06230394 false dental practice.2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-03-31 http://www.companieshouse.gov.uk/cd:Director1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-03-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-03-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-03-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:MotorCars 2024-03-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-03-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:MotorCars 2025-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-03-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-03-31 http://www.companieshouse.gov.uk/2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2024-03-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06230394
WHITE CARE LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
Prepared By:
ADI & CO ACCOUNTANTS LTD
CHARTERED CERTIFIED ACCOUNTANTS
THE ATRIUM
1 HAREFIELD ROAD
UXBRIDGE
UB8 1EX

WHITE CARE LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
DR LEO GHABAI
REGISTERED OFFICE
102 CLEVELAND STREET
LONDON
W1T 6NT
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06230394
ACCOUNTANTS
ADI & CO ACCOUNTANTS LTD
CHARTERED CERTIFIED ACCOUNTANTS
THE ATRIUM
1 HAREFIELD ROAD
UXBRIDGE
UB8 1EX

WHITE CARE LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

WHITE CARE LIMITED

BALANCE SHEET AT 31/03/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 95,678 |  |  |  | 146,308
Tangible assets |  | 4 |  |  |  | 511,755 |  |  |  | 449,560
|  |  |  |  |  | 607,433 |  |  |  | 595,868
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 3,225 |  |  |  | 3,460 |  |
Debtors |  | 6 |  | 872,056 |  |  |  | 861,296 |  |
Cash at bank and in hand |  |  |  | 503,775 |  |  |  | 443,594 |  |
|  |  |  | 1,379,056 |  |  |  | 1,308,350 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 121,268 |  |  |  | 149,272 |  |
NET CURRENT ASSETS |  |  |  |  |  | 1,257,788 |  |  |  | 1,159,078
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 1,865,221 |  |  |  | 1,754,946
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | 104,724 |  |  |  | 125,196
NET ASSETS |  |  |  |  |  | 1,760,497 |  |  |  | 1,629,750
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 1,760,397 |  |  |  | 1,629,650
SHAREHOLDERS' FUNDS |  |  |  |  |  | 1,760,497 |  |  |  | 1,629,750
For the year ending 31/03/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21/01/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
DR LEO GHABAI |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

WHITE CARE LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildings |  | reducing balance 1%
Short Leasehold Properties |  | reducing balance 20%
Fixtures and Fittings |  | reducing balance 20%
Equipment |  | reducing balance 20%
Motor Cars |  | reducing balance 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

WHITE CARE LIMITED

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 14 |  | 21

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/04/2024 |  | 365,763 |  | 365,763
At 31/03/2025 |  | 365,763 |  | 365,763
Depreciation |  |  |  |
At 01/04/2024 |  | 219,455 |  | 219,455
|  | 40,000 |  | 40,000
For the year |  | 10,630 |  | 10,630
At 31/03/2025 |  | 270,085 |  | 270,085
Net Book Amounts |  |  |  |
At 31/03/2025 |  | 95,678 |  | 95,678
At 31/03/2024 |  | 146,308 |  | 146,308
During the year ended 31 March 2025, the directors carried out a review of goodwill and recognised an impairment charge of £40,000, which has been charged to the profit and loss account. |

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |  |
|  | Land And |  | Short Leasehold |  | Fixtures |  |  |  |  |  |
|  | Buildings |  | Properties |  | and Fittings |  | Equipment |  | Motor Cars |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |  |
At 01/04/2024 |  | 401,781 |  | 16,648 |  | 149,994 |  | 188,145 |  | - |  | 756,568
Additions |  | - |  | - |  | - |  | 56,166 |  | 39,500 |  | 95,666
At 31/03/2025 |  | 401,781 |  | 16,648 |  | 149,994 |  | 244,311 |  | 39,500 |  | 852,234
Depreciation |  |  |  |  |  |  |  |  |  |  |  |
At 01/04/2024 |  | 4,018 |  | 3,330 |  | 136,720 |  | 162,940 |  | - |  | 307,008
For the year |  | 3,978 |  | 2,664 |  | 2,655 |  | 16,274 |  | 7,900 |  | 33,471
At 31/03/2025 |  | 7,996 |  | 5,994 |  | 139,375 |  | 179,214 |  | 7,900 |  | 340,479
Net Book Amounts |  |  |  |  |  |  |  |  |  |  |  |
At 31/03/2025 |  | 393,785 |  | 10,654 |  | 10,619 |  | 65,097 |  | 31,600 |  | 511,755
At 31/03/2024 |  | 397,763 |  | 13,318 |  | 13,274 |  | 25,205 |  | - |  | 449,560

WHITE CARE LIMITED

5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 3,225 |  | 3,460
|  |  |  | 3,225 |  | 3,460

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 39,900 |  | 33,890
Prepayments |  |  |  | 10,000 |  | 5,350
|  |  |  | 49,900 |  | 39,240
Amounts falling due over more than one year |  |  |  |  |  |
Amount due from group company |  |  |  | 822,156 |  | 822,056
|  |  |  | 822,156 |  | 822,056
|  |  |  | 872,056 |  | 861,296
Amounts due from group undertakings include an interest-free loan receivable from Sekare Ltd. White Care Ltd owns 50% of the issued share capital of Sekare Ltd. The loan is unsecured and repayable on demand.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 70,140 |  | 74,273
PAYE control |  |  |  | 2,657 |  | 2,153
Salaries and wages control |  |  |  | - |  | 478
Directors loan account |  |  |  | 22,356 |  | 51,599
Trade Creditors |  |  |  | 12,314 |  | 13,774
Pension schemes |  |  |  | 951 |  | 295
Accruals |  |  |  | 12,850 |  | 6,700
|  |  |  | 121,268 |  | 149,272

WHITE CARE LIMITED

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank Loans |  |  |  | 91,391 |  | 101,863
Bounce back loan |  |  |  | 13,333 |  | 23,333
|  |  |  | 104,724 |  | 125,196

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100

10. RELATED PARTY TRANSACTIONS
During the year, the company had a loan receivable from Sekare Ltd, a company in which it owns 50% of the issued share capital. At the balance sheet date, the amount outstanding is included within debtors. The loan is interest free.