Divine Rock Care Limited

Divine Rock Care Limited
Contents Page
For the year ended 31 March 2025

Company information	1
Directors' report	2
Accountants' report	3
Profit and loss account	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

Divine Rock Care Limited
Company Information
For the year ended 31 March 2025

Directors	Bisola Edith OBILEYE Olumuyiwa Adesina OBILEYE Timothy Kayode OGUNLEYE
Registered Number	14805085
Registered Office	5 Heatherfold Way Pinner Middlesex HA5 2LG
Trading Address	24 Station Road Carlton Nottingham NG43AX
Accountants	MAAGE Accountancy Services 21 Nimrod Close Woodley Wokingham RG54UW

1

Divine Rock Care Limited
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

Principal activity of the company during the financial period was of nursing and residential care services.

Directors

The directors who served the company throughout the year were as follows:

Bisola Edith OBILEYE

Olumuyiwa Adesina OBILEYE

Timothy Kayode OGUNLEYE

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
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 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
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
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. The directors 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.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Olumuyiwa Adesina OBILEYE
Director

Date approved: 18 December 2025

2

Divine Rock Care Limited Accountants' Report For the year ended 31 March 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Divine Rock Care Limited for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Divine Rock Care Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Divine Rock Care Limited , as a body, in accordance with the terms of our engagement letter dated 18 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Divine Rock Care Limited and state those matters that we have agreed to state to the Board of Directors of Divine Rock Care Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Divine Rock Care Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Divine Rock Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Divine Rock Care Limited. You consider that Divine Rock Care Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Divine Rock Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... MAAGE Accountancy Services 21 Nimrod Close Woodley Wokingham RG54UW 18 December 2025 3

Divine Rock Care Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Divine Rock Care Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Divine Rock Care Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Divine Rock Care Limited , as a body, in accordance with the terms of our engagement letter dated 18 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Divine Rock Care Limited and state those matters that we have agreed to state to the Board of Directors of Divine Rock Care Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Divine Rock Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Divine Rock Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Divine Rock Care Limited. You consider that Divine Rock Care Limited is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of Divine Rock Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
MAAGE Accountancy Services
21 Nimrod Close
Woodley
Wokingham
RG54UW
18 December 2025

3

Divine Rock Care Limited
Profit and Loss Account
For the year ended 31 March 2025

	2025 £	2024 £
Turnover	2,050,709	684,910
Cost of sales	(2,021,692)	(619,407)
Gross profit	29,017	65,503
Administrative expenses	(411,856)	(246,252)
Operating loss	(382,839)	(180,749)
Interest payable and similar charges	(161,220)	(64,290)
Profit/(Loss) on ordinary activities before taxation	(544,059)	(245,039)
Tax on profit on ordinary activities	0	0
Profit/(Loss) for the financial year	(544,059)	(245,039)

4

Divine Rock Care Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,893,169	1,928,809
		1,893,169	1,928,809
Current assets
Debtors	4	39,191	14,349
Cash at bank and in hand		102,322	300,659
		141,513	315,008
Creditors: amount falling due within one year	5	(540,991)	(124,157)
Net current assets		(399,478)	190,851

Total assets less current liabilities		1,493,691	2,119,660
Creditors: amount falling due after more than one year	6	(2,282,790)	(2,364,699)
Net assets		(789,099)	(245,039)

Capital and reserves
Profit and loss account		(789,099)	(245,039)
Shareholders' funds		(789,099)	(245,039)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 18 December 2025 and were signed on its behalf by:

-------------------------------
Olumuyiwa Adesina OBILEYE
Director

5

Divine Rock Care Limited
Statement of Changes in Equity
For the year ended 31 March 2025

	Retained Earnings	Total
	£	£
Profit for the year	(245,039)	(245,039)
Total comprehensive income for the year	(245,039)	(245,039)
Total investments by and distributions to owners	-	-
At 31 March 2024	(245,039)	(245,039)
At 01 April 2024		-
Profit for the year	(544,059)	(544,059)
Transfers to/from other reserves	(245,040)	(245,040)
Total comprehensive income for the year	(789,099)	(789,099)
Total investments by and distributions to owners	-	-
At 31 March 2025	(789,099)	(789,099)

6

Divine Rock Care Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Divine Rock Care Limited is a private company, limited by shares, registered in England and Wales, registration number 14805085, registration address 5 Heatherfold Way, Pinner, Middlesex, HA5 2LG. The trading address of the company is 24 Station Road, Carlton, Nottingham, NG43AX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Building 2% Reducing Balance

Land and buildings

2

2.	Average number of employees Average number of employees during the year was 67 (2024 : 55).

3.

Tangible fixed assets

Cost or valuation	Land and buildings	Total
	£	£
At 01 April 2024	1,946,809	1,946,809
Additions	-	-
Disposals	-	-
At 31 March 2025	1,946,809	1,946,809
Depreciation
At 01 April 2024	53,640	53,640
Charge for year	-	-
On disposals	-	-
At 31 March 2025	53,640	53,640
Net book values
Closing balance as at 31 March 2025	1,893,169	1,893,169
Opening balance as at 01 April 2024	1,928,809	1,928,809

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	23,200	(164)
Other Debtors	15,991	14,513
	39,191	14,349

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	565	0
Other Creditors	540,426	124,157
	540,991	124,157

6.

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	2,082,790	2,164,699
Other Creditors	200,000	200,000
	2,282,790	2,364,699

7.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

7

Registered Number: 14805085
England and Wales
DIVINE ROCK CARE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025