Company registration number 05380096 (England and Wales)
KEY 2 CARE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
KEY 2 CARE LIMITED
COMPANY INFORMATION
Directors
Mrs D K Bahth
Mr S S Bahth
Ms M Davis
(Appointed 1 April 2024)
Ms A Javed
(Appointed 1 April 2024)
Ms H Mohamed
(Appointed 1 April 2024)
Dr A Raju
(Appointed 1 November 2024)
Company number
05380096
Registered office
Unit 1 Derwent Park
214-216 London Road
Derby
DE1 2SX
Auditor
Hancock & Hastings Limited
Office 2, Ashton Square Business Centre
22 Ashton Square
Befordshire
LU6 3SN
Accountants
PKF Smith Cooper Limited
Prospect House
1 Prospect Place
Pride Park
Derby
DE24 8HG
KEY 2 CARE LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 6
Profit and loss account
7
Balance sheet
8
Statement of changes in equity
9
Notes to the financial statements
10 - 17
KEY 2 CARE LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 APRIL 2025
- 1 -

The directors present their annual report and financial statements for the period ended 30 April 2025.

Principal activities

The principal activity of the company is the provision of Adult Social Care Services.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

Mrs D K Bahth
Mr S S Bahth
Ms M Davis
(Appointed 1 April 2024)
Ms A Javed
(Appointed 1 April 2024)
Ms H Mohamed
(Appointed 1 April 2024)
Dr A Raju
(Appointed 1 November 2024)
Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Employee involvement

The company's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.

Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the company's performance.

Future developments

There are no significant future developments anticipated in the company.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
Mrs D K Bahth
Mr S S Bahth
Director
Director
19 June 2025
KEY 2 CARE LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

KEY 2 CARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF KEY 2 CARE LIMITED
- 3 -
Opinion

We have audited the financial statements of Key 2 Care Limited for the year ended 30 April 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of changes in equity, Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements꞉

- give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its profit/(loss) for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to G oing C oncern

In auditing the financial statements, we have concluded that the director's 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 entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit꞉

- the information given in the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- t he directors’ report has been prepared in accordance with applicable legal requirements.

KEY 2 CARE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KEY 2 CARE LIMITED
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion꞉

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records or returns;

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit, or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors’ responsibilities statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

KEY 2 CARE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KEY 2 CARE LIMITED
- 5 -
Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non‑compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which out procedures are capable of detecting irregularities, including fraud is detailed below꞉

We obtained a general understanding of the legal and regulatory framework applicable to the entity through enquiry and discussion with management concerning their understanding of relevant laws and regulations, and the entity’s policies and procedures regarding compliance, and through our understanding of the company’s industry and regulations. These included but were not limited to compliance with Companies Act 2006 and FRS 102.

We designed audit procedures to respond to the risk, recognizing that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment.

We focused on laws and regulations that could give rise to a material misstatement in the financial statements. Our tests included, but were not limited to꞉

- Inquiring of management and, where appropriate, those charged with governance, as to whether the company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;

- Inspecting correspondence, if any, with relevant licensing or regulatory authorities;

- Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non‑ compliance throughout our audit;

- Review of minutes of board meetings throughout the period; and

- Considering the risk of acts by the company which were contrary to applicable laws and regulations, including fraud.

In addition, we evaluated the directors’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to꞉ posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular in relation to revenue recognition (which we pinpointed to the completeness assertion), and significant one‑off or unusual transactions.

Our audit procedures in relation to fraud included but were not limited to꞉

- Making enquiries of the directors and management on whether they had knowledge of any actual, suspected or alleged fraud;

- Gaining an understanding of the internal controls established to mitigate risks related to fraud;

- Discussing amongst the engagement team the risks of fraud; and

- Addressing the risks of fraud through management override of controls by performing journal entry testing

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non‑detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

KEY 2 CARE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KEY 2 CARE LIMITED
- 6 -

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Amy Claire Hancock (Senior Statutory Auditor)
19 June 2025
for and on behalf of Hancock & Hastings Limited
KEY 2 CARE LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE PERIOD ENDED 30 APRIL 2025
- 7 -
Period
Year
ended
ended
30 April
31 March
2025
2024
Notes
£
£
Turnover
13,752,417
11,577,237
Cost of sales
(10,719,916)
(9,348,757)
Gross profit
3,032,501
2,228,480
Administrative expenses
(2,623,120)
(2,749,595)
Other operating income
5,612
85,403
Operating profit/(loss)
414,993
(435,712)
Interest receivable and similar income
2,783
1,975
Interest payable and similar expenses
(311,404)
(199,802)
Profit/(loss) before taxation
106,372
(633,539)
Tax on profit/(loss)
6
(5,141)
330,616
Profit/(loss) for the financial period
101,231
(302,923)

The profit and loss account has been prepared on the basis that all operations are continuing operations.

KEY 2 CARE LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 8 -
30 April 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
7
34,495
39,917
Investments
8
1
1
34,496
39,918
Current assets
Stocks
10
-
27,560
Debtors - deferred tax
15
325,475
330,616
Debtors - other
11
1,366,613
1,224,426
Cash at bank and in hand
66,664
40,264
1,758,752
1,622,866
Creditors: amounts falling due within one year
12
(1,540,033)
(1,402,748)
Net current assets
218,719
220,118
Total assets less current liabilities
253,215
260,036
Creditors: amounts falling due after more than one year
13
(599,555)
(707,607)
Net liabilities
(346,340)
(447,571)
Capital and reserves
Called up share capital
17
100
100
Profit and loss reserves
(346,440)
(447,671)
Total equity
(346,340)
(447,571)

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 19 June 2025 and are signed on its behalf by:
Mrs D K Bahth
Mr S S Bahth
Director
Director
Company registration number 05380096 (England and Wales)
KEY 2 CARE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 9 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 April 2023
100
(144,748)
(144,648)
Year ended 31 March 2024:
Loss
-
(302,923)
(302,923)
Balance at 31 March 2024
100
(447,671)
(447,571)
Period ended 30 April 2025:
Profit
-
101,231
101,231
Balance at 30 April 2025
100
(346,440)
(346,340)
KEY 2 CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 10 -
1
Accounting policies
Company information

Key 2 Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1 Derwent Park, 214-216 London Road, Derby, DE1 2SX. The company registration number is 05380096.

