REGISTERED NUMBER: 07281226 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

GENUS CARE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G P Hemming

Mr M J S Khan

REGISTERED OFFICE:

The Cross Keys Hotel

Old Road

Skewen

Neath Port Talbot

SA10 6AR

REGISTERED NUMBER:

07281226 (England and Wales)

ACCOUNTANTS:

L M Griffiths & Co Limited

Chartered Certified Accountants

1&2 Merlins Court

Winch Lane

Haverfordwest

Pembrokeshire

SA61 1SB

FIXED ASSETS

Property, plant and equipment

4

3,448,108

2,948,213

CURRENT ASSETS

Debtors

5

495,746

307,833

Cash at bank and in hand

75,529

117,848

571,275

425,681

CREDITORS

Amounts falling due within one year

6

710,423

695,619

NET CURRENT LIABILITIES

(139,148

)

(269,938

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,308,960

2,678,275

CREDITORS

Amounts falling due after more than one year

7

2,725,714

1,913,932

NET ASSETS

583,246

764,343

CAPITAL AND RESERVES

Called up share capital

92

92

Retained earnings

583,154

764,251

SHAREHOLDERS' FUNDS

583,246

764,343

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mr M J S Khan - Director

Mr G P Hemming - Director

1.	STATUTORY INFORMATION

Genus Care 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared in accordance with the Companies Act 2006. The directors are not aware of any material uncertainties in making their assessment of going concern. As a result the going concern basis of accounting has been adopted.

Turnover

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

Property, plant and equipment

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

Improvements to property

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Assets are measured using the historic cost model at cost less accumulated depreciation less accumulated impairment losses.

The depreciable amount of an asset is calculated as cost less residual value.

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.

Income recognition

The company recognises income as soon as an obligation arises to provide supplies, and an invoice raised and sent.

Impairment of property, plant and equipment

At each year end, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that they have suffered an impairment loss.

If the recoverable amount of an asset is estimated to be less than its carrying amount, its value in the accounts is reduced to its recoverable amount. An impairment loss is recognised immediately in the income statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 92 (2024 - 74 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 July 2024

2,636,756

309,237

282,143

Additions

518,660

-

21,289

At 30 June 2025

3,155,416

309,237

303,432

DEPRECIATION

At 1 July 2024

-

162,916

158,275

Charge for year

-

28,894

29,031

At 30 June 2025

-

191,810

187,306

NET BOOK VALUE

At 30 June 2025

3,155,416

117,427

116,126

At 30 June 2024

2,636,756

146,321

123,868

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

126,524

47,238

72,449

3,474,347

Additions

-

39,251

7,954

587,154

At 30 June 2025

126,524

86,489

80,403

4,061,501

DEPRECIATION

At 1 July 2024

100,205

47,957

56,781

526,134

Charge for year

5,264

15,964

8,106

87,259

At 30 June 2025

105,469

63,921

64,887

613,393

NET BOOK VALUE

At 30 June 2025

21,055

22,568

15,516

3,448,108

At 30 June 2024

26,319

(719

)

15,668

2,948,213

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

367,256

306,833

Other debtors

128,490

1,000

495,746

307,833

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

86,625

332,118

Hire purchase contracts

7,650

7,650

Taxation and social security

337,968

260,054

Other creditors

278,180

95,797

710,423

695,619

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,719,339

1,901,182

Hire purchase contracts

6,375

12,750

2,725,714

1,913,932

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,375,768

110,077

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits due from / (owed to) directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

Mr G P Hemming

Balance outstanding at start of year

(20,561

)

(4,785

)

Amounts advanced

9,118

-

Amounts repaid

-

(15,776

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(11,443

)

(20,561

)

Mr M J S Khan

Balance outstanding at start of year

(38,714

)

(17,067

)

Amounts advanced

2,476

-

Amounts repaid

-

(21,647

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(36,238

)

(38,714

)

9.	DEPRECIATION OF FREEHOLD PROPERTIES

Freehold properties held by the company are shown at historic cost. An annual review of current estimated market prices is carried out in order to ascertain likely residual value. Where this exceeds cost, no depreciation is provided since there is no depreciable amount under the company's stated depreciation policy. Where cost exceeds estimated market value, it is the policy to make an adjustment for impairment. For the above reasons, there is no depreciation expense shown in the financial statements.