REGISTERED NUMBER: 14389857 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

Dial House Care Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mohamed Hassan Roshanali Merali

Hasnain Mohammed Taki Merali

REGISTERED OFFICE:

Suite D5

St Meryl Suite Carpenders Park

Watford

Middlesex

WD19 5EF

REGISTERED NUMBER:

14389857 (England and Wales)

AUDITORS:

Merali's

Chartered Accountants & Statutory Auditors

Scottish Provident House

76-80 College Road

Harrow

Middlesex

HA1 1BQ

FIXED ASSETS

Investments

4

1,740,460

1,740,460

CURRENT ASSETS

Debtors

5

878,571

1,092,487

Cash at bank and in hand

3,872

3,287

882,443

1,095,774

CREDITORS

Amounts falling due within one year

6

(1,270,638

)

(1,442,154

)

NET CURRENT LIABILITIES

(388,195

)

(346,380

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,352,265

1,394,080

CREDITORS

Amounts falling due after more than one year

7

(1,352,145

)

(1,393,068

)

NET ASSETS

120

1,012

CAPITAL AND RESERVES

Called up share capital

200

100

Retained earnings

(80

)

912

120

1,012

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

Hasnain Mohammed Taki Merali - Director

1.	STATUTORY INFORMATION

Dial House Care Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 and rebates.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

The company's policies for its major classes of financial assets and financial liabilities are set out below.

Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances, intercompany working capital balances, and intercompany financing are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Financial liabilities

Basic financial liabilities, including trade and other creditors, and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Impairment of financial assets

Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets and financial liabilities

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Offsetting of financial assets and financial liabilities

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Going concern

The financial statements are prepared on a going concern basis. At the year end the company’s liabilities exceeded its assets. The directors have reviewed cash flow forecasts and funding and consider that sufficient resources will be available for at least twelve months from approval of these financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

1,740,460

NET BOOK VALUE

At 30 June 2025

1,740,460

At 30 June 2024

1,740,460

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

(Restated)

£

£

Trade debtors

-

459

Amounts owed by group undertakings

878,571

1,092,028

878,571

1,092,487

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

(Restated)

£

£

Bank loans and overdrafts (see note 8)

48,071

46,394

Other creditors

1,222,567

1,395,760

1,270,638

1,442,154

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

(Restated)

£

£

Bank loans (see note 8)

1,352,145

1,393,068

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,069,950

1,122,054

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

as restated

(Restated)

£

£

Amounts falling due within one year or on demand:

Bank loans

48,071

46,394

Amounts falling due between two and five years:

Bank loans - 2-5 years

282,195

271,014

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,069,950

1,122,054

The company has following securities with Natwest bank

- Unlimited inter company guarantee from 07/06/2025 provided by multiple group entities.

- Third party guarantee from 26/04/203 (Security debentures)

- Third party guarantee from 09/01/2025 (Security amount £ 5,500,000).

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

MPK Merali (Senior Statutory Auditor)

for and on behalf of Merali's

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.

As at the balance sheet date, the company had a payable balance to shareholders of Mayfair Care Group Limited amounting to £1,220,000 (2024:£1,372,959).