Company registration number 05381795 (England and Wales)
SERVICE CARE SOLUTIONS LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
SERVICE CARE SOLUTIONS LTD
COMPANY INFORMATION
Directors
R M Freye
C Musgrove
I Winn
Company number
05381795
Registered office
Arthur House
12-13 Starkie Street
Preston
Lancashire
PR1 3LU
Auditor
Pierce C A Limited
Mentor House
Ainsworth Street
Blackburn
Lancashire
BB1 6AY
Business address
Arthur House
12-13 Starkie Street
Preston
Lancashire
PR1 3LU
Bankers
Barclays Bank plc
P O Box 2
38 Fishergate
Preston
Lancashire
PR1 2DD
SERVICE CARE SOLUTIONS LTD
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Statement of comprehensive income
8
Balance sheet
9
Statement of changes in equity
10
Notes to the financial statements
11 - 19
SERVICE CARE SOLUTIONS LTD
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present the strategic report for the year ended 31 March 2025.

Review of the Business

The principal activity of Service Care Solutions Ltd during the year was the supply of temporary and permanent workers across both the public and private sectors, including Health and Social Care, Housing, Construction, Criminal Justice, Legal, and Finance. Against a backdrop of market uncertainty and public sector contraction, revenues declined by 9.5% year on year.

A sustained downturn in several key areas of supply has been balanced with the identification and delivery of clear strategic priorities. We have focused on embedding sustainable recruitment practices across the business, reprofiling supply within existing markets, undertaking a comprehensive review of our workforce profile, and entering new markets. Our Managed Service provision remains an integral route to market, strengthening our ability to service core sectors. We have continued to invest in technology solutions that enhance organisational efficiency while maintaining high levels of competence and compliance.

Oversight of strategic priorities and ongoing assessment of organisational performance remain firmly within the Board’s remit. Organisational health is reviewed quarterly, including regular evaluation of key operating ranges and financial forecasts.

Engagement

The company’s “Why” statement and core values continue to underpin our approach to employee engagement. We actively seek feedback and ideas from employees at all levels and hold regular open forums with our Senior Leadership Team. These sessions support continuous improvement across the business and help us measure and enhance workforce engagement.

Our behavioural framework reflects the standards and behaviours consistent with the company’s values. It provides employees with a structured mechanism to self-assess performance and development against organisational expectations.

The Executive Team comprises leaders representing all areas of the business, ensuring that decision-making reflects the views and experiences of the wider workforce. This structure allows employee perspectives to be considered prior to implementing changes in policy, process, or strategic direction.

Customer feedback is captured through CRM-managed surveys, review meetings, and placement feedback channels. Insights collected from across our specialist divisions are consolidated and analysed to inform best practice reviews undertaken by the Senior Leadership Team.

Risk

The principal risks identified, reviewed, and managed by the Board are as follows:

Liquidity risk
Capital and cash flow requirements are regularly reviewed to ensure the company maintains sufficient liquidity to meet future obligations. Liquidity risk remains low. The company continues to hold healthy net assets of £8million and maintains strong cash positions.

Credit risk
Trade debtors represent the company’s primary credit exposure. Our credit control, assessment, and monitoring processes remain robust. Regular reviews minimise exposure to bad debts, and appropriate provisions are made for doubtful balances where necessary. Credit exposure is diversified across a wide customer base spanning both public and private sectors and is supported by comprehensive credit insurance where appropriate. Credit risk is reviewed quarterly by the Board.

Interest rate risk
The company has no external borrowings and, as such, changes in interest rates are not expected to have a material impact on performance.

SERVICE CARE SOLUTIONS LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Outlook

While market conditions remain challenging, the company continues to operate from a position of financial strength and operational stability. Our focus for the year ahead is on consolidating recent strategic progress, strengthening relationships across existing markets, and pursuing sustainable opportunities for growth. Continued investment in technology, workforce capability, and customer engagement ensures we remain adaptable, resilient, and well positioned for continued long-term success.

On behalf of the board

C Musgrove
Director
16 October 2025
SERVICE CARE SOLUTIONS LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company continued to be that of a recruitment agency and recruitment business.

Results and dividends

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £1,632,675. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

R M Freye
C Musgrove
P Hurden
(Resigned 19 September 2025)
I Winn
(Appointed 17 March 2025)
Auditor

In accordance with the company's articles, a resolution proposing that Pierce C A Limited be reappointed as auditor of the company will be put at a General Meeting.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
C Musgrove
Director
16 October 2025
SERVICE CARE SOLUTIONS LTD
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SERVICE CARE SOLUTIONS LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SERVICE CARE SOLUTIONS LTD
- 5 -
Opinion

We have audited the financial statements of Service Care Solutions Ltd (the 'company') for the year ended 31 March 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

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 profit 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

SERVICE CARE SOLUTIONS LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SERVICE CARE SOLUTIONS LTD
- 6 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

In identifying and assessing risks of material misstatement in respect of irregularities we considered the following:

- The nature of the industry and the company’s control environment.

