CURA HOMECARE (CHIPPENHAM) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Gs2 Holdings Limited

Dr. H Ismail

REGISTERED OFFICE:

Unit 5, Rowan House

Sheldon Business Park

Sheldon Corner

Chippenham

Wiltshire

SN14 0SQ

REGISTERED NUMBER:

08056141 (England and Wales)

ACCOUNTANTS:

Bowen Accountants Ltd

Chartered Accountants

Unit 1 Gate Farm

High Street

Sutton Benger

Chippenham

Wiltshire

SN15 4RE

FIXED ASSETS

Tangible assets

4

6,598

6,285

CURRENT ASSETS

Stocks

59,019

39,157

Debtors

5

65,582

18,519

Prepayments and accrued income

311

3,255

Cash at bank

16,041

9,081

140,953

70,012

CREDITORS

Amounts falling due within one year

6

96,113

32,805

NET CURRENT ASSETS

44,840

37,207

TOTAL ASSETS LESS CURRENT LIABILITIES

51,438

43,492

CREDITORS

Amounts falling due after more than one year

7

(23,149

)

(28,704

)

ACCRUALS AND DEFERRED INCOME

(8,279

)

(5,613

)

NET ASSETS

20,010

9,175

CAPITAL AND RESERVES

Called up share capital

10

102

102

Retained earnings

19,908

9,073

SHAREHOLDERS' FUNDS

20,010

9,175

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 30 December 2025 and were signed on its behalf by:

Dr. H Ismail - Director

1.	STATUTORY INFORMATION

Cura Homecare (Chippenham) 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.

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.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Work in progress is valued at the estimated completion of contracts at invoice value, net of VAT

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

14,795

Additions

1,530

At 31 March 2025

16,325

DEPRECIATION

At 1 April 2024

8,510

Charge for year

1,217

At 31 March 2025

9,727

NET BOOK VALUE

At 31 March 2025

6,598

At 31 March 2024

6,285

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

57,768

12,758

Other debtors

7,814

5,761

65,582

18,519

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,556

5,556

Taxation and social security

68,579

11,513

Other creditors

21,978

15,736

96,113

32,805

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,149

28,704

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

926

6,481

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

2,743

5,486

Between one and five years

1,372

8,689

4,115

14,175

9.	DEFERRED TAX

£

Balance at 1 April 2024

(5,761

)

Charge to Income Statement during year

3,415

Balance at 31 March 2025

(2,346

)

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

102

Share capital 1

1

102

102

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Amounts owed to the directors at the year end date totalled £ 14,000 (2024 £ 14,000). There is no fixed repayment term and no interest is being charged.

12.	RELATED PARTY DISCLOSURES

During the year, funds were introduced into the company by a shareholder of the company’s holding company. The parent undertaking controls the company. The funds were treated as a loan and are included within other loans in the balance sheet. At the year end, the balance outstanding amounted to £ 7,000. The loan is unsecured, interest-free, and repayable on demand.

At the year end, an amount of £ 5,468 was owed to the company by its holding company. The balance arose in the normal course of business and is included within debtors at the balance sheet date. The balance is unsecured, interest-free, and repayable on demand. No guarantees have been provided in respect of this balance.