Company registration number 12641420 (England and Wales)
CARE IS CENTRAL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CARE IS CENTRAL LIMITED
COMPANY INFORMATION
Directors
Ms Helen Humphreys
(Appointed 11 September 2024)
Mr Julian O'Niell
(Appointed 20 June 2025)
Ms Susan Putters
Mr Joshua Taee
Mr Robert Templeton
Secretary
Mrs Elaine Bradbury
Company number
12641420
Registered office
Unit 10 Bury Farm Mill Lane
Stotfold
Hitchin
SG5 4NY
Auditor
MMBA London Ltd
16 Upper Woburn Place
Kings Cross
London
WC1H 0AF
CARE IS CENTRAL LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
CARE IS CENTRAL LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
4
20,829
12,874
Current assets
Trade and other receivables
5
351,181
340,653
Cash and cash equivalents
79,550
62,040
430,731
402,693
Current liabilities
6
(192,237)
(200,261)
Net current assets
238,494
202,432
Total assets less current liabilities
259,323
215,306
Non-current liabilities
Borrowings
7
1,300,000
900,000
(1,300,000)
(900,000)
Net liabilities
(1,040,677)
(684,694)
Equity
Called up share capital
9
1,000
1,000
Retained earnings
(1,041,677)
(685,694)
Total equity
(1,040,677)
(684,694)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 September 2025 and are signed on its behalf by:
Mr Robert Templeton
Director
Company registration number 12641420 (England and Wales)
CARE IS CENTRAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Care Is Central Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 10 Bury Farm Mill Lane, Stotfold, Hitchin, SG5 4NY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The financial statements of the company are consolidated in the financial statements of Central Bedfordshire Council. These consolidated financial statements are available from its official website https://www.centralbedfordshire.gov.uk/info/27/about_your_council/178annual_accounts_fees_and_charges_budget_statements_and_budget_books.

1.2
Going concern

T he Company has incurred a loss for the year of £35 5,9 8 3 (2024: £96,799) and had net liabilities of £1,0 40,677 (2024: £684,694) at the balance sheet date. These conditions indicate that material uncertainties exist regarding the Company’s ability to continue as a going concern.

The Company continues to receive the financial support of its ultimate parent company, which has indicated its willingness and ability to provide ongoing financial assistance for a period of at least 12 months from the date of approval of these financial statements. This support is intended to ensure that the Company can meet its liabilities as they fall due.

N otwithstanding this support, the Directors recognise that the continued losses and net liability position present a material uncertainty that may cast significant doubt on the Company’s ability to continue as a going concern. The Directors have assessed the current financial position, along with cash flow forecasts and projected support from the parent company, and believe that the Company will have sufficient resources to continue to meet its obligations as they fall due for the foreseeable future.

1.3
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. The fair value of the consideration takes into account trade discounts, settlement discounts, and volume rebates.

1.4
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% straight-line
Computer equipment
33% straight-line
CARE IS CENTRAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

CARE IS CENTRAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
138
120
CARE IS CENTRAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Property, plant and equipment
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 April 2024
833
22,528
23,361
Additions
3,308
15,311
18,619
At 31 March 2025
4,141
37,839
41,980
Depreciation and impairment
At 1 April 2024
173
10,314
10,487
Depreciation charged in the year
392
10,272
10,664
At 31 March 2025
565
20,586
21,151
Carrying amount
At 31 March 2025
3,576
17,253
20,829
At 31 March 2024
660
12,214
12,874
5
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
49,314
25,251
Amounts owed by group undertakings
259,249
282,544
Other receivables
42,618
32,858
351,181
340,653
6
Current liabilities
2025
2024
£
£
Trade payables
27,643
17,957
Amounts owed to group undertakings
61,187
47,259
Taxation and social security
65,382
56,103
Other payables
38,025
78,942
192,237
200,261
CARE IS CENTRAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Borrowings
2025
2024
£
£
Loans from group undertakings and related parties
1,300,000
900,000
Payable after one year
1,300,000
900,000

The above loan is interest bearing at the rate determined by the lender plus 2% and is repayable by 31 March 202 9.

8
Related party disclosures

The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £100 each
10
10
1,000
1,000
10
Audit report information

As the income statement has been omitted from the filing 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 auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mr Waqqas Shabir Memon, BSc, FCCA
Statutory Auditor:
MMBA London Ltd
Date of audit report:
9 September 2025
11
Parent company

The company's immediate parent is The Central Bedfordshire Group Limited, a company registered in the United Kingdom. Its registered office is Unit 10 Bury Farm, Mill Lane, Stotfold, Hitchin, SG5 4NY.

CARE IS CENTRAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Parent company
(Continued)
- 7 -

The group's ultimate controlling party and parent is the Central Bedfordshire Council whose principal place of business is in England. Central Bedfordshire Council prepares financial statements available to the public via its website.

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