All About Care Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

All About Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04903182 . The registered office is The Old Stables , Beacon Walk , Herne Bay , Kent , CT6 6DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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

Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they 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 revenue recognised by the company in respect of care services provided during the year, exclusive of Value Added Tax and trade discounts. Income is recognised in the accounting period in which the company obtains the right to consideration in exchange for its' performance.

2.4. 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	not provided
Plant & Machinery	20% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	15% on cost
Computer Equipment	25% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.

2.6. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially mesured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets are classified as receivable within one year and are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classfied according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

...CONTINUED

Page 3

Page 4

All About Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Financial Instruments - continued

Basic financial liablities

Basic financial liablities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.7. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current 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

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. Such assets and liabilities are not recognised if the timing difference arsies from goodwill or from the initial recognition of other assets and liabilities in a transaction tht affects neither the tax profit nor the accounting profit. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 82 (2024: 77)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	2,941,184	27,444	138,726	312,822
Additions	-	8,664	-	3,037

As at 31 March 2025	2,941,184	36,108	138,726	315,859

...CONTINUED

Page 4

Page 5

All About Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	-	26,210	80,619	218,563
Provided during the period	-	867	17,391	23,967

As at 31 March 2025	-	27,077	98,010	242,530

Net Book Value
As at 31 March 2025	2,941,184	9,031	40,716	73,329

As at 1 April 2024	2,941,184	1,234	58,107	94,259


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	81,835	3,502,011
Additions	-	11,701

As at 31 March 2025	81,835	3,513,712

Depreciation
As at 1 April 2024	75,533	400,925
Provided during the period	3,595	45,820

As at 31 March 2025	79,128	446,745

Net Book Value
As at 31 March 2025	2,707	3,066,967

As at 1 April 2024	6,302	3,101,086

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	310,230	21,913
Prepayments and accrued income	40,299	45,176
Other debtors	49,801	44,551
Directors' loan accounts	661,551	451,154
Amounts owed by other participating interests	113,640	504,480

	1,175,521	1,067,274

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,718	16,080
Trade creditors	91,996	113,726
Bank loans and overdrafts	121,965	109,340
Corporation tax	232,536	361,768
Other taxes and social security	65,301	25,127
Other creditors	27,565	17,327
Accruals and deferred income	255,675	1,000

	804,756	644,368

Page 5

Page 6

All About Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,045	17,325
Bank loans	533,632	648,845

	541,677	666,170

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,718	16,080
Later than one year and not later than five years	8,045	17,325

	17,763	33,405

	17,763	33,405

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Michael Todd	248,135	304,868	219,917	-	333,086
Mrs Gayle Todd	203,019	283,413	157,967	-	328,465

The above loan is unsecured and repayable on demand. Interest is charged at the 2.25% official rate of interest on the balance during the course of the period. After the balance sheet date but within nine months of the year end the amount of £464,380 was repaid.

11. Reserves

	Revaluation Reserve
	£
As at 1 April 2024	1,150,190

As at 31 March 2025	1,150,190

Page 6

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,066,967		3,101,086

			3,066,967		3,101,086
CURRENT ASSETS
Debtors	5	1,175,521		1,067,274
Cash at bank and in hand		66,076		64,666

		1,241,597		1,131,940
Creditors: Amounts Falling Due Within One Year	6	(804,756 )		(644,368 )

NET CURRENT ASSETS (LIABILITIES)			436,841		487,572

TOTAL ASSETS LESS CURRENT LIABILITIES			3,503,808		3,588,658

Creditors: Amounts Falling Due After More Than One Year	7		(541,677 )		(666,170 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(157,192 )		(165,600 )

NET ASSETS			2,804,939		2,756,888

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Revaluation reserve	11		1,150,190		1,150,190
Profit and Loss Account			1,653,749		1,605,698

SHAREHOLDERS' FUNDS			2,804,939		2,756,888