ACCOUNTS - Final Accounts preparation

Registered number: 15886369

PROVIDENCE CARE AND SUPPORT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2025

PROVIDENCE CARE AND SUPPORT LIMITED

REGISTERED NUMBER: 15886369

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	317,838
Cash at bank and in hand	5	208,912
		526,750
Creditors: amounts falling due within one year	6	(381,255)
Net current assets			145,495
Total assets less current liabilities			145,495

Net assets			145,495

Capital and reserves
Called up share capital			120
Profit and loss account			145,375
			145,495

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 May 2026.

Imran Atttar Bogh	Deen Khan-Hussain
Director	Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

PROVIDENCE CARE AND SUPPORT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

1.	General information

Providence Care and Support Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration of 15886369. The address of the registered office is 132 Kimberley Road, Leicester, England, LE2 1LH. The principal activity of the company in the year under review was that of the residential care activities for learning difficulties, mental health and substance abuse.
The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements has been prepared on a going concern basis which assumes that the
company will continue to receive support from creditors and the director as and when required.

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PROVIDENCE CARE AND SUPPORT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

PROVIDENCE CARE AND SUPPORT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 7.

Debtors

					2025
					£


	Trade debtors	118,542
	Other debtors	199,296
		317,838

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	208,912
		208,912

Page 4

PROVIDENCE CARE AND SUPPORT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

6.	Creditors: Amounts falling due within one year
		2025
		£

	Corporation tax	78,459
	Other taxation and social security	2,438
	Other creditors	300,358
		381,255

Related party transactions

Guardian Assetts Limited is related party to the company.
During the period, the company provided loans of £170,000 to Guardian Assetts Limited. As at the balance sheet date, the company was owed £170,000 from Guardian Assetts Limited, which is shown in Other Debtors due within one year.
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.

Vanguard Direct Bham Ltd is related party to the company.
During the period, the company provided loans of £20,735 to Vanguard Direct Bham Ltd. As at the balance sheet date, the company was owed £20,735 from Vanguard Direct Bham Ltd, which is shown in Other Debtors due within one year.
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.

8.	Controlling party

During the year the company was under the control of its directors.

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