REGISTERED NUMBER: 05307728

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CANDOR CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A W Ferguson

K Charoenson

SECRETARY:

C S Ferguson

REGISTERED OFFICE:

The Scotlands

London Road

Coalville

Leicestershire

LE67 3JJ

REGISTERED NUMBER:

05307728

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Intangible assets

4

3

82

Tangible assets

5

45,017

87,269

45,020

87,351

CURRENT ASSETS

Stocks

44,521

42,441

Debtors

6

187,377

267,458

Cash at bank

73,899

16,816

305,797

326,715

CREDITORS

Amounts falling due within one year

7

122,255

202,039

NET CURRENT ASSETS

183,542

124,676

TOTAL ASSETS LESS CURRENT LIABILITIES

228,562

212,027

CREDITORS

Amounts falling due after more than one year

8

(5,072

)

(15,050

)

PROVISIONS FOR LIABILITIES

(11,254

)

(21,817

)

NET ASSETS

212,236

175,160

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

211,236

174,160

212,236

175,160

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

A W Ferguson - Director

1.	STATUTORY INFORMATION

Candor Care Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

6,220

AMORTISATION

At 1 April 2024

6,138

Charge for year

79

At 31 March 2025

6,217

NET BOOK VALUE

At 31 March 2025

3

At 31 March 2024

82

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

46,375

12,703

111,670

8,501

179,249

Additions

-

260

9,979

3,458

13,697

Disposals

-

-

(35,250

)

-

(35,250

)

At 31 March 2025

46,375

12,963

86,399

11,959

157,696

DEPRECIATION

At 1 April 2024

31,995

12,508

42,301

5,176

91,980

Charge for year

7,234

259

24,343

2,082

33,918

Eliminated on disposal

-

-

(13,219

)

-

(13,219

)

At 31 March 2025

39,229

12,767

53,425

7,258

112,679

NET BOOK VALUE

At 31 March 2025

7,146

196

32,974

4,701

45,017

At 31 March 2024

14,380

195

69,369

3,325

87,269

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

172,515

246,504

Other debtors

14,862

20,954

187,377

267,458

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,981

9,984

Trade creditors

32,781

129,484

Taxation and social security

33,188

17,803

Other creditors

46,305

44,768

122,255

202,039

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,072

15,050