- Results of our enquiries of management.

- The company’s procedures and controls on compliance with laws and regulations and the risks of fraud.

- Discussions among the audit engagement team concerning potential indicators of fraud.

We are also required to perform specific procedures to respond to the risk of management override.

As a result of our audit procedures we did not identify a material risk of fraud or other non-compliance with laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

SERVICE CARE SOLUTIONS LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SERVICE CARE SOLUTIONS LTD
- 7 -

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Catherine Cole (Senior Statutory Auditor)
For and on behalf of Pierce C A Limited
17 October 2025
Statutory Auditor
Mentor House
Ainsworth Street
Blackburn
Lancashire
BB1 6AY
SERVICE CARE SOLUTIONS LTD
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
49,811,501
55,012,500
Cost of sales
(42,901,895)
(46,913,593)
Gross profit
6,909,606
8,098,907
Administrative expenses
(6,905,511)
(7,443,571)
Other operating income
90
768
Operating profit
4
4,185
656,104
Interest receivable and similar income
7
37,872
45,791
Interest payable and similar expenses
8
-
0
(433)
Changes in fair value of investments
9
-
290,060
Profit before taxation
42,057
991,522
Tax on profit
10
(19,801)
(150,633)
Profit for the financial year
22,256
840,889

The profit and loss account has been prepared on the basis that all operations are continuing operations.

SERVICE CARE SOLUTIONS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
581,570
651,996
Current assets
Debtors
13
7,613,641
8,310,655
Cash at bank and in hand
2,132,839
3,359,652
9,746,480
11,670,307
Creditors: amounts falling due within one year
14
(2,006,893)
(2,382,570)
Net current assets
7,739,587
9,287,737
Total assets less current liabilities
8,321,157
9,939,733
Provisions for liabilities
Deferred tax liability
15
63,818
71,975
(63,818)
(71,975)
Net assets
8,257,339
9,867,758
Capital and reserves
Called up share capital
17
3,987
3,987
Profit and loss reserves
8,253,352
9,863,771
Total equity
8,257,339
9,867,758

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 16 October 2025 and are signed on its behalf by:
C Musgrove
Director
Company registration number 05381795 (England and Wales)
SERVICE CARE SOLUTIONS LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
3,987
11,637,733
11,641,720
Year ended 31 March 2024:
Profit and total comprehensive income
-
840,889
840,889
Dividends
11
-
(2,614,851)
(2,614,851)
Balance at 31 March 2024
3,987
9,863,771
9,867,758
Year ended 31 March 2025:
Profit and total comprehensive income
-
22,256
22,256
Dividends
11
-
(1,632,675)
(1,632,675)
Balance at 31 March 2025
3,987
8,253,352
8,257,339
SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
1
Accounting policies
Company information

Service Care Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Arthur House, 12-13 Starkie Street, Preston, Lancashire, PR1 3LU.

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.

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 on the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Service Care Group Limited. These consolidated financial statements are available from its registered office, Arthur House, 12-13 Starkie Street, Preston, Lancashire, PR1 3LU.

1.2
Going concern

A true t the time of approving the financial statements the directors are not aware of any material uncertainties affecting the company and consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result the directors have continued to adopt the going concern basis in preparing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for services net of VAT and trade discounts. Revenue is recognised to reflect all candidates placed at customers up to the balance sheet date. The cost of placing candidates is similarly recognised as an expense to reflect all candidates placed at customers up to the balance sheet date.

1.4
Tangible fixed assets

Tangible fixed assets are measured at cost net of depreciation.

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

Land and buildings Leasehold
Over the lease term
Plant and machinery
10% - 50% straight line
Fixtures, fittings & equipment
10% - 50% straight line
Motor vehicles
5% straight line
SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 12 -

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
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 balance sheet 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 debtors 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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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.

SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 13 -
Basic financial liabilities

Basic financial liabilities, including creditors, 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 creditors 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.6
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.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided in full in respect of taxation deferred by timing difference between the treatment of certain items for taxation and accounting purposes. The deferred taxation balance has not been discounted.

