Inclusive Care Support Ltd

Registered number

06974487

Report and Financial Statements

31 December 2024

Inclusive Care Support Ltd
Report and accounts
Contents




	Page

Company information	1
Director's report	2 - 3
Strategic report	4 - 5
Independent auditor's report	6 - 8
Income statement	9
Statement of comprehensive income	10
Statement of financial position	11
Statement of changes in equity	12
Statement of cash flows	13
Notes to the financial statements	14 - 20

Inclusive Care Support Ltd

Company Information

Director

Ms H T Khan

Auditors

Ward Divecha Limited

29 Welbeck Street

London

W1G 8DA

Registered office

46 The Ridgeway

North Harrow

London

HA2 7QN

Registered number

06974487

Inclusive Care Support Ltd
Registered number:		06974487
Director's Report

The director presents her report and financial statements for the year ended 31 December 2024.

Principal activities
The principal activity of the company during the year continued to be social care providers.

Results and dividends
The company's net profit before taxation for the year is £281,637 (2023: £876,575) During the year company has paid total dividends of £95,000 (2023: £152,000).

Donations
During the year company made total donations and other support to the community of £6,258 (2023: £12,608). No political donations were made during the year (2023: £Nil)

Future developments
The focus of the business over coming years was to maintain efficient day-to-day operation of its business and maintain good relationships with the external stakeholders. The company's medium-term focus has always been to aim to increase its presence in both, England and Wales.
Directors
The following persons served as directors during the year:

	Ms H T Khan

Director's responsibilities

The director is responsible for preparing the report and financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 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 director is required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and 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;
●	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is 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 her to ensure that the financial statements comply with the Companies Act 2006. She is 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.


Disclosure of information to auditors

The director confirms that:
●	so far as she is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	she has taken all the steps that she ought to have taken as a director in order to make herself aware of any relevant audit information and to establish that the company's auditor is aware of that information.



This report was approved by the board on 19 December 2025 and signed on its behalf.




Ms H T Khan
Director

Inclusive Care Support Ltd
Strategic Report

Review of the Business: The company provide a person-centred, tailor-made, individualized service which is developed with and around our customers and their families. The Company also provides post-16 care in high-quality accommodation for young people who are 16 years of age or above. The company made a profit before tax of £281,637 compared to the previous year's profit of £876,575 which is approximately a 68% decrease compared to previous financial year. The decrease was mainly due to the business diversification. Key Performance Indicators (KPIs): The main KPIs used by the company to manage its operational and financial activities include gross profit margin which has decreased insignificantly during the year.The net profit margin has decrease by 6% to that of the previous year's decrease of 33%. The decrease in net profit margin during the year is due to decrease in the turnover. The net gearing ratio has decreased from 53% to the previous year to 46% during the year. due to the repayment of the borrowings during the year.

Principal Risks & Uncertainties: The company's operations remain a variety of financial risks of which the main ones are the rise in the costs, inflation, bank interest rate and liquidity risks. However, the director is tightly monitoring her strategies as well as implementing appropriate controls in those identified areas to maintain control. The director has maintained very good relationship with their lenders and has been enjoying lower interest rate on their business loans. Cash flow is one area that is regularly monitored along with quarterly management accounts to ensure that the company is maintaining sufficient liquidity, and sufficient funds are available for the payment of short-term liabilities. The company also face other external risks such as environmental risk, health & safety risks; like fire hazards the risks in changes in the Government policies and changes in laws and regulation. The directors are monitoring these risks very closely to reduce the impact that might have on the company in the case of unfavourable outcomes. Financial Risk Management: The Company's operates under variety of financial and environmental risks that includes the effects of changes of market prices, credit risk, liquidity risk, interest rate risk and other social and environmental risks. The director is in this business for more than 17 years and constantly assess and monitor these risks. To the extent that the risks are insurable, the director is risk averse and widely insured. A comprehensive insurance and other appraisal take place annually to mitigate risk exposure to business interruption, fire, theft etc. Also, the company has in place the defined systems and processes that seek to limit the possible adverse impact on the financial performance of the company.











