Registered number
03330099
Procare Nursing Agency Limited
Unaudited Filleted Accounts
30 September 2025

Procare Nursing Agency Limited
Registered number: | 03330099
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 346,146 |  |  | 326,211
Investments | 4 |  |  | - |  |  | 1
|  |  |  | 346,146 |  |  | 326,212
Current assets
Debtors | 5 |  | 407,222 |  |  | 623,061
Cash at bank and in hand |  |  | 4,764,943 |  |  | 4,183,610
|  |  | 5,172,165 |  |  | 4,806,671
Creditors: amounts falling due within one year | 6 |  | (266,111) |  |  | (423,014)
Net current assets |  |  |  | 4,906,054 |  |  | 4,383,657
Total assets less current liabilities |  |  |  | 5,252,200 |  |  | 4,709,869
Creditors: amounts falling due after more than one year | 7 |  |  | (26,441) |  |  | -
Net assets |  |  |  | 5,225,759 |  |  | 4,709,869
Capital and reserves
Called up share capital |  |  |  | 4,502 |  |  | 4,502
Profit and loss account |  |  |  | 5,221,257 |  |  | 4,705,367
Shareholder's funds |  |  |  | 5,225,759 |  |  | 4,709,869
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A M Smith
Director
Approved by the board on 5 March 2026

Procare Nursing Agency Limited
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Leasehold land and buildings | over the lease term
| Plant and machinery | 20% reducing balance
| Fixtures, fittings, tools and equipment | 25% reducing balance
| Motor vehicles | 25% straight line
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 183 |  | 192
3 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 October 2024 | 267,874 |  | 223,566 |  | 14,398 |  | 505,838
| Additions | - |  | 1,612 |  | 35,880 |  | 37,492
| Disposals | - |  | - |  | (4,500) |  | (4,500)
| At 30 September 2025 | 267,874 |  | 225,178 |  | 45,778 |  | 538,830
| Depreciation
| At 1 October 2024 | - |  | 168,452 |  | 11,175 |  | 179,627
| Charge for the year | - |  | 11,345 |  | 6,212 |  | 17,557
| On disposals | - |  | - |  | (4,500) |  | (4,500)
| At 30 September 2025 | - |  | 179,797 |  | 12,887 |  | 192,684
| Net book value
| At 30 September 2025 | 267,874 |  | 45,381 |  | 32,891 |  | 346,146
| At 30 September 2024 | 267,874 |  | 55,114 |  | 3,223 |  | 326,211
4 | Investments
Other
investments
£
| Cost
| At 1 October 2024 | 1
| Disposals | (1)
| At 30 September 2025 | -
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 381,456 |  | 607,252
| Other debtors | 25,766 |  | 15,809
|  |  |  |  |  | 407,222 |  | 623,061
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 4,981 |  | -
| Trade creditors | 7,234 |  | 4,297
| Taxation and social security costs | 239,211 |  | 278,892
| Other creditors | 14,685 |  | 139,825
|  |  |  |  |  | 266,111 |  | 423,014
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 26,441 |  | -
8 | Events after the reporting date
| Subsequent to the year end the entire share capital of the company was acquired by AN & Co Holdings Ltd.
9 | Related party transactions
| During the year the company charged Healthcare Academi Cymru Limited £5,000 in respect of management charges At 30 September 2025 Healthcare Academi Cymru Limited owed the company £nil. J A Drew was a director and shareholder in Healthcare Academi Cymru Limited throughout the year.
10 | Controlling party
| The company was under the control of J A Drew throughout the year.
11 | Other information
| Procare Nursing Agency Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is:
| 1 Radnor Court
| 256 Cowbridge Road East
| Cardiff
| CF5 1GZ

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