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COMPANY REGISTRATION NUMBER: 05796150

THOR HOMECARE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 April 2025

THOR HOMECARE LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

CONTENTS | PAGE

Statement of financial position | 1

Notes to the financial statements | 3

THOR HOMECARE LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 6 |  | 12,436 |  | 15,001

CURRENT ASSETS

Debtors | 7 | 550 |  | 550 |
Cash at bank and in hand | 839 |  | 636 |
| ------- |  | ------- |
| 1,389 |  | 1,186 |

CREDITORS: amounts falling due within one year | 8 | 85,567 |  | 67,554 |
| --------- |  | --------- |
NET CURRENT LIABILITIES |  | 84,178 |  | 66,368
|  | --------- |  | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | ( 71,742) |  | ( 51,367)

CREDITORS: amounts falling due after more than one year | 9 |  | 22,743 |  | 28,199
|  | --------- |  | ---------
NET LIABILITIES |  | ( 94,485) |  | ( 79,566)
|  | --------- |  | ---------

THOR HOMECARE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

| 2025 | 2024
Note | £ | £ | £ | £

CAPITAL AND RESERVES

Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  | ( 94,585) |  | ( 79,666)
|  | --------- |  | ---------
SHAREHOLDERS DEFICIT |  | ( 94,485) |  | ( 79,566)
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 2 January 2026 , and are signed on behalf of the board by:

Mr G Eidson |
Director |

Company registration number: 05796150

THOR HOMECARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The continuation of the company's activities is dependent on the continuing financial support of the bank, directors and other creditors. The directors have confirmed that in their opinion, this financial support will continue and therefore the financial statements have been prepared on the going concern basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Goodwill
Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | fully amortised

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & machinery | - | 20% reducing balance
| Fixtures & fittings | - | 10% reducing balance
| Motor vehicles | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. INTANGIBLE ASSETS

| Goodwill
| £
Cost |
At 1 May 2024 and 30 April 2025 | 8,000
| -------
Amortisation |
At 1 May 2024 and 30 April 2025 | 8,000
| -------
Carrying amount |
At 30 April 2025 | –
| -------
At 30 April 2024 | –
| -------

6. TANGIBLE ASSETS

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 May 2024 and 30 April 2025 | 28,604 | 17,716 | 6,500 | 52,820
| --------- | --------- | ------- | ---------
Depreciation |  |  |  |
At 1 May 2024 | 22,306 | 11,907 | 3,606 | 37,819
Charge for the year | 1,260 | 581 | 724 | 2,565
| --------- | --------- | ------- | ---------
At 30 April 2025 | 23,566 | 12,488 | 4,330 | 40,384
| --------- | --------- | ------- | ---------
Carrying amount |  |  |  |
At 30 April 2025 | 5,038 | 5,228 | 2,170 | 12,436
| --------- | --------- | ------- | ---------
At 30 April 2024 | 6,298 | 5,809 | 2,894 | 15,001
| --------- | --------- | ------- | ---------

7. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 550 | 550
| ---- | ----

8. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,000 | 5,000
Accruals and deferred income | 1,231 | 1,828
Social security and other taxes | 40 | –
Director loan accounts | 75,972 | 59,119
Other creditors | 3,324 | 1,607
| --------- | ---------
| 85,567 | 67,554
| --------- | ---------

9. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 22,743 | 28,199
| --------- | ---------

10. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
The directors loan account was in credit throughout the year. The loan is repayable on demand and no interest is charged.