Person Centred Services Limited Accounts






Person Centred Services Limited

	Company No. 07248300
	Information for Filing with The Registrar
		31 March 2025




The Directors present their report and the accounts for the period ended 31 March 2025.

Principal activities
The principal activity of the company is to provide Care at Home and Companionship. The company is committed to providing high quality person-centred support within the communities that it serves.




Directors

The Directors who served at any time during the period were as follows:




L.A. Roberts			(Resigned 7 April 2025)






































































The following directors were appointed after the year end:

D. Machacek			(Appointed 7 April 2025)
C O'Donovan			(Appointed 7 April 2025)
G Parker			(Appointed 7 April 2025)
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

G. Parker
Director
26 September 2025



As at		As at 31 March	As at 31 May
	Notes	2025	2024
		£	£






Current assets

Debtors	5	43,632	70,126

Cash at bank and in hand		50,059	17,955
		93,691	88,081

Creditors: Amounts falling due within one year	6	(16,329)	(14,285)

Net current assets		77,362	73,796

Total assets less current liabilities		77,362	73,796










Net assets		77,362	73,796


Capital and reserves
Called up share capital	8	1	1



Profit and loss account		77,361	73,795

Total equity		77,362	73,796





These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 March 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 26 September 2025 and signed on its behalf by:
G. Parker
Director
26 September 2025

for the period ended 31 March 2025

General information

Person Centred Services Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07248300

Its registered office from 9 April 2025 is:

c/o Astar Homecare Services Limited,

10 Pepper Street

Whitchurch

Shropshire

SY13 1BG

Its previous registered office up until 8 April 2025 was:

Office 9, Upper Hulme Mill

Upper Hulme

Leek

SY13 1BG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Change in length of the reporting period

The company has changed its financial year from 31 May to 31 March and this is the first financial reporting period adopting the new year-end date. The financial statements are therefore for the 10 month period ended 31 March 2025. The change in accounting period means that the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

4	Employees
	The average monthly number of employees (including directors) during the period was:
		2025	2024
		Number	Number
	Total	9	10

5	Debtors
		2025	2024
		£	£
	Trade debtors	22,084	28,115

	Corporation tax recoverable	-	5,580


	Loans to directors	15,301	36,431

	Prepayments and accrued income	6,247	-
		43,632	70,126

6	Creditors: amounts falling due within one year
		2025	2024
		£	£

	Bank loans and overdrafts	408	-




	Taxes and social security	6,659	10,668

	Other creditors	1,223	1,117
	Accruals and deferred income	8,039	2,500
		16,329	14,285

7	Director's advances, credits and guarantees
	Mrs L A Roberts	2025	2024
		£	£
	Balance outstanding at start of year	36,431	49,075
	Amounts advanced	2,872	27,356
	Amount repaid	(24,002)	(40,000)
	Balance outstanding at end of year	15,301	36,431

	The loan is repayable on demand and attracts interest at 2.5%. The Director's loan was repaid in full on 7 April 2025.

8	Share capital
	Ordinary share capital issued and fully unpaid	2025	2024	2025	2024
		Number	Number	£	£
	Ordinary shares of £1 each	1	1	1	1

Post Balance sheet event

On 7 April 2025, the entire share capital of the company was acquired by Lipa Care Limited, resulting in a change of ownership. This transaction took place after the financial year end of 31 March 2025, and does not reflect conditions that existed at the balance sheet date.

No adjustments have been made to the financial statements in respect of this transaction. However, the directors consider the change in ownership to be a material post balance sheet event and have disclosed it to assist users in understanding the company's ownership and future strategic direction.