1.8
Employee benefits

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

SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 14 -
1.9
Retirement benefits

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

1.10
Leases

Rentals payable under operating leases are charged to income 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 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
Turnover and other revenue

An analysis of the company's turnover is as follows:

2025
2024
£
£
Turnover analysed by class of business
Recruitment services
49,811,501
55,012,500
2025
2024
£
£
Other revenue
Interest income
37,872
21,926
Dividends received
-
23,865
4
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
12,500
12,500
Depreciation of owned tangible fixed assets
87,179
117,658
Operating lease charges
72,429
117,205
SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 15 -
5
Employees

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

2025
2024
Number
Number
Staff
106
104

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
4,446,777
4,731,435
Social security costs
451,687
498,563
Pension costs
171,915
124,746
5,070,379
5,354,744
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
174,831
159,115
Company pension contributions to defined contribution schemes
14,328
10,915
189,159
170,030

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 3 (2024 - 3).

7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
37,663
17,276
Other interest income
209
4,650
Total interest revenue
37,872
21,926
Other income from investments
Dividends received
-
0
23,865
Total income
37,872
45,791
SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
8
Interest payable and similar expenses
2025
2024
£
£
Other interest
-
0
433
9
Changes in fair value of investments
2025
2024
£
£
Gain on disposal of fixed asset investments
-
0
290,060
10
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
27,958
147,092
Deferred tax
Origination and reversal of timing differences
(8,157)
3,541
Total tax charge
19,801
150,633

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
42,057
991,522
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
10,514
247,881
Tax effect of expenses that are not deductible in determining taxable profit
1,864
404
Tax effect of income not taxable in determining taxable profit
-
0
(5,966)
Gains not taxable
-
0
(72,515)
Permanent capital allowances in excess of depreciation
-
0
(19,171)
Depreciation on assets not qualifying for tax allowances
7,423
-
0
Taxation charge for the year
19,801
150,633
11
Dividends
2025
2024
£
£
Interim paid
1,632,675
2,614,851
SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
12
Tangible fixed assets
Land and buildings Leasehold
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
1,239,808
37,214
647,736
34,667
1,959,425
Additions
-
0
-
0
16,753
-
0
16,753
At 31 March 2025
1,239,808
37,214
664,489
34,667
1,976,178
Depreciation and impairment
At 1 April 2024
697,773
11,609
595,632
2,415
1,307,429
Depreciation charged in the year
46,372
5,554
33,520
1,733
87,179
At 31 March 2025
744,145
17,163
629,152
4,148
1,394,608
Carrying amount
At 31 March 2025
495,663
20,051
35,337
30,519
581,570
At 31 March 2024
542,035
25,605
52,104
32,252
651,996
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,189,307
7,934,435
Other debtors
16,633
13,995
Prepayments and accrued income
407,701
362,225
7,613,641
8,310,655
14
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
22,379
242,813
Amounts owed to group undertakings
13,015
-
0
Corporation tax
27,794
147,092
Other taxation and social security
515,639
583,946
Other creditors
975,849
902,520
Accruals and deferred income
452,217
506,199
2,006,893
2,382,570

Other creditors includes £975,849 (2024 - £900,738) of amounts due to contractors paid just after the year end.

SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
15
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
63,818
71,975
2025
Movements in the year:
£
Liability at 1 April 2024
71,975
Credit to profit or loss
(8,157)
Liability at 31 March 2025
63,818

The deferred tax liability set out above is expected to reverse within the foreseeable future and relates to accelerated capital allowances that are expected to mature within the same period.

16
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
171,915
124,746

The company operates defined contribution pension scheme s for all qualifying employees. The assets of the schemes are held separately from those of the company in independently administered funds.

17
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
'A2' Ordinary shares of 0.1p each
1,080,000
1,080,000
1,080
1,080
'BA2' Ordinary shares of 0.1p each
27,000
27,000
27
27
'D' Ordinary shares of 3p each
3,000
3,000
90
90
'BB2' Ordinary shares of 3p each
93,000
93,000
2,790
2,790
1,203,000
1,203,000
3,987
3,987

During the year, a share reclassification took place to reclassify some of the ordinary shares held in the entity, details of this reclassification have been recorded as below.

- 1,080,000 Ordinary A Shares were reclassified to 1,080,000 Ordinary A2 Shares.

- 27,000 Ordinary B Shares were reclassified to 27,000 Ordinary BA2 Shares.

- 93,000 Ordinary E Shares were reclassified to 93,000 Ordinary BB2 Shares.

SERVICE CARE SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
18
Operating lease commitments
As lessee

At the reporting end date the company had total outstanding annual commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
82,153
83,530
Years 2-5
61,125
150,070
143,278
233,600
19
Ultimate controlling party

The company's ultimate parent company is Service Care Group Limited.

The following are t he parents of the largest and smallest groups in which this company's results are consolidated:

Largest group
Service Care Group Limited
Smallest group
Service Care Group Limited
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