REGISTERED NUMBER: 10611676 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Divine Health & Care Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J P Paul

Mrs S Jees

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton

Bristol

BS8 3NG

REGISTERED NUMBER:

10611676 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

46,193

9,246

CURRENT ASSETS

Debtors

5

480,107

637,357

Cash at bank

4,614

53,576

484,721

690,933

CREDITORS

Amounts falling due within one year

6

32,264

128,730

NET CURRENT ASSETS

452,457

562,203

TOTAL ASSETS LESS CURRENT LIABILITIES

498,650

571,449

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

498,550

571,349

SHAREHOLDERS' FUNDS

498,650

571,449

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 22 December 2025 and were signed on its behalf by:

J P Paul - Director

Mrs S Jees - Director

1.	STATUTORY INFORMATION

Divine Health & Care Services 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.

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 3 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

1,765

1,727

13,500

5,089

22,081

Additions

-

-

43,740

-

43,740

Disposals

-

-

(13,500

)

-

(13,500

)

At 31 March 2025

1,765

1,727

43,740

5,089

52,321

DEPRECIATION

At 1 April 2024

265

803

8,635

3,132

12,835

Charge for year

225

139

911

653

1,928

Eliminated on disposal

-

-

(8,635

)

-

(8,635

)

At 31 March 2025

490

942

911

3,785

6,128

NET BOOK VALUE

At 31 March 2025

1,275

785

42,829

1,304

46,193

At 31 March 2024

1,500

924

4,865

1,957

9,246

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

84,823

Other debtors

32,696

44,846

Divine land & property ltd

66,579

428,618

J&L Home Construction Ltd

344,694

-

Lakeshore Care Homes Ltd

300

-

Directors' current accounts

34,813

76,814

Prepayments

1,025

2,256

480,107

637,357

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,576

23,458

Trade creditors

-

906

Tax

859

92,619

Pension

2,007

2,104

Other creditors

10,575

3,852

Accrued expenses

5,247

5,791

32,264

128,730

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

571,349

Profit for the year

5,201

Dividends

(78,000

)

At 31 March 2025

498,550

9.	RELATED PARTY DISCLOSURES

The company made an interest free loan to Divine Land and Property Limited, a company of which Mr J P Paul is a director and majority shareholder. At the year-end the balance of this loan amounted to £66,579 (2024: £428,618).

The company made an interest free loan to J&L Home Construction Limited, a company of which Mr J P Paul is a director and 50% shareholder. At the year-end the balance of this loan amounted to £344,694 (2024: Nil).

The company made an interest free loan to Lakeshore Care Homes Limited, a company of which Mr J P Paul is a director and 50% shareholder. At the year-end the balance of this loan amounted to £300 (2024: Nil).