Care Provision Healthcare Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05247834 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Care Provision Healthcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Z D Chaudhry

Mr H Potgieter

REGISTERED OFFICE:

319b Walton Road

West Molesey

KT8 2QG

REGISTERED NUMBER:

05247834 (England and Wales)

AUDITORS:

Merit Accountants and Tax Advisors Ltd

16 Upper Woburn Place

London

WC1H 0AF

FIXED ASSETS

Tangible assets

5

935,360

943,823

CURRENT ASSETS

Debtors

6

5,351,903

4,681,609

Cash at bank and in hand

42,520

987

5,394,423

4,682,596

CREDITORS

Amounts falling due within one year

7

5,283,850

4,587,103

NET CURRENT ASSETS

110,573

95,493

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,045,933

1,039,316

CREDITORS

Amounts falling due after more than one
year

8

(101,326

)

(143,152

)

PROVISIONS FOR LIABILITIES

(44,910

)

(46,608

)

NET ASSETS

899,697

849,556

CAPITAL AND RESERVES

Called up share capital

1,700

Revaluation reserve

9

114,720

Retained earnings

783,277

733,136

SHAREHOLDERS' FUNDS

899,697

849,556

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 19 December 2025 and were signed on its behalf by:

Mr Z D Chaudhry - Director

1.	STATUTORY INFORMATION

Care Provision Healthcare 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 as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Plant and machinery etc

-

25% on reducing balance

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.

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.

Going concern

The directors have formed a judgement, at the time of approving the financial statements, that the company has adequate resources to enable it to continue in operational existence for the foreseeable future. As such, the financial statements have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 18 ) .

4.	AUDITORS' REMUNERATION

31.3.25

31.3.24

£

Fees payable to the company's auditors for the audit of the company's
financial statements

3,692

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 April 2024

900,000

185,866

1,085,866

Additions

-

2,580

At 31 March 2025

900,000

188,446

1,088,446

DEPRECIATION

At 1 April 2024

-

142,043

Charge for year

-

11,043

At 31 March 2025

-

153,086

NET BOOK VALUE

At 31 March 2025

900,000

35,360

935,360

At 31 March 2024

900,000

43,823

943,823

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2023

152,960

-

152,960

Cost

747,040

188,446

935,486

900,000

188,446

1,088,446

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

27,110

8,867

Amounts owed by group undertakings

5,324,793

4,672,742

5,351,903

4,681,609

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

36,846

40,536

Trade creditors

236

4,302

Amounts owed to group undertakings

4,123,334

3,680,475

Amounts owed to participating interests

1,086,013

747,498

Taxation and social security

33,729

110,333

Other creditors

3,692

3,959

5,283,850

4,587,103

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Other creditors

101,326

143,152

Included in other creditors is a bank loan of £101,326 (2024 £143,152) secured against the company's assets.

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

114,720

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Hussein Bhaiji CTA, FCCA (Senior Statutory Auditor)

for and on behalf of Merit Accountants and Tax Advisors Ltd

11.	RELATED PARTY DISCLOSURES

Trustcare Management Limited is the immediate and ultimate parent company by virtue of holding 100% of the issued share capital of the company. It is a company incorporated in England and Wales and it's Registered Office is at 319B Walton Road, West Molesey, Surrey, KT8 2QG.

Management fees charged by the parent to the company was £30,785 (2024: £30,929).

Included in creditors are the following loan balances: £967,536 (2024: £680,498) owed to Focus Care Supported Living Ltd, £5,000 (2024: £Nil) owed to Zenek Holdings Ltd, £15,000 (2024: £15,000) owed to Lorac Property Ltd, £80,255 (2024: £52,000) owed to Lorac Lodge Ltd, £14,219 (2024: £Nil) owed to Trustcare Cambridgeshire Ltd and £4,000 (2024: £Nil) owed to Focus Home Care Ltd. These amounts are payable on demand. The entities are considered related parties, as Zameer Deen Chaudhry is a director with significant influence in all of them.

12.	PENSION COMMITMENTS

The amount recognised in the profit and loss as an expense in relation to defined contribution plans was £10,564 (2024: £7,124). As at the period end contributions totalling £2,071 (2024: £580) were payable.