1.1
Reporting period

Key 2 Care Limited has elected to extend its financial reporting period from the standard 12 months to a period of 1 3 months, covering from 1 st April 2024 to 3 0th April 2025. This extension has been made to align the financial year with strategic business developments and to provide a more accurate reflection of the Company’s current operational cycle. As a result of this change, financial figures for the current period may not be directly comparable to those of prior periods. Users of these financial statements should consider this when assessing performance trends. This adjustment complies with regulatory requirements under the Companies Act and applicable accounting standards.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The Company has taken advantage of the exemption to not disclose a statement of cashflow as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Ireland" as this information is included in the consolidated financial statements of Key 2 Care Holdings Limited as at 30th April 2025 and these financial statements may be obtained from Companies House.

The financial statements have been prepared under the historical cost convention.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.

1.3
Going concern

The company reported a £101,231 profit and has net liabilities of £346,340. The directors are required to prepare these financial statements on a going concern basis unless it is inappropriate to presume the company will continue in business. In satisfaction of this responsibility, the directors have considered the company's ability to meet its liabilities as they fall due for a period of at least twelve months from the signing date of the financial statements.

The directors did not identify any uncertainty that cast significant doubt about the ability of the company to continue as a going concern. The group has confirmed that they will support this company for a period of at least a year from signing these financial statements.

On that basis, the directors are satisfied that the company is able to continue in operation and meet its debts as they fall due for at least a year from the date of signing these financial statements and therefore the financial statements have been prepared on a going concern basis.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. All consideration received relates to Healthcare services undertaken in the UK.

KEY 2 CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 11 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

1.10
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

KEY 2 CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 12 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting prof it.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be receive d.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
16,400
13,000
4
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
506
541
KEY 2 CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 13 -
5
Directors' remuneration
2025
2024
£
£
Remuneration paid to directors
386,661
87,443
6
Taxation
2025
2024
£
£
Deferred tax
Origination and reversal of timing differences
5,141
(330,616)

The actual charge/(credit) for the period can be reconciled to the expected charge/(credit) for the period based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit/(loss) before taxation
106,372
(633,539)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
26,593
(158,385)
Tax effect of expenses that are not deductible in determining taxable profit
9,502
14,813
Effect of change in corporation tax rate
-
0
(52,897)
Deferred tax unprovided
-
0
(167,507)
Permanent SBA balance on disposal
-
0
(12,500)
Capital loss unprovided
-
0
45,860
Previous year deferred tax movement
(30,954)
-
0
Taxation charge/(credit) for the period
5,141
(330,616)
7
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2024
106,217
26,194
132,411
Additions
-
0
4,486
4,486
At 30 April 2025
106,217
30,680
136,897
Depreciation and impairment
At 1 April 2024
71,221
21,273
92,494
Depreciation charged in the period
5,688
4,220
9,908
At 30 April 2025
76,909
25,493
102,402
KEY 2 CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
7
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
(Continued)
- 14 -
Carrying amount
At 30 April 2025
29,308
5,187
34,495
At 31 March 2024
34,996
4,921
39,917
8
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
9
Subsidiaries

Details of the company's subsidiaries at 30 April 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
K2C Associates Limited
UK
Ordinary
100.00
10
Stocks
2025
2024
£
£
Stocks
-
27,560
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
572,836
1,009,712
Corporation tax recoverable
-
0
57,307
Other debtors
793,777
157,407
1,366,613
1,224,426
Deferred tax asset
325,475
330,616
1,692,088
1,555,042
KEY 2 CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 15 -
12
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
113,144
46,227
Trade creditors
185,019
160,384
Corporation tax
-
0
50,964
Other taxation and social security
221,308
540,446
Other creditors
1,020,562
604,727
1,540,033
1,402,748
13
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
599,555
707,607
14
Loans and overdrafts
2025
2024
£
£
Bank loans
712,699
753,834
Payable within one year
113,144
46,227
Payable after one year
599,555
707,607

The TFG Capital Loan is secured against personal property and guarantees from the directors.

15
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2025
2024
Balances:
£
£
Tax losses
325,475
330,616
KEY 2 CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
15
Deferred taxation
(Continued)
- 16 -
2025
Movements in the period:
£
Asset at 1 April 2024
(330,616)
Charge to profit or loss
5,141
Asset at 30 April 2025
(325,475)

The deferred tax asset set out above is expected to reverse within 12 months and relates to the utilisation of tax losses against future expected profits of the same period.

16
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
203,834
235,669

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

17
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
51
51
51
51
Ordinary B shares of £1 each
49
49
49
49
100
100
100
100
18
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
234,113
264,625
KEY 2 CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 17 -
19
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Amounts receivable from related parties
5,730
-
Key management personnel
-
151,005
20
Parent company

Key 2 Care Limited is a wholly owned subsidiary of Key 2 Care Holdings Limited. The ultimate controlling party is Darshan Kaur Bahth.

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