Strategic Report (continued)

Government Policies - The director is exposed to the fluctuations in laws and regulations of the government towards its policies in care and support businesses and monitors them regularly. Credit Risk - The company predominantly provides the care and support services to all age groups and send the assessment report to the Local Authority who assess it and then makes the payment straight away directly to the company’s bank account. Thus, as the company is dealing directly with the local authority there is no credit risks to the company. Creditor payment policy The company does not have any creditors besides the bank from whom the company has taken loan to mitigate the cash flow problem and always pays its lenders regularly so that the funding is not affected. Liquidity Risk - The Company actively manages its finances to ensure that it has sufficient available funds for its operations. It is the director's understanding that she will continue to provide suitable resources to the company to meet it needs. The company has a process in place to monitor its financial structure and review its strategies periodically and following such review, the loans may be repaid before their maturity date, extended or replaced by alternative funding arrangements. The company does not use derivative financial instruments to manage the risk of fluctuating prices. Interest Rate Risk - The Company and the director have a good relationship with the bank. The Company can have both interest assets and liabilities and these are generally held at the floating rates. The Company monitors its financial portfolio regularly and will reconsider the appropriate structure of its portfolio should the company's operations change in size or nature.

Health and Safety: The company's policy is to conduct its business in a manner that protects the safety of its clients and provides the best care services and support, The company employs experienced staff who has the skills, knowledge and qualifications to provide the care services. The company is committed to continuous efforts to identify and eliminate or manage health and safety risks associated with its activities. The company always review and monitors such risks looking to the potential damage that occurs by implementing suitable security measures. The company has installed CCTV cameras in all their care sites together with the detection and suppression of fire systems. These fire extinguisher systems are monitored and checked regularly by the professional third-party engineers. Appropriate fire safety risk assessment documentations are kept safely together with other licensing documents. The company ensures that the staffs are given regular training to deal with such situations. Environmental Policy: The company has a policy to ensure that it conducts its business in a manner that is compatible with the balanced environmental and economic needs of the community; and comply with all applicable laws and regulations.

This report was approved by the board on 19 December 2025 and signed on its behalf.



Ms H T Khan
Director

Inclusive Care Support Ltd
Independent auditor's report
to the member of Inclusive Care Support Ltd

Opinion

We have audited the financial statements of Inclusive Care Support Ltd (the 'company') for the year ended 31 December 2024 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including 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 the 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 December 2024 and of its profit for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
●	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 Auditor’s 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 other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. 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. 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 course of 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 directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the strategic report and the directors’ report 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 directors’ report.

We have nothing to report in respect of the following matters in relation to which 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 directors’ responsibilities statement, 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 is 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.

Auditor’s 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 an auditor’s report 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.
Identifying and assessing potential risks related to irregularities In identifying and assessing risks of material misstatements in respect of irregularities, including fraud and non-compliance and regulations, we considered the following: - the nature of the industry and sector, control environment and business performance including the design of company's remuneration policies, key drivers for directors' remuneration, bonus levels and performance targets. - results of our enquiries of management about their own identification and assessment of the risks and irregularities; - any matters we identified having obtained and reviewed the company's documentation of their policies and procedures relating to: - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; - the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified that greatest potential for fraud is revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context include the UK Companies Act, pension legislation and tax legislation.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.




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 an auditor's report 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.






