REGISTERED NUMBER: 10399038 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Windsar Care Centre 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:

REGISTERED OFFICE:

16-20 Bath Road

Slough

Berkshire

SL1 3SA

REGISTERED NUMBER:

10399038 (England and Wales)

ACCOUNTANTS:

GSV Partners Ltd

Progress Business Centre

Whittle Parkway

Slough

Berkshire

SL1 6DQ

FIXED ASSETS

Tangible assets

4

5,020,394

5,077,874

CURRENT ASSETS

Debtors

5

1,840,120

5,856,579

Cash at bank and in hand

327,377

195,630

2,167,497

6,052,209

CREDITORS

Amounts falling due within one year

6

(158,903

)

(165,012

)

NET CURRENT ASSETS

2,008,594

5,887,197

TOTAL ASSETS LESS CURRENT LIABILITIES

7,028,988

10,965,071

CREDITORS

Amounts falling due after more than one year

7

(444,658

)

(4,346,274

)

NET ASSETS

6,584,330

6,618,797

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,584,230

6,618,697

SHAREHOLDERS' FUNDS

6,584,330

6,618,797

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 Centre 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

-

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 46 (2024 - 58 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

5,515,420

773,191

6,288,611

Additions

30,890

81,053

111,943

At 31 March 2025

5,546,310

854,244

6,400,554

DEPRECIATION

At 1 April 2024

688,755

521,982

1,210,737

Charge for year

110,624

58,799

169,423

At 31 March 2025

799,379

580,781

1,380,160

NET BOOK VALUE

At 31 March 2025

4,746,931

273,463

5,020,394

At 31 March 2024

4,826,665

251,209

5,077,874

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

975,462

5,852,264

Other debtors

864,658

4,315

1,840,120

5,856,579

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

26,831

42,625

Taxation and social security

21,165

52,878

Other creditors

110,907

69,509

158,903

165,012

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

32,301

3,707,615

Hire purchase contracts

8,800

12,541

Trade creditors

185

-

Other creditors

403,372

626,118

444,658

4,346,274

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The balance on the 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 Ltd and Windsar Care (UK) LLP incorporated in UK by Virtue of the directors also being members in the LLP.

At balance sheet date the company owed £53,372to Windsar Care Ltd.

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.