REGISTERED NUMBER: 08515434 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Constantia Care Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Morag Collier

Miss Samantha Collier

Mrs Emma Elizabeth Coulstock

REGISTERED OFFICE:

Constantia Care Limited Building 3

North London Business Park

Oakleigh Road South

London

England

N11 1GN

REGISTERED NUMBER:

08515434 (England and Wales)

ACCOUNTANTS:

AFE Accountants Limited

North London Business Park

Oakleigh Road South

New Southgate

London

N11 1GN

FIXED ASSETS

Property, plant and equipment

4

711,452

700,623

CURRENT ASSETS

Debtors

5

245,187

270,680

Cash at bank

20,064

33,690

265,251

304,370

CREDITORS

Amounts falling due within one year

6

505,499

589,839

NET CURRENT LIABILITIES

(240,248

)

(285,469

)

TOTAL ASSETS LESS CURRENT LIABILITIES

471,204

415,154

CREDITORS

Amounts falling due after more than one year

7

467,882

415,024

NET ASSETS

3,322

130

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

3,222

30

SHAREHOLDERS' FUNDS

3,322

130

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 23 December 2025 and were signed on its behalf by:

Mrs Morag Collier - Director

1.	STATUTORY INFORMATION

Constantia Care 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.

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

Revenue 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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 15 (2024 - 17 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

733,153

71,022

804,175

Additions

-

30,370

30,370

At 31 March 2025

733,153

101,392

834,545

DEPRECIATION

At 1 April 2024

41,019

62,533

103,552

Charge for year

6,922

12,619

19,541

At 31 March 2025

47,941

75,152

123,093

NET BOOK VALUE

At 31 March 2025

685,212

26,240

711,452

At 31 March 2024

692,134

8,489

700,623

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

144,375

133,895

Other debtors

100,812

136,785

245,187

270,680

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

32,959

28,020

Trade creditors

38,680

28,147

Amounts owed to group undertakings

101,816

122,171

Taxation and social security

137,532

116,333

Other creditors

194,512

295,168

505,499

589,839

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

354,847

415,024

Other creditors

113,035

-

467,882

415,024

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

ordinary shares

1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Mrs Morag Collier and Mrs Emma Elizabeth Coulstock

Balance outstanding at start of year

120,786

120,749

Amounts advanced

146,277

151,599

Amounts repaid

(167,523

)

(151,562

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

99,540

120,786

During the year advances of £140,374 were made to the directors and these were repayable on demand. The directors paid £23,500 worth of expenses on behalf of the company. The directors were entitled to dividends of £121,000 and directors salary of £17,120 . Interest in the sum of £2,434 was charged by the company at official HMRC Rates.