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REGISTERED NUMBER: 03821125 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Nucare Healthcare Limited

Nucare Healthcare Limited (Registered number: 03821125)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Nucare Healthcare Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs Rajinder Kaur Dhinsa
Mr Kameljit Singh Dhinsa





SECRETARY: Mr Kameljit Dhinsa





REGISTERED OFFICE: Office 1
21 Hatherton Street
Walsall
WS4 2LA





REGISTERED NUMBER: 03821125 (England and Wales)





ACCOUNTANTS: Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA

Nucare Healthcare Limited (Registered number: 03821125)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,991 8,017
6,991 8,017

CURRENT ASSETS
Stocks 19,660 20,128
Debtors 6 54,877 111,754
Cash in hand 6,260 1,341
80,797 133,223
CREDITORS
Amounts falling due within one year 7 (106,476 ) (122,826 )
NET CURRENT (LIABILITIES)/ASSETS (25,679 ) 10,397
TOTAL ASSETS LESS CURRENT
LIABILITIES

(18,688

)

18,414

PROVISIONS FOR LIABILITIES (1,197 ) (964 )
NET (LIABILITIES)/ASSETS (19,885 ) 17,450

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings (19,888 ) 17,447
SHAREHOLDERS' FUNDS (19,885 ) 17,450

Nucare Healthcare Limited (Registered number: 03821125)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2024 and were signed on its behalf by:





Mr Kameljit Singh Dhinsa - Director


Nucare Healthcare Limited (Registered number: 03821125)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

Nucare Healthcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Nucare Healthcare Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. 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 PropertyOver 10 Years
Fixtures & Fittings15% reducing balance



Nucare Healthcare Limited (Registered number: 03821125)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


2. ACCOUNTING POLICIES - continued
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the
financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax
liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilized. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or
substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are
recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Going concern
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 5 ) .

Nucare Healthcare Limited (Registered number: 03821125)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 30,666
AMORTISATION
At 1 May 2023
and 30 April 2024 30,666
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 75,222 47,964 123,186
Additions - 500 500
At 30 April 2024 75,222 48,464 123,686
DEPRECIATION
At 1 May 2023 72,280 42,889 115,169
Charge for year 739 787 1,526
At 30 April 2024 73,019 43,676 116,695
NET BOOK VALUE
At 30 April 2024 2,203 4,788 6,991
At 30 April 2023 2,942 5,075 8,017

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 33,045 38,004
Amounts owed by group undertakings 10,840 60,685
Other debtors 10,992 13,065
54,877 111,754

Nucare Healthcare Limited (Registered number: 03821125)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 18,415 1,548
Trade creditors 77,105 111,325
Taxation and social security 7,428 5,102
Other creditors 3,528 4,851
106,476 122,826

8. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Included in the Group Undertakings is the balance of £10,839.96 (2023 - £60,685.23 [Dr balance]) due to Rotahurst Management Services Limited as on 30 April 2024.

Mr. Kameljit Singh Dhinsa and Mrs. Rajinder Kaur Dhinsa are the directors and shareholders of the Rotahurst Management Services Limited as at 30 April 2024.

The amounts is interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking is Rotahurst (Management Services) Limited who controls over 75% of the shares of Nucare Healthcare Limited.

Mr. Kameljit Singh Dhinsa and Mrs. Rajinder Kaur Dhinsa are directors and shareholders of Rotahurst (Management Services) Limited as at 30 April 2024.