REGISTERED NUMBER: 06721695 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

FIRST 4 CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J McCabe

Miss A Ashcroft

REGISTERED OFFICE:

16 St. Wilfrids Road

Doncaster

South Yorkshire

DN4 6AA

REGISTERED NUMBER:

06721695 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Tangible assets

4

18,385

18,539

Investments

5

67,270

67,270

85,655

85,809

CURRENT ASSETS

Debtors

6

1,517,869

1,270,804

Cash at bank and in hand

307,969

287,812

1,825,838

1,558,616

CREDITORS

Amounts falling due within one year

7

231,910

211,624

NET CURRENT ASSETS

1,593,928

1,346,992

TOTAL ASSETS LESS CURRENT LIABILITIES

1,679,583

1,432,801

CREDITORS

Amounts falling due after more than one year

8

-

12,500

NET ASSETS

1,679,583

1,420,301

CAPITAL AND RESERVES

Called up share capital

26

26

Retained earnings

1,679,557

1,420,275

1,679,583

1,420,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 5th November 2025 and were signed on its behalf by:

J McCabe - Director

1.	STATUTORY INFORMATION

First 4 Care 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.

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

Plant and machinery

-

20% on cost

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 42 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1st April 2024

57,000

58,879

8,226

124,105

Additions

-

-

1,620

1,620

At 31st March 2025

57,000

58,879

9,846

125,725

DEPRECIATION

At 1st April 2024

39,332

58,879

7,355

105,566

Charge for year

956

-

818

1,774

At 31st March 2025

40,288

58,879

8,173

107,340

NET BOOK VALUE

At 31st March 2025

16,712

-

1,673

18,385

At 31st March 2024

17,668

-

871

18,539

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2024

and 31st March 2025

67,270

NET BOOK VALUE

At 31st March 2025

67,270

At 31st March 2024

67,270

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

209,392

227,551

Other debtors

1,308,477

1,043,253

1,517,869

1,270,804

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

6,721

7,677

Taxation and social security

196,732

168,208

Other creditors

28,457

25,739

231,910

211,624

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

12,500

9.	RELATED PARTY DISCLOSURES

C Dodds is the only shareholder with full voting rights and has the controlling interest in First 4 Care Limited. C Dodds is also interested as a director in First Choice Properties (UK) Limited, Strawberry Fields Childrens Homes Limited, First Group Holdings & Investments (UK) Limited and also holds 100% shareholding in Strawberry Fields Care Limited.

During the year First 4 Care Limited paid rent of £720 (2024 : £184,290) to First Choice Properties (UK) Limited. At the balance sheet date an amount of £4,839 (2024 : £4,839) is owed by First Choice Properties (UK) Limited and is included in other debtors.

During the year loan transactions existed between Strawberry Fields Childrens Homes Limited and First 4 Care Limited. At the balance sheet date £324,977 (2024 : £79,980) is owed to First 4 Care Limited and is included in other debtors.

During the year loan transactions existed between First Group Holdings & Investment (UK) Limited and First 4 Care Limited. At the balance sheet date £60 (2024 : £20) is owed to First 4 Care Limited and is included in other debtors.

J E McCabe is interested as a director in both First 4 Care Limited and Strawberry Fields Care Limited. At the balance sheet date £978,520 (2024 : £958.414) is owed by Strawberry Fields Care Limited and is included in other debtors.

J E McCabe is interest as director and shareholder in JM Workforce Services Limited. During the year, services were purchased by First 4 Care Limited in the amount of £149,035 (2024 £nil). There was no balance outstanding at the year end.