REGISTERED NUMBER: 05196509 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SALISBURY CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N K Adatia

M S Nahal

J Gadhia

SECRETARY:

A H Gadhia

REGISTERED OFFICE:

52 Lulworth Drive

Pinner

Middlesex

HA5 1NE

REGISTERED NUMBER:

05196509 (England and Wales)

ACCOUNTANTS:

Sage & Co

Chartered Accountants

40 High Street

Northwood

Middlesex

HA6 1BN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

723,928

733,920

723,928

733,920

CURRENT ASSETS

Stocks

500

500

Debtors

6

201,531

211,249

Cash at bank

237,210

145,313

439,241

357,062

CREDITORS

Amounts falling due within one year

7

72,954

51,259

NET CURRENT ASSETS

366,287

305,803

TOTAL ASSETS LESS CURRENT LIABILITIES

1,090,215

1,039,723

PROVISIONS FOR LIABILITIES

4,500

6,000

NET ASSETS

1,085,715

1,033,723

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,085,615

1,033,623

SHAREHOLDERS' FUNDS

1,085,715

1,033,723

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 10 December 2025 and were signed on its behalf by:

N K Adatia - Director

1.	STATUTORY INFORMATION

Salisbury 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Freehold property

-

2% on cost of buildings

Short leasehold

-

25% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

30% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 32 (2024 - 33 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

300,000

AMORTISATION

At 1 April 2024

and 31 March 2025

300,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Short

and

Computer

property

leasehold

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

800,340

10,030

165,766

1,846

977,982

Additions

4,300

-

-

-

4,300

At 31 March 2025

804,640

10,030

165,766

1,846

982,282

DEPRECIATION

At 1 April 2024

91,226

10,030

140,960

1,846

244,062

Charge for year

8,090

-

6,202

-

14,292

At 31 March 2025

99,316

10,030

147,162

1,846

258,354

NET BOOK VALUE

At 31 March 2025

705,324

-

18,604

-

723,928

At 31 March 2024

709,114

-

24,806

-

733,920

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,656

19,200

Amounts owed by group undertakings

196,522

188,874

Prepayments and accrued income

3,353

3,175

201,531

211,249

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

56,290

35,623

Social security and other taxes

7,801

6,426

Accruals and deferred income

8,863

9,210

72,954

51,259

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	CONTINGENT LIABILITIES

The company has given guarantees supported by a charge over its freehold property and debenture over company assets in respect of the bank borrowings of its parent company. The amount of the secured loan outstanding at the year end was £14,225.

10.	OTHER FINANCIAL COMMITMENTS

At the period end, the company had total commitments under operating leases over the remaining life of those leases of approximately £21,254 (2023: £12,238).

11.	RELATED PARTY DISCLOSURES

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.