REGISTERED NUMBER: 06850067 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Windsar Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr P Anand

Dr M L R L Hemantha Kumar

SECRETARY:

Dr P Anand

REGISTERED OFFICE:

16-20 Bath Road

Slough

SL1 3SA

REGISTERED NUMBER:

06850067 (England and Wales)

ACCOUNTANTS:

GSV Partners Ltd

Progress Business Centre

Whittle Parkway

Slough

Berkshire

SL1 6DQ

FIXED ASSETS

Tangible assets

4

3,196,977

3,325,830

CURRENT ASSETS

Debtors

5

2,623,587

3,491,847

Cash at bank and in hand

1,973,963

7,116,236

4,597,550

10,608,083

CREDITORS

Amounts falling due within one year

6

(55,923

)

(50,932

)

NET CURRENT ASSETS

4,541,627

10,557,151

TOTAL ASSETS LESS CURRENT LIABILITIES

7,738,604

13,882,981

CREDITORS

Amounts falling due after more than one year

7

(2,120,015

)

(8,038,509

)

NET ASSETS

5,618,589

5,844,472

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,618,489

5,844,372

SHAREHOLDERS' FUNDS

5,618,589

5,844,472

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 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 4 December 2025 and were signed on its behalf by:

Dr P Anand - Director

Dr M L R L Hemantha Kumar - Director

1.	STATUTORY INFORMATION

Windsar 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.

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% straight Line method

Plant and machinery etc

-

25% on cost and 20% on reducing balance

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.

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 45 (2024 - 45 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

4,020,065

886,067

4,906,132

Additions

7,493

42,501

49,994

At 31 March 2025

4,027,558

928,568

4,956,126

DEPRECIATION

At 1 April 2024

1,045,892

534,410

1,580,302

Charge for year

80,531

98,316

178,847

At 31 March 2025

1,126,423

632,726

1,759,149

NET BOOK VALUE

At 31 March 2025

2,901,135

295,842

3,196,977

At 31 March 2024

2,974,173

351,657

3,325,830

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

106,187

38,230

Other debtors

2,517,400

3,453,617

2,623,587

3,491,847

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

13,577

20,033

Taxation and social security

39,819

23,829

Other creditors

2,527

7,070

55,923

50,932

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,402,986

2,324,247

Hire purchase contracts

-

4,262

Other creditors

717,029

5,710,000

2,120,015

8,038,509

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The balance on directors loan account was nil at 31 March 2025.

The directors Dr. P Anand and Dr. M.L.H Kumar had an interest in the company's transaction with Windsar Care (UK) LLP incorporated in UK by virtue of the directors also being members in that LLP.

At the balance sheet date, Windsar Care QECC Ltd owed the company £2,238,017.25 see note 6.

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of Dr P Anand (26% share) and Dr M L H Kumar (26% share) and their families, by virtue of the fact that between them they own 100% of the issued share capital.