Company registration number 04509333 (England and Wales)
CAMELLIA CARE (CHANDLERS FORD) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CAMELLIA CARE (CHANDLERS FORD) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
CAMELLIA CARE (CHANDLERS FORD) LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
7
3,445,931
2,885,465
Cash at bank and in hand
344,418
457,661
3,790,349
3,343,126
Creditors: amounts falling due within one year
8
(2,448,383)
(2,179,750)
Net current assets
1,341,966
1,163,376
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,341,866
1,163,276
Total equity
1,341,966
1,163,376

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 20 November 2025 and are signed on its behalf by:
K Rajan
Director
Company Registration No. 04509333
CAMELLIA CARE (CHANDLERS FORD) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Camellia Care (Chandlers Ford) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 9 Bonhill Street, London, EC2A 4DJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the total invoice value of sales made during the year, relating to services provided in the year under review.

The total turnover of the company for the year has been derived from its principal activity wholly undertaken in the UK.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% straight line
Fixtures, fittings & equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

CAMELLIA CARE (CHANDLERS FORD) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from connected companies, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

CAMELLIA CARE (CHANDLERS FORD) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
41
37
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
59,241
82,074
5
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
202,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
202,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
CAMELLIA CARE (CHANDLERS FORD) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
6
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
368,196
Depreciation and impairment
At 1 April 2024 and 31 March 2025
368,196
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
214,362
36,012
Amounts owed by group undertakings
3,231,569
2,849,453
3,445,931
2,885,465
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
24,678
17,291
Amounts owed to group undertakings
1,784,253
1,603,803
Corporation tax
59,241
82,074
Other taxation and social security
12,485
17,470
Other creditors
567,726
459,112
2,448,383
2,179,750
9
Financial commitments, guarantees and contingent liabilities

The company has granted a cross guarantee of fixed and floating charges for the outstanding £801,150 loan provided to Shangri-la Limited (07105940) and the outstanding £1,121,696 loan provided to Kargini Holdings Limited (08228313) by the Royal Bank of Scotland plc.

10
Related party transactions

The company was owed £3,231,569 at the balance sheet date (202 4: £2,849,453) and owed £2,221,611 (202 4: £2,055,949) by companies in which the controlling shareholder had a joint or controlling interest, both within and outside the Kargini Holdings Group. No interest was payable on these balances.

CAMELLIA CARE (CHANDLERS FORD) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
11
Parent company

The company is owned by Camellia Care Holdings Limited, which is in turn owned by Kargini Holdings Limited. Both companies are incorporated in England and Wales and share the same registered address as Camellia Care (Chandlers Ford) Ltd.

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