Company registration number 04376294 (England and Wales)
ENABLE CARE SERVICES (SOUTH WALES) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 20 MAY 2025
ENABLE CARE SERVICES (SOUTH WALES) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
ENABLE CARE SERVICES (SOUTH WALES) LIMITED
BALANCE SHEET
AS AT
20 MAY 2025
20 May 2025
- 1 -
20 May 2025
31 March 2024
Notes
£
£
FIXED ASSETS
Tangible assets
4
25,421
24,417
CURRENT ASSETS
Debtors
5
306,971
317,187
Cash at bank and in hand
276,052
67,860
583,023
385,047
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6
(116,285)
(39,964)
NET CURRENT ASSETS
466,738
345,083
TOTAL ASSETS LESS CURRENT LIABILITIES
492,159
369,500
PROVISIONS FOR LIABILITIES
(5,231)
(4,269)
NET ASSETS
486,928
365,231
CAPITAL AND RESERVES
Called up share capital
3
3
Share premium account
184,998
184,998
Profit and loss reserves
301,927
180,230
TOTAL EQUITY
486,928
365,231
ENABLE CARE SERVICES (SOUTH WALES) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
20 MAY 2025
20 May 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 20 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on
22 December 2025
22 December 2025
and are signed on its behalf by:
Mr E J Jenkins
Director
Company registration number 04376294 (England and Wales)
ENABLE CARE SERVICES (SOUTH WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 20 MAY 2025
- 3 -
1
ACCOUNTING POLICIES
Company information

Enable Care Services (South Wales) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 3, Raglan House, Llantarnam Business Park, Cwmbran, Torfaen, NP44 3AB.

1.1
Reporting period

The accounts have been prepared for a period from 1 April 2024 to 20 May 2025 in alignment with the sale of the company share capital. As a result the comparative amounts presented will not be comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision services is recognised by reference to the stage of completion . The stage of completion is calculated by reference to the period the sales invoice covers .

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

ENABLE CARE SERVICES (SOUTH WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 20 MAY 2025
1
ACCOUNTING POLICIES
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
5% straight line
Fixtures and fittings
10% reducing balance
Equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ENABLE CARE SERVICES (SOUTH WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 20 MAY 2025
1
ACCOUNTING POLICIES
(Continued)
- 5 -
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ENABLE CARE SERVICES (SOUTH WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 20 MAY 2025
1
ACCOUNTING POLICIES
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ENABLE CARE SERVICES (SOUTH WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 20 MAY 2025
- 7 -
2
EMPLOYEES

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
43
38
3
INTANGIBLE FIXED ASSETS
Goodwill
£
Cost
At 1 April 2024 and 20 May 2025
363,385
Amortisation and impairment
At 1 April 2024 and 20 May 2025
363,385
Carrying amount
At 20 May 2025
-
0
At 31 March 2024
-
0
ENABLE CARE SERVICES (SOUTH WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 20 MAY 2025
- 8 -
4
TANGIBLE FIXED ASSETS
Leasehold land and buildings
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost
At 1 April 2024
14,902
57,356
2,793
75,051
Additions
-
0
4,787
-
0
4,787
At 20 May 2025
14,902
62,143
2,793
79,838
Depreciation and impairment
At 1 April 2024
12,635
36,176
1,823
50,634
Depreciation charged in the period
848
2,647
288
3,783
At 20 May 2025
13,483
38,823
2,111
54,417
Carrying amount
At 20 May 2025
1,419
23,320
682
25,421
At 31 March 2024
2,267
21,180
970
24,417
5
DEBTORS
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
161,773
9,929
Amounts owed by group undertakings
70,319
56,000
Other debtors
74,879
251,258
306,971
317,187
6
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
£
£
Corporation tax
44,909
14,905
Other taxation and social security
-
0
15,717
Other creditors
71,376
9,342
116,285
39,964
ENABLE CARE SERVICES (SOUTH WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 20 MAY 2025
- 9 -
7
DIRECTORS' TRANSACTIONS

Interest free loans have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
-
191,396
48,240
(230,982)
8,654
191,396
48,240
(230,982)
8,654
8
PARENT COMPANY

The parent company of Enable Care Services (South Wales) Limited is Clear (Holdings) Limited and its registered office is Suite 3 Raglan House, Llantarnam Business Park, Cwmbran, Torfaen, United Kingdom, NP44 3AB.

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