MIDDLETON HALL LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

S&W Audit

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“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.”

Significant events

• “The retirement village continues to operate at the premium end of the market, attracting primarily self funding clients into six different services - three independent living and three care services.”
• “We continue to invest in facilities for our residents with focus this year being communal facilities in one of the care services and the refurbishment of rental care apartments which reduced capacity. This is in line with our long term strategic vision and ensures that we continue to improve and enhance all aspects of our product offering, providing a unique and special place for older people to live well.”
• “Occupancy within the care services was below 2023/24.”
• “Operating profit was lower than the previous year, due to the increase in administrative expenses resulting from refurbishment costs as well as energy prices.”
• “Repayment of short and long term creditors continued.”
• “The new Government's approach to the care and housing sector could impact the sector as a whole. Our strategic plan has considered what impact those changes could bring and we are able to adapt appropriately as policy progresses.”
• “The impact of the changes to employer National Insurance Contributions in the October 2024 budget announcement will have a profound effect on all businesses in the social care sector. This change in April 2025 alone will increase our wages costs significantly.”
• “The company borrows money to fund new developments. These borrowings, which are long term in nature, are at floating rates and therefore the company is exposed to changes in interest rates.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +6.9%

  £5,751,279 → £6,147,103

• Cash

  -32.4%

  £581,475 → £393,133

• Net assets

  -0.2%

  £5,287,839 → £5,277,467

• Employees

  -1.6%

  185 → 182

• Operating profit

  -49.8%

  £842,669 → £423,366

• Profit before tax

  -54.8%

  £703,109 → £317,519

• Wages

  +7.1%

  £3,361,962 → £3,600,071

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers