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COMPANY REGISTRATION NUMBER: 03819196

LDC Care Company Ltd

Financial Statements

31 August 2025

LDC Care Company Ltd

Financial Statements

Year ended 31 August 2025

Contents | Page

Strategic report | 1

Directors' report | 3

Independent auditor's report to the members | 5

Statement of income and retained earnings | 9

Statement of financial position | 10

Notes to the financial statements | 11

LDC Care Company Ltd

Strategic Report

Year ended 31 August 2025
The directors present their strategic report for the year ended 31 August 2025. The directors are pleased to announce the overall profit before tax for the year of £1,512,740 (2024: £1,115,285). The financial key performance indicators for the year are as follows:

|  | 2025 | 2024
|  | £ | £
| Turnover | 23,646,735 | 18,673,601
| Gross profit | 6,200,648 | 5,297,527
| Gross profit margin % | 26 | 28
| Net profit margin (before tax) % | 6 | 6

Similar to last year, turnover has risen significantly due to an increased number of people supported. Gross profit margins have reduced slightly versus the previous year, however despite inflationary pressure on costs as well as significant impact from the changes to National Insurance rates and thresholds in April 2025, net profit remains robust. In the current economic climate, the company continues to maintain healthy profit margins. The company has continued with its capital investments and remains in a stable financial position at the balance sheet date. Principal risks and uncertainties The business is subject to a number of risks which are monitored by the Board. The principal risks facing the company remains the availability of future council funding and pressures of meeting an ever-increasing demand; increasing staff, food and utility costs; whilst managing the safe care of individuals with a wide range of needs and various complexity. The increase in fees awarded by Local Authorities has not kept pace with the increase in costs experienced by the company, particularly wages, which have risen significantly, across the board, driven by the mandated increase in National Minimum Wage. The Local Authorities cash position and resultant decisions on fee increase levels have the potential to reduce profitability across the social care sector in Kent. The company has carefully considered the impact of these risks and uncertainties and is taking steps to broaden the risk profile across varying local authorities and continue on a growth trajectory. There is also a liquidity risk which could be adversely affected by the late payment of trade debts or a claim against the company. To mitigate the risks the Board regularly monitors the cash position and care requirements. The company's finances are supervised at Board level. Its financial instruments comprise cash, trade debtors, trade creditors, mortgages, hire purchase and finance leases which arise from its trade. The company depends on key personnel and staff and to mitigate the risks of retention issues the group provides training and reward schemes. It is the policy of the Board to settle trade and other debts within the terms agreed. Future developments The directors are committed to continue investing in the growth and evolution of the business including the acquisition of further supported living locations where financially viable. This includes expanding our geographical foot print into other areas of Kent. Assessment of conflict in Ukraine The directors have considered the impact of the events in Ukraine with particular reference to how this may disrupt their business model, strategy and operations. It is noted that the company has no dealings with either Ukraine or any nation or individual currently experiencing sanctions as a result of the events in Ukraine. The directors have liaised with suppliers and customers and similarly they have no dealings that will impact the company's supply chain or recoverability of debt and credit. It is is clear that there is a worldwide impact on the cost of particular goods, to include fuel, which in turn has increased the base costs of consumables in the business. The directors have calculated the effect and believe that this will not significantly impact the ability to trade or going concern.
This report was approved by the board of directors on 29 May 2026 and signed on behalf of the board by:

D D Marsh
Director

Registered office:
109 Barton Road
Dover
Kent
CT16 2LX

LDC Care Company Ltd

Directors' Report

Year ended 31 August 2025
The directors present their report and the financial statements of the company for the year ended 31 August 2025 .
Directors
The directors who served the company during the year were as follows:

A D Marsh |
L E Bywater |
D D Marsh |
J P Marsh | (Resigned 26 December 2024)

Dividends
Particulars of recommended dividends are detailed in note 12 to the financial statements.
Employment of disabled persons
It is the policy of the company that applications for employment by disabled persons are always fully considered, bearing in mind the respective aptitudes and abilities of the applicant concerned. In the event of employees becoming disabled all reasonable effort is made to ensure that their employment within the company continues. It is the policy of the company that the training, career development and promotion of a disabled person should, as far as possible, be identical to that of an able-bodied person.
Employee involvement
During the year, the policy of providing employees with information about the company has been continued through internal media methods in which employees have also been encouraged to present their suggestions and views on the company's performance. Regular meetings are held between management and employees to allow a free flow of information and ideas.
Disclosure of information in the strategic report
The directors have chosen to incorporate their assessment of the performance of the business, future developments, and the principal risks and uncertainties facing the company in the Strategic Report.
Directors' responsibilities statement
The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor
Each of the persons who is a director at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.
This report was approved by the board of directors on 29 May 2026 and signed on behalf of the board by:

