REGISTERED NUMBER: 06526813 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 31 March 2025

for

FOCUS CARE SUPPORTED LIVING LTD

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

5

Income Statement

8

Other Comprehensive Income

9

Balance Sheet

10

Statement of Changes in Equity

11

Cash Flow Statement

12

Notes to the Cash Flow Statement

13

Notes to the Financial Statements

14

DIRECTORS:

Mr C A Milner

Mr Z D Chaudhry

Mr H Potgieter

REGISTERED OFFICE:

319b Walton Road

West Molesey

KT8 2QG

REGISTERED NUMBER:

06526813 (England and Wales)

AUDITORS:

Merit Accountants and Tax Advisors Ltd

16 Upper Woburn Place

London

WC1H 0AF

The directors present their strategic report for the year ended 31 March 2025.

REVIEW OF BUSINESS

Focus Care Supported Living Ltd achieved significant financial and operational milestones during the year, including

revenue growth. Despite challenges, the company maintained a strong financial position, reflecting its resilience and effective strategic growth initiatives.

During the period, the company’s turnover increased to £15,506,369 from £14,876,433 in the preceding year, while pre-tax profit was £1,016,981 compared to £482,632 before allowing for tax and dividends payments.

The net assets of the company for the year under review was £2,078,143 (2024: £1,598,452).

PRINCIPAL RISKS AND UNCERTAINTIES

The directors recognise that there are a number of risks within the business which may affect the performance of the

company. These risks are subject to regular review and where appropriate policies, processes and controls are established to minimise the level of exposure. The company undertakes the following measures to mitigate risks:

The company recognizes inherent risks in the social care sector and actively manages them through a robust risk

management strategy. Key areas of focus include clinical quality, health and safety, employment of staff, and compliance with regulations.

Operational risk - The company carries out regular stress testing and monitoring of portfolio, adopting and executing an effective Business Continuity Plan to ensure continuous improvement and growth.

Compliance risk - Regular reviews are conducted to ensure CQC ratings are not only maintained but exceed quality

benchmarks. The company enjoys a CQC rating of 'Outstanding'.

Liquidity risk - This risk is mitigated through carrying out ongoing reviews of the credit facilities and adhering to

covenant compliance requirements on such facilities. In addition, the liquidity risk is managed by routine daily

monitoring of cash flows.

Human resources - People, teams and talent management is an integral part of the company's business and key to continuing progress. Competition for talent is significant both within the industry and beyond. The company attracts and retains its people through provision of on-going opportunity for career development, training initiatives and continually identifying emerging managers and leaders within the business.

Key Performance Indicators:

In the opinion of the directors the following are Key Performance Indicators whose disclosure is necessary for an

understanding of the development, performance, or position of the business:

2025 2024

Turnover £15,506,369 £14,876,433

Profit before tax £1,016,981 £482,632

FUTURE PROSPECTS

Focus Care Supported Living Ltd is steadfast in its pursuit of expansion, improvement in care quality, financial

stability, and agility in response to changes in regulations. The company is well-prepared to seize new

opportunities, navigate obstacles, and persist in its dedication to providing exceptional care services.

ON BEHALF OF THE BOARD:

Mr Z D Chaudhry - Director

23 December 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of care services.

DIVIDENDS

Dividend of £283,044 (2024: £290,000) was paid during the year.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Mr C A Milner

Mr Z D Chaudhry

Mr H Potgieter

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Merit Accountants and Tax Advisors Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr Z D Chaudhry - Director

23 December 2025

Opinion

We have audited the financial statements of FOCUS CARE SUPPORTED LIVING LTD (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

_

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. Our audit procedures were designed to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, financial reporting legislation, the Companies Act 2006, distributable profits legislation and UK pensions and tax legislation. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management regarding correspondence with regulators and tax authorities.

There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it and therefore we have communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indication of fraud or non-compliance with laws and regulations throughout the audit.

