KARUNA CARE LIMITED - Filleted accounts

Registered number

08848631

KARUNA CARE LIMITED

Filleted Accounts

31 March 2025

KARUNA CARE LIMITED
Registered number:		08848631
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		2,437,672			2,480,070

Current assets
Stocks		9,000			9,000
Debtors	5	345,764			248,741
Cash at bank and in hand		5,881			22,494
		360,645			280,235

Creditors: amounts falling due within one year	6	(381,785)			(313,202)

Net current liabilities			(21,140)			(32,967)

Total assets less current liabilities			2,416,532			2,447,103

Creditors: amounts falling due after more than one year	7		(1,390,542)			(1,626,682)



Net assets			1,025,990			820,421

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,024,990			819,421

Shareholders' funds			1,025,990			820,421

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Tanna
Director
Approved by the board on 22 December 2025

KARUNA CARE LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	15% pa on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			45		49


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					238,000
	At 31 March 2025					238,000

	Amortisation
	At 1 April 2024					238,000
	At 31 March 2025					238,000

	Net book value
	At 31 March 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	2,743,007		156,699		2,899,706
	Additions	-		3,248		3,248
	At 31 March 2025	2,743,007		159,947		2,902,954

	Depreciation
	At 1 April 2024	324,000		95,636		419,636
	Charge for the year	36,000		9,646		45,646
	At 31 March 2025	360,000		105,282		465,282

	Net book value
	At 31 March 2025	2,383,007		54,665		2,437,672
	At 31 March 2024	2,419,007		61,063		2,480,070


5	Debtors			2025		2024
£					£

	Trade debtors			319,865		224,883
	Other debtors			25,899		23,858
				345,764		248,741


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			90,000		83,092
	Taxation and social security costs			226,924		142,725
	Other creditors			64,861		87,385
				381,785		313,202


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			732,298		823,021
	Other Loans			105,749		115,749
	Directors' Loan			552,495		687,912
				1,390,542		1,626,682


8	Loans			2025		2024
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			410,086		481,951


	Secured bank loans			810,076		910,896


9	Other information

	KARUNA CARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	43 Carson Road
	Cockfosters
	Herts
	EN4 9EN