REGISTERED NUMBER: 12269751 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ALEKSHA CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Basra

G S Basra

SECRETARY:

G S Basra

REGISTERED OFFICE:

10 Brompton Farm Road

Rochester

United Kingdom

ME2 3QY

REGISTERED NUMBER:

12269751 (England and Wales)

ACCOUNTANTS:

Carleys

Second Floor South

The Fitted Rigging House

The Historic Dockyard

Chatham

Kent

ME4 4TZ

FIXED ASSETS

Intangible assets

4

169,454

199,804

Tangible assets

5

788,602

820,792

958,056

1,020,596

CURRENT ASSETS

Debtors

6

43,858

72,787

Cash at bank

38,555

129,289

82,413

202,076

CREDITORS

Amounts falling due within one year

7

919,668

532,402

NET CURRENT LIABILITIES

(837,255

)

(330,326

)

TOTAL ASSETS LESS CURRENT LIABILITIES

120,801

690,270

CREDITORS

Amounts falling due after more than one year

8

-

(578,478

)

PROVISIONS FOR LIABILITIES

(14,772

)

(5,454

)

NET ASSETS

106,029

106,338

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

106,028

106,337

SHAREHOLDERS' FUNDS

106,029

106,338

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 2 December 2025 and were signed on its behalf by:

R Basra - Director

1.	STATUTORY INFORMATION

Aleksha 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 comprises the fair value of the consideration received or receivable for the sale of goods and 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.

The company recognises revenue when:

The amount of revenue can be reliably measured when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of goods or on completion of the designated services;

it is probable the future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate et each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on historical cost

Plant and machinery etc

-

25% 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.

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 19 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

303,500

AMORTISATION

At 1 April 2024

103,696

Charge for year

30,350

At 31 March 2025

134,046

NET BOOK VALUE

At 31 March 2025

169,454

At 31 March 2024

199,804

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

811,168

156,535

967,703

Additions

-

2,945

2,945

Disposals

-

(3,253

)

(3,253

)

At 31 March 2025

811,168

156,227

967,395

DEPRECIATION

At 1 April 2024

55,430

91,481

146,911

Charge for year

16,223

16,999

33,222

Eliminated on disposal

-

(1,340

)

(1,340

)

At 31 March 2025

71,653

107,140

178,793

NET BOOK VALUE

At 31 March 2025

739,515

49,087

788,602

At 31 March 2024

755,738

65,054

820,792

Cynergy Bank plc holds a legal mortgage, legal assignment and fixed charge over the property.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

26,746

Other debtors

43,858

46,041

43,858

72,787

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

12,000

Trade creditors

1,953

57,989

Taxation and social security

38,828

93,567

Other creditors

878,887

368,846

919,668

532,402

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

578,478

9.	SECURED DEBTS

Cynergy Bank plc holds a debenture over all assets, business, undertakings and rights of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

11.	RELATED PARTY DISCLOSURES

At 31st March 2025 the company owed Aleksha Holdings Ltd, a company which is owned 100% by the director, Mrs R Basra, £597,850 (2024: £0). The company was owed by St. Marguerite Residential Care Home Ltd, a 100% subsidiary of Aleksha Holdings Ltd, £29,209 (2024:£0).