REGISTERED NUMBER: 10285615 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARMA CARE SERVICES 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

Middlesex

HA5 1NP

REGISTERED NUMBER:

10285615 (England and Wales)

ACCOUNTANTS:

Sage & Co

Chartered Accountants

40 High Street

Northwood

Middlesex

HA6 1BN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,196,882

1,225,400

1,196,882

1,225,400

CURRENT ASSETS

Debtors

6

533,895

548,592

Cash at bank and in hand

327,507

175,105

861,402

723,697

CREDITORS

Amounts falling due within one year

7

271,918

222,207

NET CURRENT ASSETS

589,484

501,490

TOTAL ASSETS LESS CURRENT LIABILITIES

1,786,366

1,726,890

CREDITORS

Amounts falling due after more than one year

8

(1,121,039

)

(1,146,202

)

PROVISIONS FOR LIABILITIES

(16,501

)

(19,501

)

NET ASSETS

648,826

561,187

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

648,726

561,087

SHAREHOLDERS' FUNDS

648,826

561,187

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 15 October 2025 and were signed on its behalf by:

A A Sodha - Director

1.	STATUTORY INFORMATION

Arma Care Services 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five 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 cost

Fixtures and fittings

-

Straight line over 10 years

Computer equipment

-

Straight line over 3 years

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 33 (2024 - 33 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

355,000

AMORTISATION

At 1 April 2024

and 31 March 2025

355,000

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

1,219,519

162,490

1,936

1,383,945

Additions

-

1,042

418

1,460

At 31 March 2025

1,219,519

163,532

2,354

1,385,405

DEPRECIATION

At 1 April 2024

92,137

65,763

645

158,545

Charge for year

12,840

16,353

785

29,978

At 31 March 2025

104,977

82,116

1,430

188,523

NET BOOK VALUE

At 31 March 2025

1,114,542

81,416

924

1,196,882

At 31 March 2024

1,127,382

96,727

1,291

1,225,400

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

59,576

77,332

Other debtors

429,228

422,519

Prepayments

45,091

48,741

533,895

548,592

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

23,801

22,374

Hire purchase contracts

1,384

1,354

Trade creditors

19,688

17,395

Tax

60,781

35,608

Other creditors

22,035

2,090

Accruals and deferred income

144,229

143,386

271,918

222,207

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

25,319

23,774

Bank loans

1,085,604

1,110,928

Hire purchase contracts

10,116

11,500

1,121,039

1,146,202

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

2,543

4,796

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

1,134,725

1,157,076

The bank loans are secured by a debenture over the company's assets and a first legal charge over the freehold property.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100