1 August 2024 false Taxfiler 2024.6 12122664business:PrivateLimitedCompanyLtd2024-08-012025-07-31 121226642024-07-31 121226642024-08-012025-07-31 12122664business:AuditExemptWithAccountantsReport2024-08-012025-07-31 12122664business:FilletedAccounts2024-08-012025-07-31 121226642025-07-31 12122664business:Director12024-08-012025-07-31 12122664business:Director22024-08-012025-07-31 12122664business:RegisteredOffice2024-08-012025-07-31 121226642024-07-31 12122664core:WithinOneYear2025-07-31 12122664core:WithinOneYear2024-07-31 12122664core:AfterOneYear2025-07-31 12122664core:AfterOneYear2024-07-31 12122664core:ShareCapitalcore:PreviouslyStatedAmount2025-07-31 12122664core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 12122664core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 12122664core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 12122664core:PreviouslyStatedAmount2025-07-31 12122664core:PreviouslyStatedAmount2024-07-31 12122664business:SmallEntities2024-08-012025-07-31 12122664countries:EnglandWales2024-08-012025-07-31 12122664core:MotorVehicles2024-08-012025-07-31 12122664core:MotorVehicles2024-07-31 12122664core:MotorVehicles2025-07-31 121226642023-08-012024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 12122664 (England and Wales)
HIGHLANDS CARE SOLUTIONS LTD Unaudited accounts for the year ended 31 July 2025
HIGHLANDS CARE SOLUTIONS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
HIGHLANDS CARE SOLUTIONS LTD Company Information for the year ended 31 July 2025
Directors
Paradzai Boniface Chitongo Sarah Chitongo
Company Number
12122664 (England and Wales)
Registered Office
4 JASMINE COURT, LONDON ROAD WEST KINGSDOWN SEVENOAKS TN15 6BW ENGLAND
Accountants
MTM Financial and Management Accountants 2 Repton Close Luton Bedfordshire LU3 3UL
- 3 -
HIGHLANDS CARE SOLUTIONS LTD Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
15,094 
13,125 
Investments
5
(15,000)
(15,000)
94 
(1,875)
Current assets
Debtors
6
440,450 
311,225 
Cash at bank and in hand
239,637 
191,489 
680,087 
502,714 
Creditors: amounts falling due within one year
7
(89,577)
(88,750)
Net current assets
590,510 
413,964 
Total assets less current liabilities
590,604 
412,089 
Creditors: amounts falling due after more than one year
8
(21,000)
(17,000)
Net assets
569,604 
395,089 
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
559,604 
385,089 
Shareholders' funds
569,604 
395,089 
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by
Paradzai Boniface Chitongo Director Company Registration No. 12122664
- 4 -
HIGHLANDS CARE SOLUTIONS LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
HIGHLANDS CARE SOLUTIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 12122664. The registered office is 4 JASMINE COURT, LONDON ROAD, WEST KINGSDOWN, SEVENOAKS, TN15 6BW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 August 2024
10,500 
At 31 July 2025
10,500 
Depreciation
At 1 August 2024
(2,625)
Charge for the year
(1,969)
At 31 July 2025
(4,594)
Net book value
At 31 July 2025
15,094 
At 31 July 2024
13,125 
5
Investments
Other investments 
£ 
Valuation at 1 August 2024
(15,000)
Valuation at 31 July 2025
(15,000)
- 5 -
HIGHLANDS CARE SOLUTIONS LTD Notes to the Accounts for the year ended 31 July 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
440,450 
311,225 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
89,577 
88,750 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
21,000 
17,000 
9
Transactions with related parties
Highlands Care Solutions is now part of Elandrol Group. There is also another subsidiary in the group Atimupavi. Highlands Care Solutions has extended an inter-company loan totalling £440,450 as at 31 July 2025.
10
Average number of employees
During the year the average number of employees was 59 (2024: 51).
- 6 -