Mr A Divecha
(Senior Statutory Auditor)		29 Welbeck Street
for and on behalf of
Ward Divecha Limited		London
Statutory Auditor
19 December 2025		W1G 8DA

Inclusive Care Support Ltd
Income Statement
for the year ended 31 December 2024


Notes		2024		2023
£			£

Turnover	2	4,041,267		6,905,789

Cost of sales		(2,041,279)		(3,111,923)

Gross profit		1,999,988		3,793,866

Administrative expenses		(1,606,143)		(2,851,721)
Other operating income		7,200		7,370

Operating profit	3	401,045		949,515

Interest receivable		51,772		100,053
Interest payable	6	(171,180)		(172,993)

Profit on ordinary activities before taxation		281,637		876,575

Tax on profit on ordinary activities	7	(128,698)		(194,054)

Profit for the financial year		152,939		682,521

Inclusive Care Support Ltd
Statement of Comprehensive Income
for the year ended 31 December 2024


Notes	2024		2023
£		£

Profit for the financial year	152,939		682,521

Other comprehensive income

Total comprehensive income for the year	152,939		682,521

Inclusive Care Support Ltd
Statement of Financial Position
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	8		4,593,184			4,692,036
Investments	9		3,200,000			3,200,000
			7,793,184			7,892,036

Current assets
Debtors	10	540,920			786,267
Cash at bank and in hand		76,503			7,639
		617,423			793,906

Creditors: amounts falling due within one year	11	(1,690,727)			(1,738,518)

Net current liabilities			(1,073,304)			(944,612)

Total assets less current liabilities			6,719,880			6,947,424

Creditors: amounts falling due after more than one year	12		(1,777,956)			(2,101,540)

Provisions for liabilities
Deferred taxation	14		(38,101)			-

Net assets			4,903,823			4,845,884

Capital and reserves
Called up share capital	15		100			100
Profit and loss account	16		4,903,723			4,845,784

Total equity			4,903,823			4,845,884




Ms H T Khan
Director
Approved by the board on 19 December 2025

Inclusive Care Support Ltd
Statement of Changes in Equity
for the year ended 31 December 2024

Share		Profit		Total
capital		and loss
account
£		£		£

At 1 January 2023	100		4,315,263		4,315,363

Profit for the financial year			682,521		682,521

Dividends			(152,000)		(152,000)

At 31 December 2023	100		4,845,784		4,845,884



At 1 January 2024	100		4,845,784		4,845,884

Profit for the financial year			152,939		152,939

Dividends			(95,000)		(95,000)

At 31 December 2024	100		4,903,723		4,903,823

Inclusive Care Support Ltd
Statement of Cash Flows
for the year ended 31 December 2024

Notes	2024		2023
£		£
Operating activities
Profit for the financial year	152,939		682,521

Adjustments for:
Profit on disposal of tangible assets	(9,593)		-
Interest receivable	(51,772)		(100,053)
Interest payable	171,180		172,993
Tax on profit on ordinary activities	128,698		194,054
Depreciation	119,457		125,130
Decrease/(increase) in debtors	240,993		(458,196)
Increase in creditors	232,229		613,914
	984,131		1,230,363

Interest received	51,772		100,053
Interest paid	(164,628)		(169,519)
Interest element of finance lease payments	(6,552)		(3,474)
Corporation tax paid	(304,531)		33,180

Cash generated by operating activities	560,192		1,190,603

Investing activities
Payments to acquire tangible fixed assets	(35,738)		(968,546)
Proceeds from sale of tangible fixed assets	24,726		-

Cash used in investing activities	(11,012)		(968,546)

Financing activities
Equity dividends paid	(95,000)		(152,000)
Repayment of loans	(355,788)		(313,126)
Government grant income	-		-
Capital element of finance lease payments	(29,528)		80,028

Cash used in financing activities	(480,316)		(385,098)

Net cash generated/(used)
Cash generated by operating activities	560,192		1,190,603
Cash used in investing activities	(11,012)		(968,546)
Cash used in financing activities	(480,316)		(385,098)

Net cash generated/(used)	68,864		(163,041)

Cash and cash equivalents at 1 January	7,639		170,680
Cash and cash equivalents at 31 December	76,503		7,639

Cash and cash equivalents comprise:
Cash at bank	76,503		7,639

Inclusive Care Support Ltd
Notes to the Accounts
for the year ended 31 December 2024

1	Summary of significant accounting policies

	Basis of preparation
	The financial statements 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.

