REGISTERED NUMBER: 14239054 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Their Perfect Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W T De Zoysa

A K C Thirulinganathan

REGISTERED OFFICE:

39 Ludgate Hill

London

EC4M 7JN

REGISTERED NUMBER:

14239054 (England and Wales)

ACCOUNTANTS:

Euro Ashfords (UK) Ltd

2nd Floor,

39 Ludgate hill

London

EC4M 7JN

FIXED ASSETS

Tangible assets

4

8,593

7,777

CURRENT ASSETS

Debtors

5

99,624

72,963

Cash at bank

108,219

120,753

207,843

193,716

CREDITORS

Amounts falling due within one year

6

216,336

201,393

NET CURRENT LIABILITIES

(8,493

)

(7,677

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

100

CAPITAL AND RESERVES

Called up share capital

100

100

100

100

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

W T De Zoysa - Director

1.	STATUTORY INFORMATION

Their Perfect Care 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.

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.

Plant and machinery

25 % Reducing balance method

Fixtures & fittings

25 % Reducing balance method

Computer Equipments

3 Years Straight line method

Taxation

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

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 37 (2023 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

8,734

Additions

3,960

At 31 December 2024

12,694

DEPRECIATION

At 1 January 2024

957

Charge for year

3,144

At 31 December 2024

4,101

NET BOOK VALUE

At 31 December 2024

8,593

At 31 December 2023

7,777

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

83,446

61,453

Other debtors

16,178

11,510

99,624

72,963

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

13,651

96,349

Taxation and social security

15,865

24,175

Other creditors

186,820

80,869

216,336

201,393

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 December 2024 and the period ended 31 December 2023:

31.12.24

31.12.23

£

£

W T De Zoysa

Balance outstanding at start of year

(17,545

)

-

Amounts repaid

-

(17,545

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,545

)

(17,545

)

8.	POST BALANCE SHEET EVENTS

The directors consider the following event, which occurred after the reporting date, to be relevant to the understanding of the users of the financial statements:

On 02/04/2025, the company's shareholding structure changed. Prior to this date, Director Thishan Walisinghe De Zoysa held 100% of the issued share capital. Following a transfer of shares, ownership is now equally split between Director Thishan Walisinghe De Zoysa and Director Antonio Kamal Carthigeya Thirulinganathan, with each holding 50%. This change in ownership occurred after the balance sheet date and has no impact on the financial position reported as at the year end.

9.	ULTIMATE CONTROLLING PARTY

As at the balance sheet date, the ultimate controlling party was Director Thishan Walisinghe De Zoysa, by virtue of their 100% shareholding in the company.

Subsequent to the year end, a share transfer took place resulting in the company being jointly controlled by Director Thishan Walisinghe De Zoysa and Antonio Kamal Carthigeya Thirulinganathan, each holding 50% of the issued share capital.