REGISTERED NUMBER: 13203501 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Chelmsford Care Centre Ltd

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:

13203501 (England and Wales)

AUDITORS:

Merit Accountants and Tax Advisors Ltd

16 Upper Woburn Place

London

WC1H 0AF

FIXED ASSETS

Tangible assets

5

506,850

538,309

CURRENT ASSETS

Debtors

6

1,445,927

531,894

Prepayments and accrued income

145,488

145,488

Cash at bank and in hand

142,837

46,208

1,734,252

723,590

CREDITORS

Amounts falling due within one year

7

3,062,716

2,645,719

NET CURRENT LIABILITIES

(1,328,464

)

(1,922,129

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(821,614

)

(1,383,820

)

PROVISIONS FOR LIABILITIES

64,475

34,682

NET LIABILITIES

(886,089

)

(1,418,502

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(886,189

)

(1,418,602

)

(886,089

)

(1,418,502

)

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 26 December 2025 and were signed on its behalf by:

Mr Z D Chaudhry - Director

1.	STATUTORY INFORMATION

Chelmsford Care Centre 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 the cost less estimated residual value of each asset over its estimated useful life.

Short leasehold

35 years straight line method

Plant and machinery

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.

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 although the

company has negative net current assets, there is reasonable expectation that the group has adequate resources to support the company and 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 117 (2024 - 84 ) .

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

3,692

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

272,292

436,160

708,452

Additions

-

41,926

41,926

At 31 March 2025

272,292

478,086

750,378

DEPRECIATION

At 1 April 2024

15,560

154,583

170,143

Charge for year

7,780

65,605

73,385

At 31 March 2025

23,340

220,188

243,528

NET BOOK VALUE

At 31 March 2025

248,952

257,898

506,850

At 31 March 2024

256,732

281,577

538,309

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

240,692

109,200

Amounts owed by group undertakings

938,731

325,702

Amounts owed by participating interests

67,901

-

Other debtors

198,603

96,992

1,445,927

531,894

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

18,550

77,471

Amounts owed to group undertakings

2,753,818

2,257,271

Taxation and social security

284,631

318,025

Other creditors

5,717

(7,048

)

3,062,716

2,645,719

8.	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

9.	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 £92,355 (2024: £30.929).

Included in debtors is a loan balance of £67,901 (2024: £Nil) owed by Focus Care Supported Living Ltd. This balance is payable on demand. Focus Care Supported Living Ltd is considered a related party as Zameer Deen Chaudhry, a director in both companies, has significant influence in the companies.

10.	PENSION COMMITMENTS

The amount recognised in the profit and loss as an expense in relation to defined contribution plans was £80,596 (2024: £44,518). As at the period end contributions totalling £17,778 (2024: £21,452) were payable.