	Turnover
	Revenue represents the fair value of consideration receivable for the provision social care services, net of discount. Revenue is recognised in accordance with Section 23 of FRS 102 when the performance obligations are satisfied, and it is probable that the economic benifits will flow to the Company. Amounts received in advance of providing care services are recognised as deferred income within creditors and relesed to revenue as the services are delivered.

	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:

	Computer equipment			20% reducing balance
	Fixtures and fittings			20% reducing balance

	Motor vehicles			25% reducing balance
	Building improvement			10% straight line method

	Investments
	Investment represent loan to the other companies.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.










	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Turnover

	The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.


3	Operating profit					2024		2023
£							£
	This is stated after charging:

	Depreciation of owned fixed assets					102,471		101,886
	Depreciation of assets held under finance leases and hire purchase contracts					16,986		23,244
	Auditors' remuneration for audit services					9,000		9,000
	Contributions to defined contribution pension plans					32,419		35,993

4	Director's emoluments					2024		2023
£							£

	Emoluments					150,000		150,000


	Number of directors to whom retirement benefits accrued:					2024		2023
Number							Number

	Defined contribution plans					1		1

5	Staff costs					2024		2023
£							£

	Wages and salaries					170,592		290,731
	Social security costs					174,951		202,881
	Other pension costs					32,419		35,993
						377,962		529,605

	Average number of employees during the year					Number	Number

	Administration					3		6
	Operational					35		60
						38		66

6	Interest payable					2024		2023
£							£

	Bank loans and overdrafts					164,628		169,519
	Finance charges payable under finance leases and hire purchase contracts					6,552		3,474
						171,180		172,993

7	Taxation					2024		2023
£							£
	Analysis of charge in period
	Current tax:
	UK corporation tax on profits of the period					86,243		203,122

	Deferred tax:
	Origination and reversal of timing differences					46,809		1,215
	Effect of increased tax rate on opening liability					(4,354)		(10,283)
						42,455		(9,068)


	Tax on profit on ordinary activities					128,698		194,054






7	Taxation (continued)

	Factors affecting tax charge for period

	The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
						2024		2023
£							£
	Profit on ordinary activities before tax					281,637		876,575

	Standard rate of corporation tax in the UK					25%		19%

£							£
	Profit on ordinary activities multiplied by the standard rate of corporation tax					70,409		166,549

	Effects of:
	Expenses not deductible for tax purposes					26,097		63,130
	Capital allowances for period in excess of depreciation					(10,263)		(26,557)

	Current tax charge for period					86,243		203,122

8	Tangible fixed assets
		Land and buildings		Motor vehicles		Fixtures, fittings and equipments		Total
		At cost		At cost		At cost
£			£		£		£
	Cost or valuation
	At 1 January 2024	4,602,614		47,830		455,572		5,106,016
	Additions	-		-		35,738		35,738
	Disposals	-		(47,830)		-		(47,830)
	At 31 December 2024	4,602,614		-		491,310		5,093,924

	Depreciation
	At 1 January 2024	81,210		32,697		300,073		413,980
	Charge for the year	81,210		-		38,247		119,457
	On disposals	-		(32,697)		-		(32,697)
	At 31 December 2024	162,420		-		338,320		500,740

	Carrying amount
	At 31 December 2024	4,440,194		-		152,990		4,593,184
	At 31 December 2023	4,521,404		15,133		155,499		4,692,036

						2024		2023
£							£
	Carrying value of plant and machinery included above held under finance leases and hire purchase contracts					67,945		87,933

9	Investments
Investments
£
	Cost
	At 1 January 2024							3,200,000

	At 31 December 2024							3,200,000

	Historical cost
	At 1 January 2024							3,200,000
	At 31 December 2024							3,200,000

	Other investment represent the loan between the company and EHSA Limited,a Dubai based company in which the director, Ms H Khan has a significant control.