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements

(including the risk of override of controls), and determined that the principal risks were related to management bias in

accounting estimates. We addressed the risk of management override of internal controls through testing journals. We evaluated whether there was evidence of bias by the directors in accounting estimates that represented a risk of material misstatement due to fraud. We challenged assumptions and judgements made by management in any significant accounting estimates.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Other matters

Comparative information in the financial statements is derived from the company's prior period financial statements which were not audited.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Hussein Bhaiji CTA FCCA (Senior Statutory Auditor)

for and on behalf of Merit Accountants and Tax Advisors Ltd

16 Upper Woburn Place

London

WC1H 0AF

23 December 2025

TURNOVER

3

15,506,369

14,876,434

Administrative expenses

14,446,320

14,383,496

OPERATING PROFIT

5

1,060,049

492,938

Interest payable and similar expenses

6

43,068

10,306

PROFIT BEFORE TAXATION

1,016,981

482,632

Tax on profit

7

254,246

95,982

PROFIT FOR THE FINANCIAL YEAR

762,735

386,650

PROFIT FOR THE YEAR

762,735

386,650

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

762,735

386,650

FIXED ASSETS

Tangible assets

10

695,190

795,117

CURRENT ASSETS

Debtors

11

3,088,893

2,838,659

Cash in hand

25,782

21,590

3,114,675

2,860,249

CREDITORS

Amounts falling due within one year

12

1,563,431

1,914,481

NET CURRENT ASSETS

1,551,244

945,768

TOTAL ASSETS LESS CURRENT LIABILITIES

2,246,434

1,740,885

CREDITORS

Amounts falling due after more than one year

13

(72,668

)

(22,370

)

PROVISIONS FOR LIABILITIES

15

(95,623

)

(120,063

)

NET ASSETS

2,078,143

1,598,452

CAPITAL AND RESERVES

Called up share capital

16

100

100

Retained earnings

17

2,078,043

1,598,352

SHAREHOLDERS' FUNDS

2,078,143

1,598,452

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:

Mr Z D Chaudhry - Director

Called up

share

Retained

Revaluation

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 April 2023

100

1,451,702

50,000

1,501,802

Changes in equity

Dividends

-

(290,000

)

-

(290,000

)

Total comprehensive income

-

436,650

(50,000

)

386,650

Balance at 31 March 2024

100

1,598,352

-

1,598,452

Changes in equity

Dividends

-

(283,044

)

-

(283,044

)

Total comprehensive income

-

762,735

-

762,735

Balance at 31 March 2025

100

2,078,043

-

2,078,143

Cash flows from operating activities

Cash generated from operations

1

663,064

694,161

Interest paid

(43,068

)

(10,306

)

Tax paid

(258,890

)

(66,926

)

Net cash from operating activities

361,106

616,929

Cash flows from investing activities

Purchase of tangible fixed assets

(73,870

)

(594,907

)

Sale of tangible fixed assets

-

10,984

Net cash from investing activities

(73,870

)

(583,923

)

Cash flows from financing activities

Equity dividends paid

(283,044

)

(290,000

)

Net cash from financing activities

(283,044

)

(290,000

)

Increase/(decrease) in cash and cash equivalents

4,192

(256,994

)

Cash and cash equivalents at beginning of year

2

21,590

278,584

Cash and cash equivalents at end of year

2

25,782

21,590

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

31.3.25

31.3.24

as restated

£

£

Profit before taxation

1,016,981

482,632

Depreciation charges

173,797

143,470

Finance costs

43,068

10,306

1,233,846

636,408

Decrease in trade and other debtors

218,626

81,884

Decrease in trade and other creditors

(789,408

)

(24,131

)

Cash generated from operations

663,064

694,161

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 March 2025

31.3.25

1.4.24

£

£

Cash and cash equivalents

25,782

21,590

Year ended 31 March 2024

31.3.24

1.4.23

as restated

£

£

Cash and cash equivalents

21,590

278,584

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1.4.24

Cash flow

At 31.3.25

£

£

£

Net cash

Cash at bank and in hand

21,590

4,192

25,782

21,590

4,192

25,782

Debt

Debts falling due within 1 year

(326,866

)

(29,790

)

(356,656

)

(326,866

)

(29,790

)

(356,656

)

Total

(305,276

)

(25,598

)

(330,874

)

1.	STATUTORY INFORMATION

FOCUS CARE SUPPORTED LIVING LTD 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" 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.

