The registered office is The Coach House, 21a Chambres Road, Southport, Merseyside, PR8 6JG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

At the balance sheet date the company had net current liabilities. The company is dependent on the support of its directors, who have confirmed they will continue to provide such support. Therefore the directors feel it appropriate to prepare the financial statements on the going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered , net of discounts and value added taxes.

Turnover is recognised from the rendering of services by reference to the completion of obligations under open ended care contracts; the turnover is recognised on a time appotioned basis; it can be measured reliably; it is probable that the assoicated benefit will flow to the entity; and the costs incurred or to be incurred in the respect of the transaction can be measured reliably.

2.4. Intangible Fixed Assets and Amortisation - 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 to profit and loss account over its estimated economic life of 20 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% Straight line
Plant & Machinery	20% Straight line

The gain or loss on disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charges to profit or loss.

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

...CONTINUED

Page 4

Page 5

Woodlands Manor Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Financial Instruments - continued

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2.7. Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 28 (2024: 28)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	95,000

As at 31 March 2025	95,000

Amortisation
As at 1 April 2024	95,000

As at 31 March 2025	95,000

...CONTINUED

Page 5

Page 6

Woodlands Manor Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost or Valuation
As at 1 April 2024	650,000	207,390	857,390
Additions	-	25,147	25,147

As at 31 March 2025	650,000	232,537	882,537

Depreciation
As at 1 April 2024	130,000	159,156	289,156
Provided during the period	13,000	13,790	26,790

As at 31 March 2025	143,000	172,946	315,946

Net Book Value
As at 31 March 2025	507,000	59,591	566,591

As at 1 April 2024	520,000	48,234	568,234

During the year the directors considered there to be no significant change in the market value of the freehold property.

Land and buildings are carried at valuation. If land and buildings were measured using the cost model, the carrying amounts would have been approximately £472,054 (2024 - £477,486), being cost £589,703 (2024 - £589,703) and depreciation £117,649 (2024 - £112,217).

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,109	40,710
Other debtors	122,864	150,098

	168,973	190,808

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	13,689	19,777
Other creditors	135,486	206,749
Taxation and social security	51,737	56,764

	200,912	283,290

Page 6

Page 7

Woodlands Manor Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	11,760	11,464
Other timing differences	(80)	(238)

	11,680	11,226

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1 each	2	2

10. Reserves

	Revaluation Reserve
	£
As at 1 April 2024	94,538
Transfer to profit and loss	(2,363 )

As at 31 March 2025	92,175

Page 7

Directors	Mr T Yilmaz
	Ms L Dee

Company Number	05467259

Registered Office	The Coach House
	21a Chambres Road
	Southport
	Merseyside
	PR8 6JG

Accountants	Beever & Struthers
	One Express
	1 George Leigh Street
	Manchester
	M4 5DL