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COMPANY REGISTRATION NUMBER: 07141940

Radcliffe Care Services Limited

Filleted Unaudited Financial Statements

31 March 2025

Radcliffe Care Services Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | 7,790 | 12,710
Tangible assets | 6 | 19,719 | 21,082
| -------- | --------
| 27,509 | 33,792

Current assets

Debtors | 7 | 520,767 | 819,438
Cash at bank and in hand | 2,711 | 10,660
| --------- | ---------
| 523,478 | 830,098

Creditors: amounts falling due within one year | 8 | 207,127 | 255,748
| --------- | ---------
Net current assets | 316,351 | 574,350
| --------- | ---------
Total assets less current liabilities | 343,860 | 608,142

Creditors: amounts falling due after more than one year | 9 | 53,450 | 66,812

Provisions | 4,628 | 3,687
| --------- | ---------
Net assets | 285,782 | 537,643
| --------- | ---------

Capital and reserves

Called up share capital | 3 | 3
Profit and loss account | 285,779 | 537,640
| --------- | ---------
Shareholders funds | 285,782 | 537,643
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Radcliffe Care Services Limited

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 17 November 2025 , and are signed on behalf of the board by:

Mr D Ahmad
Director

Company registration number: 07141940

Radcliffe Care Services Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Lookout, 4 Bull Close Road, Nottingham, NG7 2UL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Intangible assets
Intangible assets are the fees for the purchase of the franchise initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation relating to the period of the franchise and impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line
| Franchise fee | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Long leasehold property | - | 20% straight line
| Plant and machinery | - | 15% reducing balance
| Motor vehicles | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 84 (2024: 90 ).
5. Intangible assets

| Goodwill | Franchise fee | Total
| £ | £ | £
Cost |  |  |
At 1 April 2024 and 31 March 2025 | 31,335 | 24,600 | 55,935
| -------- | -------- | --------
Amortisation |  |  |
At 1 April 2024 | 31,335 | 11,890 | 43,225
Charge for the year | – | 4,920 | 4,920
| -------- | -------- | --------
At 31 March 2025 | 31,335 | 16,810 | 48,145
| -------- | -------- | --------
Carrying amount |  |  |
At 31 March 2025 | – | 7,790 | 7,790
| -------- | -------- | --------
At 31 March 2024 | – | 12,710 | 12,710
| -------- | -------- | --------

6. Tangible assets

| Long leasehold property | Plant and machinery | Total
| £ | £ | £
Cost |  |  |
At 1 April 2024 | 879 | 52,196 | 53,075
Additions | 999 | 930 | 1,929
| ------- | -------- | --------
At 31 March 2025 | 1,878 | 53,126 | 55,004
| ------- | -------- | --------
Depreciation |  |  |
At 1 April 2024 | 879 | 31,114 | 31,993
Charge for the year | 250 | 3,042 | 3,292
| ------- | -------- | --------
At 31 March 2025 | 1,129 | 34,156 | 35,285
| ------- | -------- | --------
Carrying amount |  |  |
At 31 March 2025 | 749 | 18,970 | 19,719
| ------- | -------- | --------
At 31 March 2024 | – | 21,082 | 21,082
| ------- | -------- | --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 160,134 | 204,466
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 329,738 | 597,767
Other debtors | 30,895 | 17,205
| --------- | ---------
| 520,767 | 819,438
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 13,363 | 13,363
Trade creditors | 29,605 | 30,065
Corporation tax | 22,545 | 44,161
Social security and other taxes | 36,560 | 38,442
Other creditors | 105,054 | 129,717
| --------- | ---------
| 207,127 | 255,748
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 53,450 | 66,812
| -------- | --------

10. Controlling party
The company's parent company is Midlands Homecare Limited, the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE.