REGISTERED NUMBER: 04728541 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

ANGELCARE UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T L Enefer

Z C Enefer

REGISTERED OFFICE:

North Wing Hope Hall

35 Clare Road

Halifax

West Yorkshire

HX1 2JP

REGISTERED NUMBER:

04728541 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor Offices, Unit A4

Old Power Way

Lowfields Business Park

Elland

HX5 9DE

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

1,563,844

1,632,766

1,563,844

1,632,766

CURRENT ASSETS

Debtors

6

850,008

837,895

Cash at bank and in hand

86,290

33,596

936,298

871,491

CREDITORS

Amounts falling due within one year

7

168,373

165,318

NET CURRENT ASSETS

767,925

706,173

TOTAL ASSETS LESS CURRENT LIABILITIES

2,331,769

2,338,939

CREDITORS

Amounts falling due after more than one year

8

(726,604

)

(764,025

)

PROVISIONS FOR LIABILITIES

(13,786

)

(18,160

)

NET ASSETS

1,591,379

1,556,754

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

1,591,279

1,556,654

1,591,379

1,556,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

T L Enefer - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of

50 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures, fittings and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 92 (2024 - 91 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

8,000

AMORTISATION

At 1 May 2024

and 30 April 2025

8,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures,

fittings

Freehold

and

Motor

property

equipment

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

1,755,662

235,919

95,371

2,086,952

Additions

-

1,800

-

1,800

Disposals

-

-

(77,877

)

(77,877

)

At 30 April 2025

1,755,662

237,719

17,494

2,010,875

DEPRECIATION

At 1 May 2024

247,601

137,957

68,628

454,186

Charge for year

35,110

14,943

2,026

52,079

Eliminated on disposal

-

-

(59,234

)

(59,234

)

At 30 April 2025

282,711

152,900

11,420

447,031

NET BOOK VALUE

At 30 April 2025

1,472,951

84,819

6,074

1,563,844

At 30 April 2024

1,508,061

97,962

26,743

1,632,766

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

148,197

109,886

Amounts owed by group undertakings

690,470

704,124

Other debtors

11,341

23,885

850,008

837,895

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

36,000

36,000

Trade creditors

16,047

38,410

Taxation and social security

94,484

70,510

Other creditors

21,842

20,398

168,373

165,318

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

726,604

764,025

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

618,604

656,025

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

762,604

800,025

The bank loan is secured by a charge on the company's freehold property.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £16,484 (2024: £18,190). Contributions totalling £10,147 (2024: £12,260) were payable to the fund at the year end and are included in creditors.