REGISTERED NUMBER: 06011792 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

VISTA CARE LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

471,845

480,812

Investments

6

270,000

-

741,845

480,812

CURRENT ASSETS

Stocks

1,200

1,200

Debtors

7

2,221,395

1,582,993

Cash at bank and in hand

864,974

1,005,077

3,087,569

2,589,270

CREDITORS

Amounts falling due within one year

8

635,216

662,672

NET CURRENT ASSETS

2,452,353

1,926,598

TOTAL ASSETS LESS CURRENT LIABILITIES

3,194,198

2,407,410

CREDITORS

Amounts falling due after more than one year

9

79,993

104,034

NET ASSETS

3,114,205

2,303,376

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

3,114,203

2,303,374

SHAREHOLDERS' FUNDS

3,114,205

2,303,376

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

D A Watts - Director

M A Watts - Director

1.	STATUTORY INFORMATION

Vista Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06011792

Registered office:

3rd Floor

21 Perrymount Road

Haywards Heath

West Sussex

RH16 3TP

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents resident's fees and is is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 15 years.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

life:

Land and buildings

2% to 20% per annum straight line (buildings and components only)

Fixtures, fittings & equipment

25% per annum reducing balance

Motor vehicles

25% per annum reducing balance

Investments in subsidiaries

Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals are recognised immediately to profit and loss.

Stocks

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

Stocks of unused foodstuffs is included at a nominal base value.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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

The average number of employees during the year was 108 (2024 - 99 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

407,452

Disposals

(407,452

)

At 31 March 2025

-

AMORTISATION

At 1 April 2024

407,452

Eliminated on disposal

(407,452

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

506,168

91,746

46,614

644,528

Additions

-

8,384

-

8,384

Disposals

-

(23,950

)

-

(23,950

)

At 31 March 2025

506,168

76,180

46,614

628,962

DEPRECIATION

At 1 April 2024

63,549

65,202

34,965

163,716

Charge for year

4,137

7,544

2,912

14,593

Eliminated on disposal

-

(21,192

)

-

(21,192

)

At 31 March 2025

67,686

51,554

37,877

157,117

NET BOOK VALUE

At 31 March 2025

438,482

24,626

8,737

471,845

At 31 March 2024

442,619

26,544

11,649

480,812

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

270,000

At 31 March 2025

270,000

NET BOOK VALUE

At 31 March 2025

270,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

2,009,844

1,424,291

Other debtors

-

712

Directors' current accounts

239

-

Tax

12,845

25,586

Prepayments and accrued income

198,467

-

Accruals

-

132,404

2,221,395

1,582,993

Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

23,385

22,728

Trade creditors

4,511

4,275

Amounts owed to group undertakings

271,020

-

Tax

238,487

242,078

Social security and other taxes

58,783

44,762

Other creditors

38,016

13,045

Directors' current accounts

108

292,095

Accruals and deferred income

906

43,689

635,216

662,672

Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

79,993

104,034

The bank loans are secured by a first legal charge over the freehold properties of the company.