ITRUST CARE SERVICES LTD


Directors	AGYEPONG, Emmanuel Kweku Boateng
	ASMAH, Alexander Kelvin
	ASOMAH, Douglas
	AYEH, Kofi Asamani


Company Secretary	AYEH, Kofi Asamani


Registered Address	960 Capability Green
	Luton
	LU1 3PE


Registered Number	10144796 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		256,988		256,991
Investments	4		920,605		920,605
			1,177,593		1,177,596
Current assets
Debtors		281,223		72,934
Cash at bank and on hand		226,247		315,915
		507,470		388,849
Creditors amounts falling due within one year	5	(152,250)		(157,205)
Net current assets (liabilities)			355,220		231,644
Total assets less current liabilities			1,532,813		1,409,240
Creditors amounts falling due after one year	6		(16,280)		(26,929)
Net assets			1,516,533		1,382,311
Capital and reserves
Called up share capital			20		20
Profit and loss account			1,516,513		1,382,291
Shareholders' funds			1,516,533		1,382,311

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 12 August 2025, and are signed on its behalf by:

AGYEPONG, Emmanuel Kweku Boateng
Director
Registered Company No. 10144796

ITRUST CARE SERVICES LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	20
	Office Equipment	20

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	119		120

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 May 24	249,224	12,384	261,608
Additions	-	1,938	1,938
At 30 April 25	249,224	14,322	263,546
Depreciation and impairment
At 01 May 24	-	4,617	4,617
Charge for year	-	1,941	1,941
At 30 April 25	-	6,558	6,558
Net book value
At 30 April 25	249,224	7,764	256,988
At 30 April 24	249,224	7,767	256,991

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 May 24	920,605	920,605
At 30 April 25	920,605	920,605
Net book value
At 30 April 25	920,605	920,605
At 30 April 24	920,605	920,605

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	97,443	100,822
Taxation and social security	54,807	56,383
Total	152,250	157,205

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	16,280	26,929
Total	16,280	26,929