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Registered number: 13148761
Nurture Care Group Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Richards Associates Limited
North Lodge Hawkesyard
Armitage Lane
Rugeley
Staffordshire
WS15 1PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 13148761
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,304 35,312
58,304 35,312
CURRENT ASSETS
Debtors 5 172,772 55,665
Cash at bank and in hand 486,885 333,220
659,657 388,885
Creditors: Amounts Falling Due Within One Year 6 (139,265 ) (80,270 )
NET CURRENT ASSETS (LIABILITIES) 520,392 308,615
TOTAL ASSETS LESS CURRENT LIABILITIES 578,696 343,927
Creditors: Amounts Falling Due After More Than One Year 7 (5,999 ) (4,102 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,887 ) (6,036 )
NET ASSETS 566,810 333,789
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 566,710 333,689
SHAREHOLDERS' FUNDS 566,810 333,789
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss R Hogben
Director
19 September 2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nurture Care Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13148761 . The registered office is Suite 32 & 33 Hilton Hall, Hilton Lane, Essington, Wolverhampton, WV11 2BQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the time of 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 continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line - 5 years
Motor Vehicles Reducing balance - 25%
Fixtures & Fittings Reducing balance - 25%
Computer Equipment Straight line - 33%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 18)
18 18
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4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 5,193 21,968 20,898 13,459 61,518
Additions - 27,237 10,260 4,813 42,310
As at 31 March 2025 5,193 49,205 31,158 18,272 103,828
Depreciation
As at 1 April 2024 3,068 7,342 8,494 7,302 26,206
Provided during the period 1,039 9,607 4,938 3,734 19,318
As at 31 March 2025 4,107 16,949 13,432 11,036 45,524
Net Book Value
As at 31 March 2025 1,086 32,256 17,726 7,236 58,304
As at 1 April 2024 2,125 14,626 12,404 6,157 35,312
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 76,793 49,201
Amounts owed by group undertakings 62,233 1,107
Other debtors 33,746 5,357
172,772 55,665
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,098 3,249
Trade creditors 14,841 6,025
Bank loans and overdrafts 442 -
Other creditors 4,516 1,624
Taxation and social security 111,368 69,372
139,265 80,270
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,999 4,102
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,098 3,249
Later than one year and not later than five years 5,999 4,102
14,097 7,351
14,097 7,351
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Miss Rebecca Hogben 5,357 33,477 8,907 - 29,927
The above loan is unsecured, interest free and repayable on demand.
The full amount of this loan will be repaid within nine months of the company year end.
11. Related Party Transactions
Nurture Care Group Holdings Ltd
A company under common control.
At the balance sheet date there is a loan receivable from this related party of £62,233 (2024 :£1,107).
This loan is interest free and repayble upon demand.
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12. Ultimate Controlling Party
Nurture Care Group Holdings Ltd owns 100% of the company share capital. This company is incorporated in England and the company's registered office is Suite 32 & 33 Hilton Hall, Hilton Lane, Essington, WV11 2BQ.
The ultimate controlling party of Nurture Care Group Holdings Ltd is Miss R Hogben.
13. Charges
There are charges registered over the assets of the company.
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