REGISTERED NUMBER: 13501889 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

ISCA CARE LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,262,414

1,294,805

CURRENT ASSETS

Debtors

5

159,548

60,500

Cash at bank

329,392

356,146

488,940

416,646

CREDITORS

Amounts falling due within one year

6

1,127,990

1,425,099

NET CURRENT LIABILITIES

(639,050

)

(1,008,453

)

TOTAL ASSETS LESS CURRENT LIABILITIES

623,364

286,352

PROVISIONS FOR LIABILITIES

109,577

80,727

NET ASSETS

513,787

205,625

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

513,785

205,623

SHAREHOLDERS' FUNDS

513,787

205,625

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mrs R Patel - Director

1.	STATUTORY INFORMATION

Isca Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13501889

Registered office:

Panteg Farm Graig Road

Lisvane

Cardiff

United Kingdom

CF14 0UF

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.

Turnover

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

Tangible fixed assets

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

Freehold property

-

2% Straight line

Plant and machinery

-

20% Straight line

Fixtures and fittings

-

20% Straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2024 - 50 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 September 2024

1,292,648

23,860

81,057

1,397,565

Additions

-

6,992

10,266

17,258

At 31 August 2025

1,292,648

30,852

91,323

1,414,823

DEPRECIATION

At 1 September 2024

70,736

9,431

22,593

102,760

Charge for year

25,853

5,878

17,918

49,649

At 31 August 2025

96,589

15,309

40,511

152,409

NET BOOK VALUE

At 31 August 2025

1,196,059

15,543

50,812

1,262,414

At 31 August 2024

1,221,912

14,429

58,464

1,294,805

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

69,244

35,417

Other debtors

70,002

2

Prepayments and accrued income

20,302

25,081

159,548

60,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,492

29,187

Social security and other taxes

20,090

17,497

Other creditors

1,066,576

1,360,578

Accruals and deferred income

23,832

17,837

1,127,990

1,425,099

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2