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REGISTERED NUMBER: 13185480 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ACI CARE LTD

| ACI CARE LTD (REGISTERED NUMBER: 13185480) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ACI CARE LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | R A Sodha

| A A Sodha

| A G Sodha

| REGISTERED OFFICE: | 10 Eastern Avenue

| Pinner

| HA5 1NP

| REGISTERED NUMBER: | 13185480 (England and Wales)

| ACCOUNTANTS: | Sage & Co

| Chartered Accountants

| 40 High Street

| Northwood

| Middlesex

| HA6 1BN

| ACI CARE LTD (REGISTERED NUMBER: 13185480) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 359 |  | 535 |  |

Investments | 5 | 1,412,182 |  | 2,246,129 |  |

1,412,541 |  | 2,246,664 |  |

CURRENT ASSETS

Debtors | 6 | 94,896 |  | 104,721 |  |

Cash at bank and in hand | 2,671 |  | 19,403 |  |

97,567 |  | 124,124 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,786,878 |  | 1,674,741 |  |

NET CURRENT LIABILITIES | (1,689,311 | ) | (1,550,617 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (276,770 | ) | 696,047 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 1,248,092 |  | 1,274,806 |  |

NET LIABILITIES | (1,524,862 | ) | (578,759 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | (1,524,962 | ) | (578,859 | ) |

SHAREHOLDERS' FUNDS | (1,524,862 | ) | (578,759 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

| ACI CARE LTD (REGISTERED NUMBER: 13185480) |

BALANCE SHEET - continued

31 MARCH 2025

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 10 October 2025 and were signed on its behalf by:

R A Sodha - Director

| ACI CARE LTD (REGISTERED NUMBER: 13185480) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| ACI Care Ltd 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.

| Going concern

| At the balance sheet date, the company had an excess of current liabilities over current assets. The directors have reviewed the ongoing cash requirements of the company and as the shareholders have continued to support the company, they consider that it should have the means to settle its liabilities as they fall due for a period of twelve months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on the going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about ACI Care Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiaries are recognised at cost less impairment.

| 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.

| ACI CARE LTD (REGISTERED NUMBER: 13185480) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 1 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,192 |  |

| DEPRECIATION

| At 1 April 2024 | 657 |  |

| Charge for year | 176 |  |

| At 31 March 2025 | 833 |  |

| NET BOOK VALUE

| At 31 March 2025 | 359 |  |

| At 31 March 2024 | 535 |  |

| ACI CARE LTD (REGISTERED NUMBER: 13185480) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2024 | 2,246,129 |  |

| Impairments | (833,947 | ) |

| At 31 March 2025 | 1,412,182 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,412,182 |  |

| At 31 March 2024 | 2,246,129 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 75,000 |  | 75,000 |  |

| Prepayments and accrued income | 19,896 |  | 29,721 |  |

94,896 |  | 104,721 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 26,740 |  | 25,136 |  |

| Trade creditors | 720 |  | 4,490 |  |

| Amounts owed to group undertakings | 893,230 |  | 768,670 |  |

| Other creditors | - |  | 3,985 |  |

| Directors' current accounts | 860,000 |  | 860,000 |  |

| Accruals and deferred income | 6,188 |  | 12,460 |  |

1,786,878 |  | 1,674,741 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 28,446 |  | 25,266 |  |

| Bank loans - 2-5 years | 1,219,646 |  | 1,249,540 |  |

1,248,092 |  | 1,274,806 |  |

| ACI CARE LTD (REGISTERED NUMBER: 13185480) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 1,274,832 |  | 1,299,942 |  |

| The bank loans and overdrafts are secured by a debenture over the company's assets and a legal charge and debenture over the assets of its subsidiary.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |