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Registered number: 10077270
PKL Care Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10077270
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,480 14,220
Tangible Assets 5 115,622 137,349
125,102 151,569
CURRENT ASSETS
Debtors 6 262,396 327,252
Cash at bank and in hand 3,123 1,466
265,519 328,718
Creditors: Amounts Falling Due Within One Year 7 (131,983 ) (297,671 )
NET CURRENT ASSETS (LIABILITIES) 133,536 31,047
TOTAL ASSETS LESS CURRENT LIABILITIES 258,638 182,616
Creditors: Amounts Falling Due After More Than One Year 8 (115,600 ) (108,499 )
NET ASSETS 143,038 74,117
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 142,938 74,017
SHAREHOLDERS' FUNDS 143,038 74,117
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For the year ending 31 August 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Karen Clatworthy
Director
29 May 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
PKL Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10077270 . The registered office is Office 11, The Avana Business Centre, Wern Trading Estate, Newport, NP10 9FQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Franchise Fees. It is amortised to profit and loss account over its estimated economic life of  7 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 33% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was 65 (2024: 65)
65 65
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 47,400
As at 31 August 2025 47,400
Amortisation
As at 1 September 2024 33,180
Provided during the period 4,740
As at 31 August 2025 37,920
Net Book Value
As at 31 August 2025 9,480
As at 1 September 2024 14,220
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 167,841 17,526 9,784 195,151
Additions - - 1,201 1,201
As at 31 August 2025 167,841 17,526 10,985 196,352
Depreciation
As at 1 September 2024 37,763 16,246 3,793 57,802
Provided during the period 18,272 807 3,849 22,928
As at 31 August 2025 56,035 17,053 7,642 80,730
Net Book Value
As at 31 August 2025 111,806 473 3,343 115,622
As at 1 September 2024 130,078 1,280 5,991 137,349
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,572 180,949
Amounts owed by group undertakings 238,535 103,951
Other debtors 12,886 44,949
264,993 329,849
Due after more than one year
Other debtors (2,597) (2,597)
262,396 327,252
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 16,891
Trade creditors 27,244 60,315
Other creditors 78,672 171,609
Taxation and social security 26,067 48,856
131,983 297,671
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 75,970 79,706
Bank loans 7,912 18,220
Other loans 5,197 10,573
Other creditors 26,521 -
115,600 108,499
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 16,891
Later than one year and not later than five years 75,970 79,706
75,970 96,597
75,970 96,597
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loands from directors: £118,723 owed from PKL LTD to Paul and Karen Clatwothy. 
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mrs Karen Clatworthy 118,723 - - - 118,723
12. Related Party Transactions
PKL Care is a subsidiary company controlled and owned by Gofal Holdings Limited. During the year, PKL provided capital to LKP through a loan agreement amounting to £238,535 (2024: £103,951). The outstanding balance as at 31 August 2025 was £238,535 (2024: £103,951). 
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