United Safe Care Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

United Safe Care Limited

Balance Sheet

31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	1,710
Current assets
Cash at bank and in hand		1,481	182
Creditors: Amounts falling due within one year	5	(472,579)	(489,649)
Net current liabilities		(471,098)	(489,467)
Total assets less current liabilities		(471,098)	(487,757)
Provisions for liabilities		-	(713)
Net liabilities		(471,098)	(488,470)
Capital and reserves
Called up share capital		100	100
Profit and loss account		(471,198)	(488,570)
Shareholders' deficit		(471,098)	(488,470)

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 24 December 2025
 

......................................... Mr David Romero McGuire Director

Company Registration Number: 06519221

United Safe Care Limited

Notes to the Financial Statements

Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales, United Kingdom.

The address of its registered office is:
Airport House
Purley Way
Croydon
CR0 0XZ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Summary of disclosure exemptions

- the requirements of section 33 Related Party Disclosures paragraph 33.7.

Going concern

The financial statements have been prepared on a going concern basis. The director acknowledges that there exists a material uncertainty relating to going concern because the company has net liabilities on the balance sheet as at 31 March 2025 of £471,098 despite the surplus in the year of £17,372. The company has incurred minimal expenses in the year after finishing its last service in 2020. The company is currently in discussions with the Local Authority in regards to working together on a new contract in the future.

Throughout this period the company is being supported by the group. As a result the accounts have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The Company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity; and
- specific criteria have been met for each of the Company's activities.

United Safe Care Limited

Notes to the Financial Statements

Year Ended 31 March 2025

Tax

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantially enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% Reducing Balance
Equipment	25% Reducing Balance

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.


 

United Safe Care Limited

Notes to the Financial Statements

Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4	Tangible assets

	Equipment £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	7,157	7,175	14,332
Disposals	(7,157)	(7,175)	(14,332)
At 31 March 2025	-	-	-
Depreciation
At 1 April 2024	6,472	6,150	12,622
Eliminated on disposal	(6,472)	(6,150)	(12,622)
At 31 March 2025	-	-	-
Carrying amount
At 31 March 2025	-	-	-
At 31 March 2024	685	1,025	1,710

United Safe Care Limited

Notes to the Financial Statements

Year Ended 31 March 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings		470,713	487,784
VAT payable / (recoverable)		(200)	(200)
Accruals and deferred income		1,400	1,400
Other creditors		666	665
		472,579	489,649

6	Parent and ultimate parent undertaking

The company's immediate parent is Diagrama Foundation - Psychosocial Intervention, incorporated in England and Wales.

 The most senior parent entity producing publicly available financial statements is Diagrama Foundation - Psychosocial Intervention. These financial statements are available upon request from Companies House, Crown Way, Cardiff, CF14 3UZ
 

7	Audit report

The financial statements for the year ended 31 March 2025 were audited by:

PKF Francis Clark, Statutory Auditor
Lowin House
Tregolls Road
Truro
TR1 2NA

The Independent Auditors' Report was unqualified but included the modification as set out below.
We draw attention to Note 2 in the financial statements, which indicates that the company has net liabilities of £471,098 at 31 March 2025 and currently has no active contracts. As stated in Note 2, these conditions, along with other matters as set out in the note, indicate a material uncertainty exists that may cast doubt on the company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.
The name of the Senior Statutory Auditor who signed the audit report was Darren Perry BA (Hons) ACA DChA, who signed for and on behalf of PKF Francis Clark on 24 December 2025.