REGISTERED NUMBER: 04162858 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DOWNLANDS CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Sodha

A A Sodha

A G Sodha

REGISTERED OFFICE:

10 Eastern Avenue

Pinner

HA5 1NP

REGISTERED NUMBER:

04162858 (England and Wales)

ACCOUNTANTS:

Sage & Co

Chartered Accountants

40 High Street

Northwood

Middlesex

HA6 1BN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,633,906

2,652,144

2,633,906

2,652,144

CURRENT ASSETS

Debtors

6

3,809,485

3,398,732

Cash at bank

349,949

161,555

4,159,434

3,560,287

CREDITORS

Amounts falling due within one year

7

618,028

523,978

NET CURRENT ASSETS

3,541,406

3,036,309

TOTAL ASSETS LESS CURRENT LIABILITIES

6,175,312

5,688,453

CREDITORS

Amounts falling due after more than one year

8

(8,566

)

(9,737

)

PROVISIONS FOR LIABILITIES

(16,400

)

(18,112

)

NET ASSETS

6,150,346

5,660,604

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

6,140,346

5,650,604

SHAREHOLDERS' FUNDS

6,150,346

5,660,604

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.

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

1.	STATUTORY INFORMATION

Downlands 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Freehold property

-

2% on straight line

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Land is not depreciated.

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

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.

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 44 (2024 - 42 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

325,000

AMORTISATION

At 1 April 2024

and 31 March 2025

325,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

2,700,718

280,181

1,287

2,982,186

Additions

-

31,674

557

32,231

At 31 March 2025

2,700,718

311,855

1,844

3,014,417

DEPRECIATION

At 1 April 2024

131,766

197,589

687

330,042

Charge for year

27,007

22,853

609

50,469

At 31 March 2025

158,773

220,442

1,296

380,511

NET BOOK VALUE

At 31 March 2025

2,541,945

91,413

548

2,633,906

At 31 March 2024

2,568,952

82,592

600

2,652,144

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

133,878

97,566

Amounts owed by group undertakings

3,415,343

3,130,583

Other debtors

220,000

150,000

Prepayments and accrued income

40,264

20,583

3,809,485

3,398,732

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

1,171

1,147

Trade creditors

51,085

52,518

Tax

90,541

11,885

Other creditors

351,493

348,795

Income in advance

116,790

98,690

Accruals and deferred income

6,948

10,943

618,028

523,978

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,566

9,737

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

2,154

4,061

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

ORDINARY

£1

10,000

10,000

10.	CONTINGENT LIABILITIES

The company has given a guarantee supported by a legal charge and debenture over company assets in respect of the bank borrowings of its parent company, Arma Care Investments Limited.

11.	OTHER FINANCIAL COMMITMENTS

At the year end, the company had total commitments under operating leases over the remaining life of those leases of approximately £8,221 (2024: £12,015).