REGISTERED NUMBER: 13185480 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ACI CARE LTD

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:

13185480 (England and Wales)

ACCOUNTANTS:

Sage & Co

Chartered Accountants

40 High Street

Northwood

Middlesex

HA6 1BN

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.

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

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.

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

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

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