Angel Care Enterprise Limited - Filleted accounts

Registered number

14875912

Angel Care Enterprise Limited

Filleted Accounts

31 May 2025

Angel Care Enterprise Limited
Registered number:		14875912
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,856			2,474
Investments	4		1,253,841			777,405
			1,255,697			779,879

Current assets
Debtors	5	-			500
Cash at bank and in hand		190			2,131
		190			2,631

Creditors: amounts falling due within one year	6	(463,073)			(303,207)

Net current liabilities			(462,883)			(300,576)

Total assets less current liabilities			792,814			479,303

Creditors: amounts falling due after more than one year	7		(833,076)			(495,596)



Net liabilities			(40,262)			(16,293)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(40,264)			(16,295)

Shareholders' funds			(40,262)			(16,293)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Shekhar Chandra			Ms Anuradha Jha
Director			Director
Approved by the board on 27 May 2026

Angel Care Enterprise Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Investment properties
	Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss. Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		0


3	Tangible fixed assets
					Office equipment
£
	Cost
	At 1 June 2024				3,299
	At 31 May 2025				3,299

	Depreciation
	At 1 June 2024				825
	Charge for the year				618
	At 31 May 2025				1,443

	Net book value
	At 31 May 2025				1,856
	At 31 May 2024				2,474


4	Investments

Investment
properties
£
	Cost
	At 1 June 2024				777,405
	Additions				476,436

	At 31 May 2025				1,253,841

	The fair value adjustment of the investment property has been carried out by the director. The director having suitable knowledge and qualification considered the above valution to be a fair reflection of the value of the investment property as at 31 May 2025.

5	Debtors		2025		2024
£				£

	Other debtors		-		500


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		630		90
	Other creditors		462,443		303,117
			463,073		303,207


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		833,076		495,596


8	Other information

	Angel Care Enterprise Limited is a private company limited by shares and incorporated in England. Its registered office is:
	60 Sandy Lane
	Cheam
	Sutton
	SM2 7EN