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REGISTERED NUMBER: 04740011 (England and Wales)















Cephas Care Limited

Unaudited Financial Statements

For The Year Ended 30 April 2025






Cephas Care Limited (Registered number: 04740011)

Contents of the Financial Statements
For The Year Ended 30 April 2025










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


Cephas Care Limited

Company Information
For The Year Ended 30 April 2025







DIRECTORS: Mrs C S M Burn
G Dooley
Mrs J Hewson
C Hewson
Ms L J Leeks





SECRETARY:





REGISTERED OFFICE: 59 Crabbe Street
Ipswich
Suffolk
IP4 5HT





REGISTERED NUMBER: 04740011 (England and Wales)





ACCOUNTANTS: John Phillips & Co Limited
Accountants
Unit 81 Centaur Court
Claydon Business Park
Gt. Blakenham
Ipswich
Suffolk
IP6 0NL

Cephas Care Limited (Registered number: 04740011)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 146,254 391,040
Investments 5 20 20
146,274 391,060

CURRENT ASSETS
Debtors 6 4,470,735 4,567,211
Cash at bank and in hand 114,296 188
4,585,031 4,567,399
CREDITORS
Amounts falling due within one year 7 1,604,573 1,988,637
NET CURRENT ASSETS 2,980,458 2,578,762
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,126,732

2,969,822

CREDITORS
Amounts falling due after more than one
year

8

(3,969

)

(58,957

)

PROVISIONS FOR LIABILITIES (16,287 ) (16,287 )
NET ASSETS 3,106,476 2,894,578

Cephas Care Limited (Registered number: 04740011)

Balance Sheet - continued
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 5,352 5,352
Retained earnings 10 3,101,124 2,889,226
SHAREHOLDERS' FUNDS 3,106,476 2,894,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2025 and were signed on its behalf by:





G Dooley - Director


Cephas Care Limited (Registered number: 04740011)

Notes to the Financial Statements
For The Year Ended 30 April 2025


1. STATUTORY INFORMATION

Cephas Care 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.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Cephas Care Limited (Registered number: 04740011)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2025


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 168 (2024 - 177 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long and
leasehold fittings Totals
£    £    £   
COST
At 1 May 2024 307,779 358,630 666,409
Additions - 5,941 5,941
Disposals (203,563 ) (132,671 ) (336,234 )
At 30 April 2025 104,216 231,900 336,116
DEPRECIATION
At 1 May 2024 111,261 164,108 275,369
Charge for year 20,150 57,168 77,318
Eliminated on disposal (79,430 ) (83,395 ) (162,825 )
At 30 April 2025 51,981 137,881 189,862
NET BOOK VALUE
At 30 April 2025 52,235 94,019 146,254
At 30 April 2024 196,518 194,522 391,040

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2024
and 30 April 2025 20
NET BOOK VALUE
At 30 April 2025 20
At 30 April 2024 20

Cephas Care Limited (Registered number: 04740011)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2025


6. DEBTORS
30.4.25 30.4.24
£    £   
Amounts falling due within one year:
Trade debtors 410,255 406,295
Parent undertaking due 3,785,399 3,866,107
Shares in group undertakings 40 40
Other debtors 206,558 207,458
Prepayments 30,358 34,917
4,432,610 4,514,817

Amounts falling due after more than one year:
Prepayments and accrued income 38,125 52,394

Aggregate amounts 4,470,735 4,567,211

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Bank loans and overdrafts - 373,590
Trade creditors 224,921 355,746
Social security and other taxes 263,907 325,564
Other creditors 30,653 20,886
Wages control - 3,045
Pension control - 42,963
Amount due to subsidery Woff 24,632 24,632
Factoring account 289,294 (34,573 )
Apprenticeship Levy (3,287 ) 15,174
Directors' loan accounts 728,486 817,991
Accruals and deferred income 22,834 15,112
Accrued expenses 23,133 28,507
1,604,573 1,988,637

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.25 30.4.24
£    £   
Bank loans - 1-2 years 3,969 58,957

Cephas Care Limited (Registered number: 04740011)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2025


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.25 30.4.24
value: £    £   
100 Ordinary 1 100 100
2 Ordinary 1 2 2
5,250 Ordinary 1 2,500 2,500
2,602 2,602

10. RESERVES
Retained
earnings
£   

At 1 May 2024 2,889,226
Profit for the year 360,932
Dividends (149,034 )
At 30 April 2025 3,101,124