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Registered number: 06904210 EASTERN COUNTY CARE LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
EASTERN COUNTY CARE LIMITED REGISTERED NUMBER: 06904210 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 78,700 |  | 59,900
|  |  | 78,700 |  | 59,900
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 3,379,360 |  | 2,137,054 |
Cash at bank and in hand | 7 | 186,405 |  | 9,343 |
|  | 3,565,765 |  | 2,146,397 |
Creditors: amounts falling due within one year | 8 | (1,565,363) |  | (535,320) |
Net current assets |  |  | 2,000,402 |  | 1,611,077
Total assets less current liabilities |  |  | 2,079,102 |  | 1,670,977
Creditors: amounts falling due after more than one year | 9 |  | (27,866) |  | (71,986)
Net assets |  |  | 2,051,236 |  | 1,598,991
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 2,050,236 |  | 1,597,991
|  |  | 2,051,236 |  | 1,598,991
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 July 2026.
P J Smith
Director
The notes on pages 2 to 9 form part of these financial statements. Page 1
EASTERN COUNTY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Eastern County Care Limited is a private company, limited by shares, incorporated in United Kingdom and registered in in England and Wales, registration number 06904210. The address of the registered office is Haslers, Old Station Road, Loughton, Essex, United Kingdom, IG10 4PL. The principal activity of the company continued to be that of residential care activities. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The finanical statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound sterling. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Revenue is recognised based on the terms of the agreements with the customer over the period of providing the care service.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 2
EASTERN COUNTY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | Straight-line method
|  |  |  | Computer equipment | - | 33% | Straight-line method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
EASTERN COUNTY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets 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. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic 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 the deduction of all its liabilities. Page 4
EASTERN COUNTY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments (continued)
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In applying the Company's accounting policies, the director is required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The director's judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. 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 current and future periods. The director does not believe that there have been judgements (apart from those involving estimates) made in the process of applying the above accounting policies that have had a significant effect on amounts recognised in the financial statements. Page 5
EASTERN COUNTY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Employees
| The average monthly number of employees, including directors, during the year was 63 (2024 - 63).
5. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 170,701 | 8,463 | 179,164
| Additions | 46,457 | 2,177 | 48,634
| At 31 August 2025 | 217,158 | 10,640 | 227,798
| Depreciation |  |  |
| At 1 September 2024 | 112,352 | 6,913 | 119,265
| Charge for the year on owned assets | 28,594 | 1,239 | 29,833
| At 31 August 2025 | 140,946 | 8,152 | 149,098
| Net book value |  |  |
| At 31 August 2025 | 76,212 | 2,488 | 78,700
| At 31 August 2024 | 58,349 | 1,550 | 59,899
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 542,703 | 212,077
| Amounts owed by group undertakings | 2,536,922 | 1,757,552
| Other debtors | 227,702 | 153,262
| Prepayments and accrued income | 72,033 | 14,163
|  | 3,379,360 | 2,137,054
Page 6
EASTERN COUNTY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 186,405 | 9,343
| Less: bank overdrafts | (1,710) | -
|  | 184,695 | 9,343
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 1,710 | -
| Bank loans | 44,121 | 39,511
| Trade creditors | 89,507 | 44,275
| Amounts owed to group undertakings | 1,297,038 | 293,902
| Corporation tax | 51,291 | 48,806
| Other taxation and social security | 45,396 | 35,415
| Other creditors | 27,745 | 14,121
| Accruals and deferred income | 8,555 | 59,290
|  | 1,565,363 | 535,320
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 27,866 | 71,986
|  | 27,866 | 71,986
Page 7
EASTERN COUNTY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 44,121 | 39,511
|  | 44,121 | 39,511
| Amounts falling due 1-2 years |  |
| Bank loans | 27,866 | 44,121
|  | 27,866 | 44,121
| Amounts falling due 2-5 years |  |
| Bank loans | - | 27,866
|  | - | 27,866
|  | 71,987 | 111,498
11. | Pension commitments
The company operates a defined contribution pension scheme and contributions are charged to the profit and loss account as incurred. Contributions of £30,906 were made during the year 31 August 2025 (2024: £25,961). Contributions outstanding at the year end were £6,269 (2024: £6,329). 12.Other financial commitments The company has granted a debenture incorporating fixed and floating charges over its assets as security for borrowings it holds. Page 8
EASTERN COUNTY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
13. | Related party transactions
| Information about related party transactions and outstanding balances is outlined below. During the year, the entity incurred a rental expense of £200,000 (2024: £220,000) to other related parties. At the year end, the following amounts were due from/(to) the related parties:
|  | 2025 | 2024
|  | £ | £
| Entities with control, joint control or significant influence over the entity | 2,352,241 | 1,729,282
| Other related parties | (904,643) | (118,969)
|  | 1,447,598 | 1,610,313
14. | Controlling party
The ultimate parent company is Taylor Mormont Limited, a company registered in England and Wales. The ultimate controlling party is The Smith Family.
15. | Auditors' information
The auditors' report on the financial statements for the year ended 31 August 2025 was unqualified. The audit report was signed on 7 July 2026 by Matthew Wells ACA (Senior Statutory Auditor) on behalf of Haslers Assurance LLP.
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