Registration number: 14694623

Unified Care Services Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Unified Care Services Ltd

Company Information

Directors

E. Macara N. Cryan M. L. Campbell

Company secretary

E. Macara

Registered office

Westwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Accountants

Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Unified Care Services Ltd

(Registration number: 14694623)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	63,571	57,946
Current assets
Debtors	5	333,716	244,785
Cash at bank and in hand		763,607	1,079,217
		1,097,323	1,324,002
Creditors: Amounts falling due within one year	6	(436,751)	(663,383)
Net current assets		660,572	660,619
Total assets less current liabilities		724,143	718,565
Provisions for liabilities		-	(5,125)
Net assets		724,143	713,440
Capital and reserves
Called up share capital	7	99	99
Retained earnings		724,044	713,341
Shareholders' funds		724,143	713,440

For the financial 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.

Unified Care Services Ltd

(Registration number: 14694623)
Balance Sheet as at 30 April 2025

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 January 2026 and signed on its behalf by:
 

......................................... E. Macara Director

Unified Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Westwood House
78 Loughborough Road
Quorn
Loughborough
Leicestershire
LE12 8DX

These financial statements were authorised for issue by the Board on 12 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Unified Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Foreign currency transactions

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	33.33% reducing balance
Motor vehicles	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Unified Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Unified Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 43 (2024 - 20).

Unified Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost
At 1 May 2024	27,519	39,189	66,708
Additions	6,271	38,496	44,767
Disposals	-	(23,989)	(23,989)
At 30 April 2025	33,790	53,696	87,486
Depreciation
At 1 May 2024	4,677	4,085	8,762
Charge for the year	8,811	9,607	18,418
Eliminated on disposal	-	(3,265)	(3,265)
At 30 April 2025	13,488	10,427	23,915
Carrying amount
At 30 April 2025	20,302	43,269	63,571
At 30 April 2024	22,842	35,104	57,946

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		-	201,802
Amounts owed by related parties	9	290,532	-
Prepayments		42,276	41,976
Other debtors		908	1,007
		333,716	244,785

Unified Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	65	-
Trade creditors		10,332	38,280
Taxation and social security		186,889	522,567
Accruals and deferred income		3,500	3,500
Other creditors		235,965	99,036
		436,751	663,383

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A shares of £1 each	25	25	25	25
Ordinary B shares of £1 each	25	25	25	25
Ordinary C shares of £1 each	24	24	24	24
Ordinary D shares of £1 each	25	25	25	25
	99	99	99	99

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	65	-

Unified Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

9	Related party transactions

Transactions with directors

2025	At 1 May 2024 £	At 30 April 2025 £
E. Macara
Director's loan	308	308

2024	At 28 February 2023 £	Advances to director £	At 30 April 2024 £
E. Macara
Director's loan	-	308	308

The company authorised an unsecured, interest-free loan to the director and a balance of £308 was outstanding at the year end (2024 - £308). The loan was still outstanding at the year end and was repaid on 25 November 2025.
 

Summary of transactions with other related parties

During the year the company paid dividends on Ordinary B shares amounting to £115,300 and £85,000 on Ordinary D shares (2024 - £150,000 on Ordinary B shares and £116,000 on Ordinary D shares) to the parent company.

During the period a company within the group owed £290,532 (2024 - £nil) to Unified Care Services Ltd.

There is a cross guarantee in place between the company bankers and all companies within the group. The maximum potential liability at the year end under this cross guarantee amounts to £182,000 (2024 - £nil).