REGISTERED NUMBER: 12469264 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ALYSIA CARING (SILVER BIRCH) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D A Liveras

Mrs L A Liveras-Hilali

Mr J Inbakumar

Miss A I Liveras

REGISTERED OFFICE:

Southgate Office Village

Block F, First Floor

288 Chase Road

London

N14 6HF

REGISTERED NUMBER:

12469264 (England and Wales)

AUDITORS:

Freemans Partnership LLP

Chartered Certified Accountants

and Statutory Auditors

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

234,981

370,063

CURRENT ASSETS

Stocks

5

6,767

7,697

Debtors

6

507,288

313,986

Cash at bank and in hand

263,270

161,855

777,325

483,538

CREDITORS

Amounts falling due within one year

7

1,590,156

1,834,330

NET CURRENT LIABILITIES

(812,831

)

(1,350,792

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(577,850

)

(980,729

)

CREDITORS

Amounts falling due after more than one year

8

-

250,000

NET LIABILITIES

(577,850

)

(1,230,729

)

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

11

(578,850

)

(1,231,729

)

SHAREHOLDERS' FUNDS

(577,850

)

(1,230,729

)

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 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 26 September 2025 and were signed on its behalf by:

Mr D A Liveras - Director

1.	STATUTORY INFORMATION

Alysia Caring (Silver Birch) 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.

The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates, it also requires management to exercise judgement in applying the Company's accounting policies.

Going Concern

The Directors have prepared budgets for the next 12 months and after making appropriate judgments the Directors have reasonable expectations that the Company has adequate resources to operate for the foreseeable future.

Therefore the Directors continue to adopt the going concern basis in preparing these Financial Statements.

Significant judgements and estimates

Tangible fixed assets are recognised at cost less accumulated depreciation and any impairment. Depreciation on all assets takes place over the estimated useful life, down to the assessed residual value. The net book value of the company's fixed assets is tested as soon as changed conditions show a need for impairment has arisen.

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.

Fixtures and fittings

-

15% straight line

Computer equipment

-

33% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

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 60 (2023 - 60 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

911,786

10,465

922,251

Additions

-

2,516

2,516

At 31 December 2024

911,786

12,981

924,767

DEPRECIATION

At 1 January 2024

541,723

10,465

552,188

Charge for year

136,768

830

137,598

At 31 December 2024

678,491

11,295

689,786

NET BOOK VALUE

At 31 December 2024

233,295

1,686

234,981

At 31 December 2023

370,063

-

370,063

5.

STOCKS

31.12.24

31.12.23

£

£

Stocks

6,767

7,697

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

281,493

58,095

Other debtors

750

9,250

Amounts due by related parties

99,964

92,318

Prepayments and accrued income

125,081

154,323

507,288

313,986

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

65,482

63,349

Social security and other taxes

60,350

49,451

Pensions

-

5,838

Other creditors

37,365

35,834

Amounts due to related parties

1,197,499

1,498,888

Directors' current accounts

2,460

2,460

Accruals and deferred income

227,000

178,510

1,590,156

1,834,330

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Amounts due to related parties

-

250,000

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

697,416

670,592

Between one and five years

3,080,012

2,961,551

In more than five years

12,968,701

13,784,578

16,746,129

17,416,721

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

1,000

ordinary shares

1

1,000

1,000

11.

RESERVES

Retained

earnings

£

At 1 January 2024

(1,231,729

)

Profit for the year

652,879

At 31 December 2024

(578,850

)

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Raju Kalia (Senior Statutory Auditor)

for and on behalf of Freemans Partnership LLP

13.	RELATED PARTY DISCLOSURES