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Registered number: 07999707
Totalcare Hampshire Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Totalcare Hampshire Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Totalcare Hampshire Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07999707

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 716,561 |  | 700,882
|  |  | 716,561 |  | 700,882
CURRENT ASSETS
Stocks | 6 | 2,074 |  | 2,759 |
Debtors | 7 | 2,677 |  | 3,588 |
Cash at bank and in hand |  | 86,341 |  | 165,951 |
|  | 91,092 |  | 172,298 |
Creditors: Amounts Falling Due Within One Year | 8 | (399,402 ) |  | (455,896 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (308,310 ) |  | (283,598 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 408,251 |  | 417,284
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (282,526 ) |  | (302,815 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,147 ) |  | (12,119 )
NET ASSETS |  |  | 110,578 |  | 102,350
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 110,478 |  | 102,250
SHAREHOLDERS' FUNDS |  |  | 110,578 |  | 102,350

Page 1
Page 2
Totalcare Hampshire Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs M L Stuart Director
8 January 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Totalcare Hampshire Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Totalcare Hampshire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07999707 . The registered office is 92 Winchester Street, Botley, Southampton, Hampshire, SO30 2AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold Property | Not provided
Plant & Machinery | 10%, 12.5% or 20% on reducing balance
Fixtures & Fittings | 5% or 20% on reducing balance
Office Equipment | 20% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.6.1 Debtors
Short term debtors are measured at transaction price, less any impairment.
2.6.2 Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
...CONTINUED
Page 3
Page 4
Totalcare Hampshire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Financial Instruments - continued
2.6.3 Creditors
Short term creditors are measured at the transaction price.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
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.
2.9. Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 4
Page 5
Totalcare Hampshire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 20,000
As at 31 March 2025 | 20,000
Amortisation
As at 1 April 2024 | 20,000
As at 31 March 2025 | 20,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold Property | Plant & Machinery | Fixtures & Fittings | Office Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 636,842 | 53,795 | 146,016 | 13,993 | 850,646
Additions | - | 25,305 | 2,660 | 1,019 | 28,984
Disposals | - | - | (3,235 ) | (110 ) | (3,345 )
As at 31 March 2025 | 636,842 | 79,100 | 145,441 | 14,902 | 876,285
Depreciation
As at 1 April 2024 | - | 34,263 | 107,578 | 7,923 | 149,764
Provided during the period | - | 4,409 | 6,233 | 1,753 | 12,395
Disposals | - | - | (2,387 ) | (48 ) | (2,435 )
As at 31 March 2025 | - | 38,672 | 111,424 | 9,628 | 159,724
Net Book Value
As at 31 March 2025 | 636,842 | 40,428 | 34,017 | 5,274 | 716,561
As at 1 April 2024 | 636,842 | 19,532 | 38,438 | 6,070 | 700,882

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,074 |  | 2,759

Page 5
Page 6
Totalcare Hampshire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,402 |  | -
Other debtors | 1,275 |  | 3,588
| 2,677 |  | 3,588

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 29,096 |  | 23,664
Bank loans and overdrafts | 19,779 |  | 17,982
Other creditors | 332,260 |  | 394,507
Taxation and social security | 18,267 |  | 19,743
| 399,402 |  | 455,896

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 282,526 |  | 302,815

10. Secured Creditors
In respect of the loan to purchase the property, a first legal charge has been granted against 92 Winchester Street, Botley together with a debenture against Totalcare Hampshire Limited, both included in an agreement dated 11 February 2016.
In addition to this loan there is also a bounce back loan scheme, so for this loan it is secured by the UK Governement.
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 302,305 |  | 320,797

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

12. Related Party Transactions
In addition to the security give on the bank loan by the company, the director's have also personally guaranteed the bank borrowings to the value of £50,000, in an agreement dated 11 February 2016.
Page 6
Page 7
Totalcare Hampshire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
13. Ultimate Controlling Party
The company is owned and controlled by Mr I J Stuart and Mrs M L Stuart, the directors of the company.
Page 7