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Registered number: 10659455
Khan Care Ltd
Financial Statements
For The Year Ended 30 March 2023
Cound & Co LLP
Chartered Accountants
1 Princes Court Royal Way
Loughborough
LE11 5XR
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10659455
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 517,110 551,584
Tangible Assets 5 55,880 55,609
572,990 607,193
CURRENT ASSETS
Stocks 6 35,860 34,151
Debtors 7 146,283 125,774
Cash at bank and in hand 55,402 119,103
237,545 279,028
Creditors: Amounts Falling Due Within One Year 8 (245,174 ) (316,747 )
NET CURRENT ASSETS (LIABILITIES) (7,629 ) (37,719 )
TOTAL ASSETS LESS CURRENT LIABILITIES 565,361 569,474
Creditors: Amounts Falling Due After More Than One Year 9 (363,804 ) (402,645 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,323 ) (12,414 )
NET ASSETS 191,234 154,415
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 191,134 154,315
SHAREHOLDERS' FUNDS 191,234 154,415
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Page 2
For the year ending 30 March 2023 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.
On behalf of the board
Mr N B Khan
Director
23rd November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Khan Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10659455 . The registered office is 1 Princes Court Royal Way, Loughborough, LE11 5XR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated 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:
Leasehold 25% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees
Average number of employees, including directors, during the year was 9 (2022: 13)
9 13
4. Intangible Assets
Goodwill
£
Cost
As at 31 March 2022 689,489
As at 30 March 2023 689,489
Amortisation
As at 31 March 2022 137,905
Provided during the period 34,474
As at 30 March 2023 172,379
Net Book Value
As at 30 March 2023 517,110
As at 31 March 2022 551,584
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 31 March 2022 2,750 5,301 2,499 83,205 93,755
Additions - - 13,495 2,692 16,187
Disposals - - (2,499 ) - (2,499 )
As at 30 March 2023 2,750 5,301 13,495 85,897 107,443
...CONTINUED
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Depreciation
As at 31 March 2022 688 2,319 1,709 33,430 38,146
Provided during the period 516 745 3,374 10,491 15,126
Disposals - - (1,709 ) - (1,709 )
As at 30 March 2023 1,204 3,064 3,374 43,921 51,563
Net Book Value
As at 30 March 2023 1,546 2,237 10,121 41,976 55,880
As at 31 March 2022 2,062 2,982 790 49,775 55,609
6. Stocks
2023 2022
£ £
Materials 35,860 34,151
35,860 34,151
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 100,129 91,206
Prepayments and accrued income 3,928 1,115
VAT 42,126 32,949
Other taxes and social security 100 504
146,283 125,774
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 117,001 142,917
Bank loans and overdrafts 43,691 46,538
Corporation tax 22,067 28,502
Other creditors 384 25,204
Accruals and deferred income 2,018 5,147
Directors' loan accounts 60,013 68,439
245,174 316,747
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 363,804 402,645
363,804 402,645
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 185,200 211,219
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. This is secured by a fixed and floating charge over the assets of the company.
2023 2022
£ £
Bank loans and overdrafts 368,691 400,757
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Dividends of £30,000 were paid to a director during the year. (2022:£20,000l). 
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