DIGNICARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs G Armstrong

SECRETARY:

Mrs G Armstrong

REGISTERED OFFICE:

Stirton Croft

Stirton Lane

Skipton

North Yorkshire

BD23 3LN

REGISTERED NUMBER:

06396999 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

4

41,265

57,823

CURRENT ASSETS

Debtors

5

1,636,866

1,649,941

Cash at bank and in hand

417,026

80,029

2,053,892

1,729,970

CREDITORS

Amounts falling due within one year

6

355,344

327,167

NET CURRENT ASSETS

1,698,548

1,402,803

TOTAL ASSETS LESS CURRENT LIABILITIES

1,739,813

1,460,626

CREDITORS

Amounts falling due after more than one year

7

(39,370

)

(59,624

)

PROVISIONS FOR LIABILITIES

9

(6,700

)

(10,609

)

NET ASSETS

1,693,743

1,390,393

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

1,693,741

1,390,391

SHAREHOLDERS' FUNDS

1,693,743

1,390,393

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 November 2025 and were signed by:

Mrs G Armstrong - Director

1.	STATUTORY INFORMATION

Dignicare Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred 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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 65 (2024 - 63 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

5,621

106,953

12,015

124,589

Disposals

-

(5,300

)

-

(5,300

)

At 31 March 2025

5,621

101,653

12,015

119,289

DEPRECIATION

At 1 April 2024

3,468

52,307

10,991

66,766

Charge for year

323

12,916

338

13,577

Eliminated on disposal

-

(2,319

)

-

(2,319

)

At 31 March 2025

3,791

62,904

11,329

78,024

NET BOOK VALUE

At 31 March 2025

1,830

38,749

686

41,265

At 31 March 2024

2,153

54,646

1,024

57,823

The net book value of tangible fixed assets includes £ 31,820 (2024 - £ 42,426 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

78,777

82,311

Other debtors

502,055

428,080

Directors' current accounts

763,348

891,744

s455 tax paid

292,686

247,806

1,636,866

1,649,941

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,375

10,119

Hire purchase contracts

9,156

9,156

Trade creditors

4,634

4,996

Tax

156,048

129,277

Social security and other taxes

404

17,668

Other creditors

13,028

11,419

Accrued expenses

161,699

144,532

355,344

327,167

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

5,273

10,375

Bank loans - 2-5 years

-

5,276

Hire purchase contracts

34,097

43,973

39,370

59,624

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

15,648

25,770

Hire purchase contracts

43,253

53,129

58,901

78,899

Bank loans are secured by a fixed and floating charge over the assets of the company.

Hire Purchase debt is secured by a charge over the specific asset which is the subject of the agreement.

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

6,700

10,609

Deferred

tax

£

Balance at 1 April 2024

10,609

Accelerated capital allowances

(3,909

)

Balance at 31 March 2025

6,700

The entire provision for deferred taxation is in respect of accelerated capital allowances.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1.00

2

2

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mrs G Armstrong

Balance outstanding at start of year

891,743

783,765

Amounts advanced

151,605

107,978

Amounts repaid

(280,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

763,348

891,743

The loan to the director is interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

Mrs G Armstrong has a beneficial interest in the entire issued share capital and therefore controls the company.