DIVERSITY HEALTH & SOCIAL CARE LIMITED

Registered number

08238468

FINANCIAL STATEMENTS

31 December 2024

PAGES FOR FILING WITH REGISTRAR

DIVERSITY HEALTH & SOCIAL CARE LIMITED
Registered number:		08238468
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	5		722,282			750,065

Current assets
Debtors	6	1,149,940			777,824
Cash at bank and in hand		1,712,901			1,767,639
		2,862,841			2,545,463

Creditors: amounts falling due within one year	7	(1,993,923)			(1,890,288)

Net current assets			868,918			655,175

Total assets less current liabilities			1,591,200			1,405,240

Creditors: amounts falling due after more than one year	8		(26,676)			(37,479)



Net assets			1,564,524			1,367,761

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,563,524			1,366,761

Shareholders' funds			1,564,524			1,367,761

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.




Mr Paschal Musa Ndelule
Director
Approved by the board on 29 September 2025

DIVERSITY HEALTH & SOCIAL CARE LIMITED
Notes to the Accounts
for the year ended 31 December 2024


1	General information
	The company is a private company limited by shares, registered in UK. The address of the registered office is Diversity Health & Social Care Limited, 24 Thetford Road, DAGENHAM, RM9 6AP.
	Statement of compliance
	These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
	Accounting policies

	Basis of preparation
	The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.The financial statements are prepared in sterling, which is the functional currency of the entity.
	Turnover
	Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
	Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

	Tangible assets
	Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation ncrease accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in pital and eserves in respect of that asset, the excess shall be recognised in profit orloss
	Depreciation
	Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,over the useful economic life of that asset as follows:

	Freehold properties			Nil
	Motor vehicles			over 5 years
	Computers and office equipments			over 3 years
	Furniture fixtures, fittings and equipments			over 5 years

	If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved taxlosses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of eferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by he reporting date that are expected to apply to the reversal of the timing difference.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Operating lease
	Lease payments are recognised as an expense over the lease term on a straight-line basis.The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Impairment
	A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
	When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are argelyndependent of the cash inflows from other assets or groups of assets.
	Financial instruments
	A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
	constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
	Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss.All other such investments are subsequently measured at cost less impairment.
	for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
	Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment,an impairment loss is recognised in profit or loss immediately.
	Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment,an impairment loss is recognised in profit or loss immediately.
	For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
	Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
	Defined contribution plans
	Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
	When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis.The unwinding of the is count is recognised in finance costs in profit or loss in the period in which it arises.
	Going concern
	At the time approving the financial statements,the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors of the company have confirmed they will provide financial support to the company to enable it to meet its financial obligations as they fall due. The going concern basis of accounting in preparing the financial statements of the company is therefore considered appropriate by the directors.

	Going concern consideration
	The Company tested the financial impact on the following areas of financial statements that can be affected:
	Breach of trade contracts,
	Revenue,
	Administrative expenses,
	Current and non-current assets fair value measurements,
	Trade and other receivables and payables.

2	Operating profit					2024		2023
£							£
	This is stated after charging:
	Depreciation and amortisation of owned fixed assets					45,890		44,278
	Directors' remuneration					103,566		103,924
	Auditors' remuneration for audit services					3,500		-


3	Audit information

	As the profit & loss account has been omitted from the filling copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

	The audit report is unqualified.

	Senior statutory auditor:	Anwar Faruque Chowdhury
	Firm:	ACN Accountants
	Date of audit report:	29 September 2025


4	Employees					2024		2023
Number							Number

	Average number of persons employed by the company					295		293

	Employees' costs					2024		2023
£							£
	Wages and salaries					6,079,346		5,704,842
	Social security costs					508,296		445,270
	Other pension costs					86,775		79,692
						6,674,417		6,229,804


5	Tangible fixed assets
		Freehold properties		Furniture fixtures, fittings and equipments		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2024	634,000		107,295		95,915		837,210
	Additions	-		18,107		-		18,107
	Disposals	-		(5,858)		-		(5,858)
	At 31 December 2024	634,000		119,544		95,915		849,459

	Depreciation
	At 1 January 2024	-		57,248		29,897		87,145
	Charge for the year	-		26,707		19,183		45,890
	On disposals	-		(5,858)		-		(5,858)
	At 31 December 2024	-		78,097		49,080		127,177

	Net book value
	At 31 December 2024	634,000		41,447		46,835		722,282
	At 31 December 2023	634,000		50,047		66,018		750,065


6	Debtors					2024		2023
£							£

	Trade debtors					310,173		309,957
	Prepayments					406,874		231,812
	Other debtors					432,893		236,055
						1,149,940		777,824


7	Creditors: amounts falling due within one year					2024		2023
£							£

	Trade creditors					10,091		17,056
	Taxation and social security costs					253,854		224,638
	Accruals and deferred income					1,493,328		1,425,654
	Other creditors					236,650		222,940
						1,993,923		1,890,288


8	Creditors: amounts falling due after one year					2024		2023
£							£

	Bank loans					26,676		37,479


9	Called up share capital					2024		2023
	Ordinary share capital					£	£
	Issued and fully paid
	1.000 Ordinary shares of £1.00 each					1,000		1,000


10	Events after the reporting date

	There have not been any significant events since the balance sheet date. There were no essential either adjusting events or non-adjusting events in the period of time elapsing between the balance sheet date and the date on which these financial statements are prepared.The directors have also confirmed that the business will continue to be a going concern for the foreseeable future and they will support the company.


11	Capital and other commitments

	The company had no capital or other financial commitments other than those stated in the financial statements as at 31st December 2024.


9	Related party transactions
	During the year an amount of £103,566 ( 2023 : £103,924) remuneration was paid to the directors who are also the company’s key management personnel and the company has paid and declared final dividend of £200,000 ( 2023: £200,000) to the shareholders.


12	Foreign exchange and foreign currencies

	1. Functional and presentation currency
	Items included in the Company's financial statements are measured using the currency of the primary economic environment in which the entity operates ('the functional currency'). The financial statements are presented in Great Britain Pounds ('GBP £'), which is the Company's functional and presentation currency.
	2. Transactions and balances
	Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the profit and loss account.







13	Controlling party

	Diversity Health & Social Care Limited is controlled by three individuals, Mr Paschal Musa Ndelule, Mrs Chuma Mwanakatwe Ndelule and Moses Madata Ndelule each holding 50% ,40% and 10% of the shares respectively .


14	Legal form of entity and country of incorporation

	Diversity Health & Social Care Limited is a private company limited by shares and incorporated in England & Wales.