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Registered number: 03224064
Delta Care Ltd
Unaudited Financial Statements
For the Period 1 April 2024 to 5 April 2025
MJH Accountants Limited
129 Woodplumpton Road
Fulwood
Preston
Lancashire
PR2 3LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—9
Page 1
Balance Sheet
Registered number: 03224064
5 April 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,444 3,825
Tangible Assets 5 592,316 538,211
Investments 6 329,180 329,180
923,940 871,216
CURRENT ASSETS
Stocks 7 3,725 2,735
Debtors 8 2,125,440 1,309,917
Cash at bank and in hand 460,376 70,515
2,589,541 1,383,167
Creditors: Amounts Falling Due Within One Year 9 (2,418,048 ) (1,254,249 )
NET CURRENT ASSETS (LIABILITIES) 171,493 128,918
TOTAL ASSETS LESS CURRENT LIABILITIES 1,095,433 1,000,134
Creditors: Amounts Falling Due After More Than One Year 10 (701,111 ) (707,347 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 12 (53,712 ) (52,854 )
NET ASSETS 340,610 239,933
CAPITAL AND RESERVES
Called up share capital 13 100 100
Revaluation reserve 16 36,421 36,421
Profit and Loss Account 304,089 203,412
SHAREHOLDERS' FUNDS 340,610 239,933
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For the period ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A Baki
Director
15 December 2025
The notes on pages 3 to 9 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Delta Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03224064 . The registered office is Charlotte House, 17 Charlotte Street, Preston, Lancashire, PR1 3RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the fair value of the consideration receivable for care and other related services provided in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts.
The company recognises revenue when the amount can be reliably measured; it is probable that future economic benefits will flow to the entity; and when the services have been provided.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 2 and 10 years respectively.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Property Held at revalued amount
Plant & Machinery 20% on written down value
Motor Vehicles 25% on written down value
Fixtures & Fittings 20% on written down value
Computer Equipment 33.3% on written down value
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.11. Business Combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
2.12. Investments in Subsidiaries
Investments in subsidiary undertakings are stated at cost less provision for impairment. Cost represents the fair value of shares issued by the Compnay in exchange for shares in the subsidiary undertakings at the time the group was formed. The difference between the fair value of the consideration given and the nominal value of shares issued by the Company has been credited to the merger reserve.
The carrying value of subsidiary undertakings is reviewed annually for indications of impairment and adjusted accordingly.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 387 (2024: 328)
387 328
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 310,876
As at 5 April 2025 310,876
Amortisation
As at 1 April 2024 307,051
Provided during the period 1,381
As at 5 April 2025 308,432
Net Book Value
As at 5 April 2025 2,444
As at 1 April 2024 3,825
5. Tangible Assets
Land & Property
Freehold Property Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 April 2024 350,030 59,764 171,810 72,863
Additions - 4,680 123,330 12,192
Disposals - (550 ) (7,000 ) (12,621 )
As at 5 April 2025 350,030 63,894 288,140 72,434
Depreciation
As at 1 April 2024 - 53,755 42,750 42,654
Provided during the period - 1,687 68,067 8,318
Disposals - (340 ) (3,363 ) (10,777 )
As at 5 April 2025 - 55,102 107,454 40,195
Net Book Value
As at 5 April 2025 350,030 8,792 180,686 32,239
As at 1 April 2024 350,030 6,009 129,060 30,209
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2024 56,481 710,948
Additions 7,067 147,269
Disposals (6,993 ) (27,164 )
As at 5 April 2025 56,555 831,053
...CONTINUED
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Depreciation
As at 1 April 2024 33,578 172,737
Provided during the period 8,676 86,748
Disposals (6,268 ) (20,748 )
As at 5 April 2025 35,986 238,737
Net Book Value
As at 5 April 2025 20,569 592,316
As at 1 April 2024 22,903 538,211
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5 April 2025 31 March 2024
£ £
Motor Vehicles 166,509 105,025
6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 April 2024 329,180
As at 5 April 2025 329,180
Provision
As at 1 April 2024 -
As at 5 April 2025 -
Net Book Value
As at 5 April 2025 329,180
As at 1 April 2024 329,180
Subsidiary Undertakings
The company holds an investment in the following subsidiary undertaking as at 5 April 2025:
Name of Undertaking
Country of Incorporation
Share Class
% Held
Principal Activity
Rivington Park Care Home Limited
England & Wales
Ordinary
100%
Community care provider
The registered office of each subsidiary is: Charlotte House, 17 Charlotte Street, Preston, Lancashire, PR1 3RE.
7. Stocks
5 April 2025 31 March 2024
£ £
Stock 3,725 2,735
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8. Debtors
5 April 2025 31 March 2024
£ £
Due within one year
Trade debtors 1,425,438 677,490
Amounts owed by group undertakings 130,796 86,468
Other debtors 88,389 65,142
1,644,623 829,100
Due after more than one year
Amounts owed by group undertakings 480,817 480,817
2,125,440 1,309,917
9. Creditors: Amounts Falling Due Within One Year
5 April 2025 31 March 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,822 9,800
Trade creditors 93,757 127,756
Bank loans and overdrafts 58,036 194,352
Amounts owed to group undertakings 886,593 187,524
Other creditors 862,075 621,124
Taxation and social security 497,765 113,693
2,418,048 1,254,249
10. Creditors: Amounts Falling Due After More Than One Year
5 April 2025 31 March 2024
£ £
Net obligations under finance lease and hire purchase contracts 105,627 59,700
Bank loans 471,363 515,545
Other creditors 124,121 132,102
701,111 707,347
Of the creditors falling due after more than one year the following amounts are due after more than five years;
5 April 2025 31 March 2024
£ £
Net obligations under finance lease and hire purchase contracts - 20,500
Bank loans 274,547 293,541
Other Creditors 96,070 117,284
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11. Obligations Under Finance Leases and Hire Purchase
5 April 2025 31 March 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,822 9,800
Later than one year and not later than five years 105,627 39,200
Later than five years - 20,500
125,449 69,500
125,449 69,500
12. Deferred Taxation
The provision for deferred tax is made up as follows:
5 April 2025 31 March 2024
£ £
Accelerated capital allowances 66,933 52,854
Other timing differences (13,221) -
53,712 52,854
13. Share Capital
5 April 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
14. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
5 April 2025 31 March 2024
£ £
Not later than one year 58,650 49,172
Later than one year and not later than five years 28,601 7,752
87,251 56,924
15. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £36,587 (2024: £52,769) were due to the fund. They are included in Other Creditors.
16. Reserves
Revaluation Reserve
£
As at 1 April 2024 36,421
As at 5 April 2025 36,421
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17. Ultimate Controlling Party
Delta Care Limited is a wholly owned subsidiary of Delta Care Group Limited. 
Delta Care Group Limited is a company controlled by Mr P.A. Baki and Mr A. Baki who own 70% of the issued share capital.
Delta Care Group Limited was incorporated in the United Kingdom. As a small group, Delta Care Group Limited is exempt from the requirement to prepare consolidated financial statements.
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