Company registration number 06259062 (England and Wales)
ALPHA CARE CASTLEMAINE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ALPHA CARE CASTLEMAINE LTD
CONTENTS
Page
ALPHA CARE CASTLEMAINE LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
1,589,541
1,594,813
Current assets
Debtors
5
30,385
35,595
Cash at bank and in hand
79,164
106,705
109,549
142,300
Creditors: amounts falling due within one year
6
(212,488)
(183,207)
Net current liabilities
(102,939)
(40,907)
Total assets less current liabilities
1,486,602
1,553,906
Creditors: amounts falling due after more than one year
7
(935,079)
(1,081,802)
Net assets
551,523
472,104
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
551,519
472,100
Total equity
551,523
472,104
ALPHA CARE CASTLEMAINE LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 November 2025 and are signed on its behalf by:
Mr B Patel
Mr P Patel
Director
Director
Company registration number 06259062 (England and Wales)
ALPHA CARE CASTLEMAINE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Alpha Care Castlemaine Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3 Windmill Rise, Warlingham, Surrey, CR6 9FB.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. The goodwill was paid in connection with the acquisition of a business in 2007, and was amortised over its estimated useful life of 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Plant and equipment
Reducing balance- 25%
Fixtures and fittings
Reducing balance- 25%
Computers
Reducing balance- 25%

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.

ALPHA CARE CASTLEMAINE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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.

2
Employees

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

2025
2024
Number
Number
Total
27
34
ALPHA CARE CASTLEMAINE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
900,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
900,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
1,573,723
158,762
1,732,485
Depreciation and impairment
At 1 April 2024
-
0
137,672
137,672
Depreciation charged in the year
-
0
5,272
5,272
At 31 March 2025
-
0
142,944
142,944
Carrying amount
At 31 March 2025
1,573,723
15,818
1,589,541
At 31 March 2024
1,573,723
21,090
1,594,813
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
30,385
35,595
ALPHA CARE CASTLEMAINE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
102,067
80,000
Convertible loans
-
0
-
0
Trade creditors
11,665
12,583
Amounts owed to group undertakings
-
0
-
0
Corporation tax
27,682
22,001
Other taxation and social security
12,827
10,217
Payments received on account
-
0
-
0
Other creditors
58,247
58,406
212,488
183,207
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
535,079
620,974
Other creditors
400,000
460,828
935,079
1,081,802
8
Related party disclosures

In 2008, the company borrowed £810,000 from Alpha Care (Caterham) Limited. Both companies are under common control. The agreement was an interest free loan repayable as soon as the company has sufficient reserves. the closing balance of the loan as at 31st March 2025 is £400,000 (2024: £460,828).

9
Ultimate controlling party

The Company is under the common control of the two directors and their wives.

10
Director loan account

At the year end, the company owed the directors £Nil (2024: £Nil)

11
Dividend

The directors and their wives received a total dividend of £Nil (2024: £Nil)

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