REGISTERED NUMBER: 11667392 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

PURE CARE HOMES LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Khan

Mrs S Karim

REGISTERED OFFICE:

Suite 3

212 Washway Road

Sale

M33 6RN

REGISTERED NUMBER:

11667392 (England and Wales)

ACCOUNTANTS:

Ryans

Chartered Accountants

67 Chorley Old Road

Bolton

BL1 3AJ

FIXED ASSETS

Intangible assets

4

40,000

60,000

Tangible assets

5

124,966

138,651

164,966

198,651

CURRENT ASSETS

Debtors

154,192

298,456

Cash at bank and in hand

175,527

205,142

329,719

503,598

CREDITORS

Amounts falling due within one year

414,474

492,732

NET CURRENT (LIABILITIES)/ASSETS

(84,755

)

10,866

TOTAL ASSETS LESS CURRENT LIABILITIES

80,211

209,517

CREDITORS

Amounts falling due after more than one year

6

(68,421

)

(91,474

)

PROVISIONS FOR LIABILITIES

(117

)

(6,608

)

NET ASSETS

11,673

111,435

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

11,573

111,335

SHAREHOLDERS' FUNDS

11,673

111,435

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th September 2025 and were signed on its behalf by:

S Khan - Director

1.	STATUTORY INFORMATION

Pure Care Homes Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of four years.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 55 (2023 - 58 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st January 2024

and 31st December 2024

80,000

AMORTISATION

At 1st January 2024

20,000

Amortisation for year

20,000

At 31st December 2024

40,000

NET BOOK VALUE

At 31st December 2024

40,000

At 31st December 2023

60,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st January 2024

223,078

Additions

26,512

At 31st December 2024

249,590

DEPRECIATION

At 1st January 2024

84,427

Charge for year

40,197

At 31st December 2024

124,624

NET BOOK VALUE

At 31st December 2024

124,966

At 31st December 2023

138,651

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1st January 2024

and 31st December 2024

119,162

DEPRECIATION

At 1st January 2024

26,285

Charge for year

26,589

At 31st December 2024

52,874

NET BOOK VALUE

At 31st December 2024

66,288

At 31st December 2023

92,877

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2024

2023

£

£

Repayable by instalments

Bank loan

-

6,985

7.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

32,645

40,344

Between one and five years

-

24,459

32,645

64,803

Non-cancellable

operating leases

2024

2023

£

£

Within one year

231,872

216,024

Between one and five years

711,995

707,146

In more than five years

1,039,210

1,048,282

1,983,077

1,971,452

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

32,645

64,803

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2024 and 31st December 2023:

2024

2023

£

£

S Khan

Balance outstanding at start of year

349

75,133

Amounts advanced

-

349

Amounts repaid

(349

)

(75,133

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

349

Mrs S Karim

Balance outstanding at start of year

301

-

Amounts advanced

-

301

Amounts repaid

(301

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

301

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors who, between them, have a beneficial interest in the whole of the issued share capital.