Company No: 10782615 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Luke Steven Rodgers

REGISTERED OFFICE	Office 207
	Unit 5 399-405 Oxford Street
	Mayfair
	W1C 2BU
	United Kingdom

COMPANY NUMBER

10782615 (England and Wales)

ACCOUNTANT	Jones & Co of York Limited
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	31.12.25		31.12.24
		£		£
Fixed assets
Tangible assets	3	66,137		90,812
		66,137		90,812
Current assets
Debtors	4	158,001		258,164
Cash at bank and in hand	5	218,228		134,937
		376,229		393,101
Creditors: amounts falling due within one year	6	( 262,584)		( 252,753)
Net current assets		113,645		140,348
Total assets less current liabilities		179,782		231,160
Creditors: amounts falling due after more than one year	7	( 55,461)		( 73,336)
Net assets		124,321		157,824
Capital and reserves
Called-up share capital	8	1		1
Profit and loss account		124,320		157,823
Total shareholder's funds		124,321		157,824

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Care Leaders Ltd (registered number: 10782615) were approved and authorised for issue by the Director on 24 April 2026. They were signed on its behalf by:

Luke Steven Rodgers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Care Leaders Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Office 207, Unit 5 399-405 Oxford Street, Mayfair, W1C 2BU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Vehicles	25 % reducing balance
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	31.12.25		31.12.24
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	4		3

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 January 2025	13,959		68,490		77,291		159,740
Additions	958		0		10,974		11,932
At 31 December 2025	14,917		68,490		88,265		171,672
Accumulated depreciation
At 01 January 2025	8,848		8,561		51,519		68,928
Charge for the financial year	3,589		14,982		18,036		36,607
At 31 December 2025	12,437		23,543		69,555		105,535
Net book value
At 31 December 2025	2,480		44,947		18,710		66,137
At 31 December 2024	5,111		59,929		25,772		90,812

4. Debtors

	31.12.25		31.12.24
	£		£
Trade debtors	41,412		134,925
Amounts owed by Group undertakings	521		7,551
Amounts owed by director	65,650		66,763
Prepayments	3,476		1,983
Corporation tax	22,532		22,532
Other debtors	24,410		24,410
	158,001		258,164

5. Cash and cash equivalents

	31.12.25		31.12.24
	£		£
Cash at bank and in hand	218,228		134,937

6. Creditors: amounts falling due within one year

	31.12.25		31.12.24
	£		£
Bank loans	4,800		4,666
Trade creditors	8,649		364
Amounts owed to Group undertakings	577		27,388
Taxation and social security	91,171		102,963
Obligations under finance leases and hire purchase contracts	12,883		11,497
Other creditors	144,504		105,875
	262,584		252,753

7. Creditors: amounts falling due after more than one year

	31.12.25		31.12.24
	£		£
Bank loans	17,190		22,182
Obligations under finance leases and hire purchase contracts	38,271		51,154
	55,461		73,336

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	31.12.25		31.12.24
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

9. Related party transactions

Transactions with the entity's director

	31.12.25		31.12.24
	£		£
Director's Loan Account balance outstanding at start of year	66,763		94,168
Amounts advanced	89,925		22,376
Amounts repaid	(89,878)		(49,781)
Amounts written off	0		0
Amounts waived	0		0
Director's Loan Account balance outstanding at end of the year	67,810		66,763