The Cedars Care Home (Ashford) Limited

Registered number

05491086

Filleted Accounts

31 March 2025

The Cedars Care Home (Ashford) Limited
Registered number:		05491086
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		812,385			727,271

Current assets
Stocks		2,500			2,800
Debtors	5	82,359			84,946
Cash at bank and in hand		41,810			-
		126,669			87,746

Creditors: amounts falling due within one year	6	(281,640)			(290,972)

Net current liabilities			(154,971)			(203,226)

Total assets less current liabilities			657,414			524,045

Creditors: amounts falling due after more than one year	7		(277,645)			(334,229)

Net assets			379,769			189,816

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			378,769			188,816

Shareholders' funds			379,769			189,816

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr Chander Parkash
Director
Approved by the board on 12 November 2025

The Cedars Care Home (Ashford) Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 4 years
	Fixtures, fittings, tools and equipment			over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Going concern
	At 31 March 2025 the company had net current liabilities of £154,971 [2024 - £203,226]. The directors of the company are confident that all payments and liabilities will be met as and when they arise. The directors are of the opinion that the financial statements should be drawn up on a going concern basis.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					25		25


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							96,000
	At 31 March 2025							96,000

	Amortisation
	At 1 April 2024							96,000
	At 31 March 2025							96,000

	Net book value
	At 31 March 2025							-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Furniture & Fixtures		Total
£			£		£		£
	Cost
	At 1 April 2024	700,000		50,605		60,531		811,136
	Additions	-		4,103		-		4,103
	Revaluation	90,000		-		-		90,000
	Disposals	-		(240)		(18,087)		(18,327)
	At 31 March 2025	790,000		54,468		42,444		886,912

	Depreciation
	At 1 April 2024	-		28,047		55,818		83,865
	Charge for the year	-		5,134		3,244		8,378
	On disposals	-		(240)		(17,476)		(17,716)
	At 31 March 2025	-		32,941		41,586		74,527

	Net book value
	At 31 March 2025	790,000		21,527		858		812,385
	At 31 March 2024	700,000		22,558		4,713		727,271
	The directors have revalued the Freehold Property at the Balance Sheet date - 31 March 2025 based on the independent professional valuation during the year.


5	Debtors					2025		2024
£							£

	Trade debtors					5,921		5,510
	Deferred tax asset					55,985		69,688
	Other debtors					20,453		9,748
						82,359		84,946


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					54,087		61,025
	Trade creditors					23,155		9,822
	Taxation and social security costs					47,074		20,444
	Other creditors					157,324		199,681
						281,640		290,972


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					277,645		334,229


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					311,732		355,678



9	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					35,560		-


10	Transactions with the directors

	During the year, the director's emoluments amounted to £18,000 [2024 - £Nil]. At the year end, the company owed the directors £103,784 [2024 - £153,784].

11	Other information

	The Cedars Care Home (Ashford) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	No 5 Palace View,
	2-6 Bridge Road,
	East Molesey,
	Surrey,
	KT8 9HA