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Registered number: 03435313
Care Group Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
DSCO Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03435313
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 82,852 92,031
82,852 92,031
CURRENT ASSETS
Stocks 5 1,450 1,640
Debtors 6 141,491 164,283
Cash at bank and in hand 119,186 71,668
262,127 237,591
Creditors: Amounts Falling Due Within One Year 7 (136,070 ) (134,451 )
NET CURRENT ASSETS (LIABILITIES) 126,057 103,140
TOTAL ASSETS LESS CURRENT LIABILITIES 208,909 195,171
Creditors: Amounts Falling Due After More Than One Year 8 (10,864 ) (23,477 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (20,712 ) (18,599 )
NET ASSETS 177,333 153,095
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 177,233 152,995
SHAREHOLDERS' FUNDS 177,333 153,095
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Page 2
For the year ending 31 October 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
Mr R J Veryard
Director
12th March 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Care Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03435313 . The registered office is The Tower, The Maltings, Hoe Lane, Ware, Hertfordshire, SG12 9LR.
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 and value added taxes. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 10% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cosst
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 36 (2024: 39)
36 39
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 72,805 259,708 5,732 26,189 364,434
Additions - 14,000 - 1,249 15,249
Disposals - (13,750 ) - - (13,750 )
As at 31 October 2025 72,805 259,958 5,732 27,438 365,933
Depreciation
As at 1 November 2024 49,285 191,197 5,732 26,189 272,403
Provided during the period 2,352 20,283 - 416 23,051
Disposals - (12,373 ) - - (12,373 )
As at 31 October 2025 51,637 199,107 5,732 26,605 283,081
Net Book Value
As at 31 October 2025 21,168 60,851 - 833 82,852
As at 1 November 2024 23,520 68,511 - - 92,031
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 22,897 16,529
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5. Stocks
2025 2024
£ £
Stock 1,450 1,640
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 136,044 155,236
Other debtors 5,447 9,047
141,491 164,283
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 12,325 9,392
Trade creditors 31,386 31,680
Bank loans and overdrafts 10,000 10,000
Other creditors 7,353 12,359
Taxation and social security 75,006 71,020
136,070 134,451
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,197 11,810
Bank loans 1,667 11,667
10,864 23,477
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,325 9,392
Later than one year and not later than five years 9,197 11,810
21,522 21,202
21,522 21,202
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10. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but reversed at the balance sheet date.
2025 2024
£ £
Other timing differences 20,712 18,599
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr R J Veryard  
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