Registered number
07387578
Abacus Quality Care Ltd
Filleted Accounts
5 April 2025
Abacus Quality Care Ltd
Registered number: 07387578
Balance Sheet
as at 5 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 6,505 20,495
Current assets
Debtors 4 289,329 219,549
Cash at bank and in hand 408,274 234,550
697,603 454,099
Creditors: amounts falling due within one year 5 (107,370) 34,750
Net current assets 590,233 488,849
Net assets 596,738 509,344
Capital and reserves
Called up share capital 100 100
Profit and loss account 596,638 509,244
Shareholder's funds 596,738 509,344
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dilvinder Sadhra
Director
Approved by the board on 27 June 2025
Abacus Quality Care Ltd
Notes to the Accounts
for the year ended 5 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services to residents.

Turnover from grants recieved is recognised in the year that the grant is agreed and paid.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Where material deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
Leased assets
All leases held are classified as operating leases.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 25 25
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 6 April 2024 259,537
Additions 9,758
At 5 April 2025 269,295
Depreciation
At 6 April 2024 239,042
Charge for the year 23,748
At 5 April 2025 262,790
Net book value
At 5 April 2025 6,505
At 5 April 2024 20,495
4 Debtors 2025 2024
£ £
Trade debtors 16,528 29,549
Other debtors 272,801 190,000
289,329 219,549
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 5,111 4,701
Taxation and social security costs 45,836 43,113
Other creditors 56,423 (82,564)
107,370 (34,750)
6 Related party transactions
On 26 September 2023 the Company provided a loan of £190,000 to Parklands Healthcare Limited, a company controlled by Mr S. Sadhra. The loan is repayable over 10 years at a monthly interest rate of 2% on the outstanding balance. The first payment has been paid in May 2024. At 5 April 2025 the outstanding capital balance is £174,194 and is included in debtors.
7 Controlling party
The ultimate controlling party is D. Sadhra
8 Other information
Abacus Quality Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Abacus Care Home
42-44 Rolleston Road
Burton on Trent
Staffordshire
DE13 0JZ
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