10	Debtors					2024		2023
£							£

	Trade debtors					5,375		5,375
	Deferred tax asset (see note 14)					-		4,354
	Other debtors					535,545		776,538
						540,920		786,267

	Other debtors also include £530,445 (2023 - £772,938) owed by related companies during the year.

11	Creditors: amounts falling due within one year					2024		2023
£							£

	Bank loans					440,042		515,070
	Obligations under finance lease and hire purchase contracts					35,388		46,818
	Corporation tax					229,190		443,784
	Other taxes and social security costs					79,574		99,233
	Other creditors					860,972		615,310
	Director loan accounts					30,378		9,346
	Accruals and deferred income					15,183		8,957
						1,690,727		1,738,518

	Bank loans of £440,042 (2023 - £515,070) are secured by fixed and floating charges over the company's assets and negative pledge. Bank loans includes CBILS loan of £37,696. Other creditors also include £698,224 (2023 - £299,687) owed to related companies during the year.

12	Creditors: amounts falling due after one year					2024		2023
£							£

	Bank loans					1,757,601		2,038,361
	Obligations under finance lease and hire purchase contracts					20,355		63,179
						1,777,956		2,101,540

12	Creditors: amounts falling due after one year (continued)

	Bank loans of £1,757, 601 (2023 - £2,038,361) are secured by fixed and floating charges over the company's assets and negative pledge.

13	Obligations under finance leases and hire purchase					2024		2023
	contracts					£	£

	Amounts payable:
	Within one year					35,388		46,818
	Within two to five years					20,355		63,179
						55,743		109,997



14	Deferred taxation					2024		2023
£							£

	Accelerated capital allowances					38,101		(4,354)


						2024		2023
£							£

	At 1 January					(4,354)		4,714
	Charged/(credited) to the profit and loss account					42,455		(9,068)

	At 31 December					38,101		(4,354)


15	Share capital	Nominal		2024		2024		2023
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		100		100		100


16	Profit and loss account					2024		2023
£							£

	At 1 January					4,845,784		4,315,263
	Profit for the financial year					152,939		682,521
	Dividends					(95,000)		(152,000)

	At 31 December					4,903,723		4,845,784


17	Dividends					2024		2023
£							£

	Dividends on ordinary shares (note 16)					95,000		152,000

18	Related party transactions

	Following related party transactions took place between the company during the year.

	During the year amount receivable from HTC Management Ltd is £16,271 (2023 - £108,872.) in which MS H Khan has significant control.

	During the year amount receivable from Eesa K Ltd is £167,967 (2023 - £77,226) in which the director, Ms H khan's son has a significant control.

	During the year amount receivable from Cl3anlab Ltd is £nil (2023 - £4,000) in which Ms H Khan is a shareholder.

	During the year amount receivable from ICS- Leaving Care Services Ltd is £nil (2023 - £327,481) in which MS H Khan has significant control.

	During the year amount receivable from Superficial Brand Ltd is £55,934 (2023 - £16,666) in which MS H Khan has significant control.

	During the year the company owe £16,987 (2023 - £12,187) to Outreach Care Support Ltd in which MS H Khan is a director and has significant control.

	During the year the company owe £164,541 (2023 - £287,500) to Leaving Care Service Ltd in which MS H Khan is a director and has significant control.

	During the year the company owe £516,695 (2023 - £nil) to Children Care Service Ltd in which MS H Khan is a director and has significant control.

	During the year the company paid a dividend of £95,000 (2023 - £152,000) to the company director who is a 100% shareholder of the company.

19	Controlling party

	The company is controlled by Ms H Khan by virtue of her shareholding in the company.
20	Presentation currency

	The financial statements are presented in UK Sterling.

21	Legal form of entity and country of incorporation

	Inclusive Care Support Ltd is a private company limited by shares and incorporated in England.

22	Principal place of business

	The address of the company's principal place of business and registered office is:

	46 The Ridgeway
	North Harrow
	London
	HA2 7QN