Company Registration number: 06245062

Caresure Limited

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 9

Caresure Limited

Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	345,747	362,474
Current assets
Stocks	7	265	250
Debtors	8	170,023	172,327
Cash at bank and in hand		10,388	909
		180,676	173,486
Creditors: Amounts falling due within one year	9	(342,921)	(309,456)
Net current liabilities		(162,245)	(135,970)
Total assets less current liabilities		183,502	226,504
Creditors: Amounts falling due after more than one year	9	(6,074)	(39,618)
Provisions for liabilities		(10,887)	(12,017)
Net assets		166,541	174,869
Capital and reserves
Called up share capital	11	100	100
Retained earnings		166,441	174,769
Shareholders' funds		166,541	174,869

Caresure Limited

Balance Sheet as at 31 May 2025 (continued)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 06245062

Approved and authorised by the Board on 27 May 2026 and signed on its behalf by:
 

......................................... Mr R Chopra Director

Caresure Limited

Notes to the financial statements for the Year Ended 31 May 2025

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Dalmar House
Barras Lane Estate
Dalston
Carlisle
CA5 7NY

These financial statements were authorised for issue by the Board on 27 May 2026.

2	ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Caresure Limited

Notes to the financial statements for the Year Ended 31 May 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
 

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and Buildings	2% straight line
Equipment	20% reducing balance
Motor vehicles	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 years straight line

Caresure Limited

Notes to the financial statements for the Year Ended 31 May 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
 Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 19 (2024 - 19).

Caresure Limited

Notes to the financial statements for the Year Ended 31 May 2025 (continued)

4	PROFIT BEFORE TAX

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	20,613	16,709

5	INTANGIBLE ASSETS

	Goodwill  £	Total £
Cost or valuation
At 1 June 2024	47,500	47,500
At 31 May 2025	47,500	47,500
Amortisation
At 1 June 2024	47,500	47,500
At 31 May 2025	47,500	47,500
Carrying amount
At 31 May 2025	-	-

Caresure Limited

Notes to the financial statements for the Year Ended 31 May 2025 (continued)

6	TANGIBLE ASSETS

	Equipment £	Motor vehicles  £	Land and Buildings £	Total £
Cost or valuation
At 1 June 2024	48,248	67,745	457,534	573,527
Additions	3,886	-	-	3,886
At 31 May 2025	52,134	67,745	457,534	577,413
Depreciation
At 1 June 2024	9,033	55,837	146,183	211,053
Charge for the year	8,485	2,977	9,151	20,613
At 31 May 2025	17,518	58,814	155,334	231,666
Carrying amount
At 31 May 2025	34,616	8,931	302,200	345,747
At 31 May 2024	39,214	11,909	311,351	362,474

7

STOCKS

	2025 £	2024 £
Stock	265	250

8

DEBTORS

	2025 £	2024 £
Other debtors	170,023	170,023
Prepayments	-	2,304
	170,023	172,327

Caresure Limited

Notes to the financial statements for the Year Ended 31 May 2025 (continued)

9

CREDITORS

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	33,199	42,728
Trade creditors		5,278	3,563
Taxation and social security		58,145	48,220
Accruals and deferred income		200,535	187,722
Other creditors		45,764	27,223
		342,921	309,456

Creditors include bank loans and overdrafts which are secured of £33,199 (2024 - £42,728).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	6,074	39,618

Creditors include bank loans and overdrafts which are secured of £6,074 (2024 - £39,618).

Caresure Limited

Notes to the financial statements for the Year Ended 31 May 2025 (continued)

10	LOANS AND BORROWINGS

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	33,199	42,728

 

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	6,074	39,618

11	SHARE CAPITAL

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100