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Registration number: 05357694

Gutcare.Org Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2025

Gutcare.Org Ltd

(Registration number: 05357694)
Abridged Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 60,308 | 6,962
Current assets |  |  |
Debtors | 5 | 1,114,228 | 1,931,572
Cash at bank and in hand |  | 2,285,814 | 1,219,126
|  | 3,400,042 | 3,150,698
Prepayments and accrued income |  | 457,101 | 710,963
Creditors: Amounts falling due within one year |  | (391,033) | (545,895)
Net current assets |  | 3,466,110 | 3,315,766
Total assets less current liabilities |  | 3,526,418 | 3,322,728
Accruals and deferred income |  | (108,025) | (103,972)
Net assets |  | 3,418,393 | 3,218,756
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 3,418,293 | 3,218,656
Shareholders' funds |  | 3,418,393 | 3,218,756

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 November 2025 and signed on its behalf by:

Gutcare.Org Ltd

(Registration number: 05357694)
Abridged Balance Sheet as at 31 March 2025 (continued)

......................................... Dr Purushothaman Premchand Director

Gutcare.Org Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
14a Eskdake Avenue
Rochdale
England
OL11 3JU

The principal place of business is:
71 Ardleigh Green Road
Hornchurch
Greater London
RM11 2JZ

These financial statements were authorised for issue by the Board on 6 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts, if applicable.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Gutcare.Org Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance
Furniture and fittings | 25% reducing balance
Motor vehicle | Straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Gutcare.Org Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

Interest-bearing borrowings are recorded net of transaction costs.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 12).

Gutcare.Org Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 12,100 | - | 12,100
Additions | 7,799 | 64,000 | 71,799
Disposals | (5,984) | - | (5,984)
At 31 March 2025 | 13,915 | 64,000 | 77,915
Depreciation
At 1 April 2024 | 5,138 | - | 5,138
Charge for the year | 3,036 | 12,800 | 15,836
Eliminated on disposal | (3,367) | - | (3,367)
At 31 March 2025 | 4,807 | 12,800 | 17,607
Carrying amount
At 31 March 2025 | 9,108 | 51,200 | 60,308
At 31 March 2024 | 6,962 | - | 6,962

5 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6 | Creditors

Creditors: amounts falling due after more than one year

There are no creditors falling due after more than one year.

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

Gutcare.Org Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £17,996 (2024 - £48,845). This is over 7 (2024:19) months for a car lease.

9 | Related party transactions

Gutcare.Org Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025 (continued)

9 | Related party transactions (continued)

Transactions with directors

2025 | At 1 April 2024 £ | Repayments by director £ | At 31 March 2025 £
Dr Purushothaman Premchand
Directors' current account | (9,692) | (36,956) | (46,648)

2024 | At 1 April 2023 £ | Repayments by director £ | At 31 March 2024 £
Dr Purushothaman Premchand
Directors' current account | 45,050 | (54,742) | (9,692)