Leasehold improvements

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% 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.

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.

Assets acquired under hire purchase or finance lease are recognised at cost, being the lower of the fair value of the asset and the present value of the minimum lease payments.

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.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by class of business is given below:

31.3.25

31.3.24

as restated

£

£

Turnover

15,506,369

14,876,434

15,506,369

14,876,434

4.	EMPLOYEES AND DIRECTORS

31.3.25

31.3.24

as restated

£

£

Wages and salaries

10,606,541

9,963,865

Social security costs

1,088,648

890,860

Other pension costs

240,996

209,178

11,936,185

11,063,903

The average number of employees during the year was as follows:

31.3.25

31.3.24

as restated

Average number of employees

356

329

31.3.25

31.3.24

as restated

£

£

Directors' remuneration

-

-

5.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.25

31.3.24

as restated

£

£

Hire of plant and machinery

853

438

Depreciation - owned assets

173,797

143,471

Auditors' remuneration

18,000

-

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

31.3.25

31.3.24

as restated

£

£

Bank interest

20,354

10,306

Interest payable

22,714

-

43,068

10,306

7.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31.3.25

31.3.24

as restated

£

£

Current tax:

UK corporation tax

278,686

95,982

Deferred tax

(24,440

)

-

Tax on profit

254,246

95,982

8.

DIVIDENDS

31.3.25

31.3.24

as restated

£

£

Final

283,044

290,000

9.	PRIOR YEAR ADJUSTMENT

The company had missed posting deferred tax and depreciation on leasehold improvements for previous years amounting to £110,063 and £452,382, respectively. Consequently, the comparative balances have been adjusted to reflect these changes.

There was also a misclassification in the reserves. An amount of £50,000 relating to retained earnings was misclassified to the revaluation reserve..This has been adjusted in the comparative financial results.

The above prior year adjustments resulted in a net decrease of £512,445 to the comparative year's brought forward retained earnings.

£

Retained earnings as at 31-Mar-2024 before adjustments

2,110,797

Adjustments

(512,445

)

Adjusted retained earnings as at 31-Mar-2024

1,598,352

10.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

and

Motor

Computer

improvements

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

452,382

514,654

621,739

65,768

1,654,543

Additions

-

55,247

18,623

-

73,870

At 31 March 2025

452,382

569,901

640,362

65,768

1,728,413

DEPRECIATION

At 1 April 2024

452,382

199,292

158,091

49,661

859,426

Charge for year

-

74,122

96,454

3,221

173,797

At 31 March 2025

452,382

273,414

254,545

52,882

1,033,223

NET BOOK VALUE

At 31 March 2025

-

296,487

385,817

12,886

695,190

At 31 March 2024

-

315,362

463,648

16,107

795,117

11.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Trade debtors

610,116

627,059

Amounts owed by participating interests

2,455,757

2,200,408

Other debtors

23,020

11,192

3,088,893

2,838,659

12.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Bank loans and overdrafts (see note 14)

356,656

326,866

Trade creditors

42,371

69,451

Amounts owed to participating interests

247,107

-

Tax

374,667

162,908

Social security and other taxes

263,641

976,277

Pension liabilities

6,896

45,849

Finance lease

253,830

338,224

Wages control

263

(5,094

)

Accrued expenses

18,000

-

1,563,431

1,914,481

13.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Directors' loan account

72,668

22,370