REGISTERED NUMBER: 06956408 (England and Wales)

Audited Financial Statements for the Year Ended 31st March 2025

for

White Leaf Support Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E Bland

K L Taylor

W R Whymark

REGISTERED OFFICE:

Unit 1, Lancaster Court

Coronation Road

Cressex Business Park

High Wycombe

Buckinghamshire

HP12 3TD

REGISTERED NUMBER:

06956408 (England and Wales)

SENIOR STATUTORY AUDITOR:

S, Paramaguru (FCCA)

AUDITORS:

Param & Company Limited

1st Floor

44-50 The Broadway

Southall

Middlesex

UB1 1QB

FIXED ASSETS

Tangible assets

4

5,891

6,759

CURRENT ASSETS

Debtors

5

2,798,224

2,271,555

Cash at bank and in hand

375

9,484

2,798,599

2,281,039

CREDITORS

Amounts falling due within one year

6

1,328,520

1,051,372

NET CURRENT ASSETS

1,470,079

1,229,667

TOTAL ASSETS LESS CURRENT LIABILITIES

1,475,970

1,236,426

PROVISIONS FOR LIABILITIES

1,473

1,690

NET ASSETS

1,474,497

1,234,736

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

1,474,396

1,234,635

SHAREHOLDERS' FUNDS

1,474,497

1,234,736

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th October 2025 and were signed on its behalf by:

W R Whymark - Director

1.	STATUTORY INFORMATION

White Leaf Support 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.

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.

Revenue comprises income from the provision of social care services, including residential and domiciliary care. Revenue is recognised in the period in which the services are provided to service users, based on contracted or agreed rates with local authorities, health bodies, or private individuals. Income received in advance of care provision is deferred and recognised as income when the related services are delivered. Revenue under block contracts is recognised over the term of the agreement or as services are rendered, where appropriate. Grants are recognised as income when the related conditions are met.

Tangible fixed assets

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

Fixtures and fittings

-

25% Straight line

Computer equipment

-

33% Straight Line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interests in the assets of the company after deducting all of its liabilities.

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 105 (2024 - 103 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2024

28,207

33,890

62,097

Additions

-

2,891

2,891

At 31st March 2025

28,207

36,781

64,988

DEPRECIATION

At 1st April 2024

25,414

29,924

55,338

Charge for year

906

2,853

3,759

At 31st March 2025

26,320

32,777

59,097

NET BOOK VALUE

At 31st March 2025

1,887

4,004

5,891

At 31st March 2024

2,793

3,966

6,759

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

335,629

309,368

Amounts owed by group undertakings

2,417,609

1,908,252

Other debtors

44,986

53,935

2,798,224

2,271,555

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

98,093

-

Trade creditors

80,293

75,040

Amounts owed to group undertakings

350,416

348,900

Taxation and social security

304,394

171,179

Other creditors

495,324

456,253

1,328,520

1,051,372

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

24,940

16,993

Between one and five years

18,352

11,399

43,292

28,392

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

1

B Ordinary

£1

1

1

101

101

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

The Report of the Auditors was unqualified.

S, Paramaguru (FCCA) (Senior Statutory Auditor)

for and on behalf of Param & Company Limited

10.	ULTIMATE CONTROLLING PARTY

The directors consider White Leaf Care Properties Limited to be the immediate parent company and The Coin Group Limited to be the ultimate parent company.

The largest and smallest group, in which this company's information is consolidated is that of The Coin Group Limited. The company is incorporated in England and Wales and is preparing its consolidated financial statements to 31 March 2024.