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REGISTERED NUMBER: 03366004 (England and Wales)

Adara Healthcare Ltd.

Financial Statements For The Year Ended 31st March 2025

| Adara Healthcare Ltd. (Registered number: 03366004) |

Contents of the Financial Statements

For The Year Ended 31st March 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| Adara Healthcare Ltd. |

Company Information

For The Year Ended 31st March 2025

| DIRECTORS: | Mrs S K Hanspaul

| A S Hanspaul

| S S Hanspaul

| REGISTERED OFFICE: | 2 Seedfield Close

| Northampton

| NN3 3PA

| REGISTERED NUMBER: | 03366004 (England and Wales)

| AUDITORS: | Cheney & Co

| Statutory Auditor

| 310 Wellingborough Road

| Northampton

| NN1 4EP

| Adara Healthcare Ltd. (Registered number: 03366004) |

Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 138,670 |  | 158,515 |  |

CURRENT ASSETS

Debtors | 5 | 3,626,914 |  | 3,746,256 |  |

Cash at bank and in hand | 1,329,176 |  | 1,204,571 |  |

4,956,090 |  | 4,950,827 |  |

CREDITORS

Amounts falling due within one year | 6 | 766,709 |  | 387,822 |  |

NET CURRENT ASSETS | 4,189,381 |  | 4,563,005 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,328,051 |  | 4,721,520 |  |

PROVISIONS FOR LIABILITIES | 33,145 |  | 37,800 |  |

NET ASSETS | 4,294,906 |  | 4,683,720 |  |

CAPITAL AND RESERVES

Called up share capital | 50,000 |  | 50,000 |  |

Retained earnings | 4,244,906 |  | 4,633,720 |  |

4,294,906 |  | 4,683,720 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st December 2025 and were signed on its behalf by:

Mrs S K Hanspaul - Director

| Adara Healthcare Ltd. (Registered number: 03366004) |

Notes to the Financial Statements

For The Year Ended 31st March 2025

1. | STATUTORY INFORMATION

| Adara Healthcare Ltd. 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| The turnover of the company consists of fees receivable from local authorities and from privately funded residents of the care home for the year.

| Tangible fixed assets

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

| Depreciation is provided evenly over 5 years on the straight line basis for fixtures & fittings and evenly over 3 years on the straight line basis for plant and equipment.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 123 (2024 - 122 ) .

| Adara Healthcare Ltd. (Registered number: 03366004) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st April 2024 | 508,870 |  |

| Additions | 68,153 |  |

| Disposals | (307,095 | ) |

| At 31st March 2025 | 269,928 |  |

| DEPRECIATION

| At 1st April 2024 | 350,355 |  |

| Charge for year | 82,083 |  |

| Eliminated on disposal | (301,180 | ) |

| At 31st March 2025 | 131,258 |  |

| NET BOOK VALUE

| At 31st March 2025 | 138,670 |  |

| At 31st March 2024 | 158,515 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 194,965 |  | 329,072 |  |

| Amounts owed by group undertakings | 3,407,116 |  | 3,405,402 |  |

| Prepayments and accrued income | 24,833 |  | 11,782 |  |

3,626,914 |  | 3,746,256 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 65,798 |  | 79,114 |  |

| Amounts owed to group undertakings | 19,935 |  | 19,935 |  |

| Tax | 255,236 |  | 116,034 |  |

| Social security and other taxes | 40,681 |  | 37,955 |  |

| Other creditors | 233,238 |  | 9,119 |  |

| Accrued expenses | 151,821 |  | 125,665 |  |

766,709 |  | 387,822 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Paul Sparks FCA FCCA (Senior Statutory Auditor)

| for and on behalf of Cheney & Co

8. | CONTINGENT LIABILITIES

| There were no contingent liabilities as at 31st March 2025 or as at 31st March 2024.

9. | CAPITAL COMMITMENTS

| There were no capital commitments as at 31st March 2025 or as at 31st March 2024.

| Adara Healthcare Ltd. (Registered number: 03366004) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2025

10. | RELATED PARTY DISCLOSURES

| At the year end, the following balances were outstanding with related parties, not wholly owned.

| Admire Healthcare, a fellow subsidiary company, was owed £19,934 by the company. (2024 - £19,934)

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Adara Group Limited.

| The ultimate controlling party is Mrs S K Hanspaul.

| The company's parent undertaking is Adara Group Limited, incorporated in England and Wales. The registered office address of Adara Group Limited is 2 Seedfield Close, Northampton, NN3 3PA. Group Consolidated Financial Statements are available upon request from Companies House, Crown Way, Cardiff, CF14 3UZ. The ultimate controlling party is Mrs. S. K. Hanspaul, a director of Adara Group Limited.