REGISTERED NUMBER: 09935586 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Elgar Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss L V Cooper

REGISTERED OFFICE:

Unit 6, 178 Widemarsh Street

Hereford

HR4 9HN

REGISTERED NUMBER:

09935586 (England and Wales)

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Tangible assets

4

27,730

20,001

CURRENT ASSETS

Debtors

5

179,139

181,605

Cash at bank and in hand

6,727

27,204

185,866

208,809

CREDITORS

Amounts falling due within one year

6

158,181

194,501

NET CURRENT ASSETS

27,685

14,308

TOTAL ASSETS LESS CURRENT LIABILITIES

55,415

34,309

CREDITORS

Amounts falling due after more than one year

7

(5,594

)

-

PROVISIONS FOR LIABILITIES

(6,378

)

(4,277

)

NET ASSETS

43,443

30,032

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

43,423

30,012

43,443

30,032

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 director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

Miss L V Cooper - Director

1.	STATUTORY INFORMATION

Elgar Care 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.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Fixtures, fittings and equipment

-

15% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 67 (2024 - 75 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Improvements

fittings

to

and

Computer

property

equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2024

-

32,479

-

32,479

Additions

4,840

-

8,067

12,907

At 31 March 2025

4,840

32,479

8,067

45,386

DEPRECIATION

At 1 April 2024

-

12,478

-

12,478

Charge for year

968

3,000

1,210

5,178

At 31 March 2025

968

15,478

1,210

17,656

NET BOOK VALUE

At 31 March 2025

3,872

17,001

6,857

27,730

At 31 March 2024

-

20,001

-

20,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

69,929

54,718

Other debtors

109,210

126,887

179,139

181,605

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,515

25,495

Trade creditors

-

9,121

Taxation and social security

133,369

156,775

Other creditors

11,297

3,110

158,181

194,501

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,594

-