IRIS Accounts Production v25.2.0.378 09907154 director 1.10.24 30.9.25 30.9.25 false true false false false true false A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09907154 2024-09-30 09907154 2025-09-30 09907154 2024-10-01 2025-09-30 09907154 2023-09-30 09907154 2023-10-01 2024-09-30 09907154 2024-09-30 09907154 ns15:EnglandWales 2024-10-01 2025-09-30 09907154 ns14:PoundSterling 2024-10-01 2025-09-30 09907154 ns10:Director1 2024-10-01 2025-09-30 09907154 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09907154 ns10:SmallEntities 2024-10-01 2025-09-30 09907154 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09907154 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 09907154 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09907154 ns10:FullAccounts 2024-10-01 2025-09-30 09907154 1 2024-10-01 2025-09-30 09907154 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 09907154 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 09907154 ns10:RegisteredOffice 2024-10-01 2025-09-30 09907154 ns5:CurrentFinancialInstruments 2025-09-30 09907154 ns5:CurrentFinancialInstruments 2024-09-30 09907154 ns5:Non-currentFinancialInstruments 2025-09-30 09907154 ns5:Non-currentFinancialInstruments 2024-09-30 09907154 ns5:ShareCapital 2025-09-30 09907154 ns5:ShareCapital 2024-09-30 09907154 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 09907154 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 09907154 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 09907154 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-10-01 2025-09-30 09907154 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 09907154 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-09-30 09907154 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 09907154 ns5:FurnitureFittings 2024-09-30 09907154 ns5:ComputerEquipment 2024-09-30 09907154 ns5:FurnitureFittings 2024-10-01 2025-09-30 09907154 ns5:ComputerEquipment 2024-10-01 2025-09-30 09907154 ns5:FurnitureFittings 2025-09-30 09907154 ns5:ComputerEquipment 2025-09-30 09907154 ns5:FurnitureFittings 2024-09-30 09907154 ns5:ComputerEquipment 2024-09-30 09907154 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 09907154 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 09907154 ns10:OrdinaryShareClass2 2025-09-30 09907154 ns10:OrdinaryShareClass3 2025-09-30

REGISTERED NUMBER: 09907154 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

APERTA CARE LIMITED

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

APERTA CARE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | Mr M McKenning

| REGISTERED OFFICE: | 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

| REGISTERED NUMBER: | 09907154 (England and Wales)

| ACCOUNTANTS: | Gibson Booth Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

BALANCE SHEET

30 SEPTEMBER 2025

30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 7,863 |  | 11,108 |  |

7,863 |  | 11,108 |  |

CURRENT ASSETS

Debtors | 6 | 557,410 |  | 350,230 |  |

Cash at bank and in hand | 1,139,968 |  | 691,792 |  |

1,697,378 |  | 1,042,022 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,025,640 |  | 622,638 |  |

NET CURRENT ASSETS | 671,738 |  | 419,384 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 679,601 |  | 430,492 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 25,000 |  |

NET ASSETS | 679,601 |  | 405,492 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 679,501 |  | 405,392 |  |

SHAREHOLDERS' FUNDS | 679,601 |  | 405,492 |  |

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

BALANCE SHEET - continued

30 SEPTEMBER 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and authorised for issue by the director and authorised for issue on 21 November 2025 and were signed by:

Mr M McKenning - Director

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Aperta 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

| Significant judgements and estimates

| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

| When the outcome of a transaction can be estimated reliably, turnover from professional healthcare services is recognised by reference to the stage of completion at the balance sheet date.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Franchise fees are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Fixtures and fittings |  | - 25% reducing balance |  |

| Motor vehicles |  | - 20% reducing balance |  |

| Computer equipment |  | - 33% on cost |  |

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 120 (2024 - 113 ) .

4. | INTANGIBLE FIXED ASSETS

Franchise |

fees |

| £

| COST

| At 1 October 2024

| and 30 September 2025 | 9,240 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 9,240 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | TANGIBLE FIXED ASSETS

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| COST

| At 1 October 2024 | 5,739 |  | 13,761 |  | 19,500 |  |

| Additions | - |  | 1,180 |  | 1,180 |  |

| At 30 September 2025 | 5,739 |  | 14,941 |  | 20,680 |  |

| DEPRECIATION

| At 1 October 2024 | 1,529 |  | 6,863 |  | 8,392 |  |

| Charge for year | 1,053 |  | 3,372 |  | 4,425 |  |

| At 30 September 2025 | 2,582 |  | 10,235 |  | 12,817 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,157 |  | 4,706 |  | 7,863 |  |

| At 30 September 2024 | 4,210 |  | 6,898 |  | 11,108 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Trade debtors | 555,779 |  | 348,439 |  |

| Other debtors | 1,631 |  | 1,791 |  |

557,410 |  | 350,230 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Other loans | 25,000 |  | 42,000 |  |

| Trade creditors | 28,470 |  | 2,740 |  |

| Amounts owed to group undertakings | 483,663 |  | 211,354 |  |

| Corporation tax | 259,118 |  | 164,772 |  |

| Social security and other taxes | 80,970 |  | 54,759 |  |

| Other creditors | 15,024 |  | 13,160 |  |

| Accruals and deferred income | 133,395 |  | 133,853 |  |

1,025,640 |  | 622,638 |  |

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Other loans - 1-2 years | - |  | 25,000 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 | 30.9.24 |

value: |  | £ | £

| 50 | A Ordinary | £1 | 50 |  | 50 |  |

| 50 | B Ordinary | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is JD MCK Holdings Limited.