D D Marsh
Director

Registered office:
109 Barton Road
Dover
Kent
CT16 2LX

LDC Care Company Ltd

Independent Auditor's Report to the Members of LDC Care Company Ltd

Year ended 31 August 2025
Opinion
We have audited the financial statements of LDC Care Company Ltd (the 'company') for the year ended 31 August 2025 which comprise the statement of income and retained earnings, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we have considered; the nature of the industry, control environment and business performance. We also consider the results of our enquiries of management and the finance team, relating to their own identification and assessment of the risks of irregularities and possible related fraud. This includes asking questions and reviewing available documentation on their policies and procedures and performing tests of controls to evidence their effectiveness. Throughout the audit testing we are considering the incentives that may exist within the organisation for fraud. Key areas include timing of recognising income around the year end and posting of unusual journals. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We ensure we have an understanding of the relevant laws and regulations and remain alert to possible non-compliance throughout the audit. Despite proper planning and audit work in accordance with auditing standards there are inherent limitations and unavoidable risk that we may not detect some irregularities and material misstatements in the financial statements. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report
This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Alexander Baker
(Senior Statutory Auditor)

For and on behalf of
Burgess Hodgson Audit Limited
Chartered Accountants & statutory auditor
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN

29 May 2026

LDC Care Company Ltd

Statement of Income and Retained Earnings

Year ended 31 August 2025

| 2025 | 2024
Note | £ | £
Turnover | 4 | 23,646,735 | 18,673,601

Cost of sales | 17,446,087 | 13,376,074
| ------------- | -------------
Gross profit | 6,200,648 | 5,297,527

Administrative expenses | 4,707,545 | 4,116,760
Other operating income | 11,971 | ( 60,301)
|  | ------------ | ------------
Operating profit | 5 | 1,505,074 | 1,120,466

Other interest receivable and similar income | 9 | 19,069 | 19,324
Interest payable and similar expenses | 10 | 11,403 | 24,505
| ------------ | ------------
Profit before taxation | 1,512,740 | 1,115,285

Tax on profit | 11 | 458,276 | 381,733
| ------------ | ------------
Profit for the financial year and total comprehensive income | 1,054,464 | 733,552
| ------------ | ------------

Dividends paid and payable | 12 | ( 1,050,000) | ( 730,000)

Retained earnings at the start of the year | 2,403,930 | 2,400,378
| ------------ | ------------
Retained earnings at the end of the year | 2,408,394 | 2,403,930
| ------------ | ------------

All the activities of the company are from continuing operations.

LDC Care Company Ltd

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 13 |  | 350,500 | 347,042

Current assets

Debtors | 14 | 3,850,590 |  | 2,833,954
Cash at bank and in hand | 1,425,791 |  | 2,122,764
| ------------ |  | ------------
| 5,276,381 |  | 4,956,718

Creditors: amounts falling due within one year | 15 | 3,095,972 |  | 2,734,741
| ------------ |  | ------------
Net current assets |  | 2,180,409 | 2,221,977
|  | ------------ | ------------
Total assets less current liabilities |  | 2,530,909 | 2,569,019

Creditors: amounts falling due after more than one year | 16 |  | 55,688 | 121,265

Provisions

Taxation including deferred tax | 18 |  | 63,827 | 40,824
|  | ------------ | ------------
Net assets |  | 2,411,394 | 2,406,930
|  | ------------ | ------------

Capital and reserves

Called up share capital | 21 |  | 3,000 | 3,000
Profit and loss account |  | 2,408,394 | 2,403,930
|  | ------------ | ------------
Shareholders funds |  | 2,411,394 | 2,406,930
|  | ------------ | ------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.
These financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

D D Marsh
Director

Company registration number: 03819196

LDC Care Company Ltd

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 109 Barton Road, Dover, Kent, CT16 2LX.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of LDC Group Ltd. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) No disclosure has been given for the aggregate remuneration of key management personnel. These exemptions have been applied on the basis that LDC Group Ltd includes equivalent disclosures for the entity in its consolidated financial statements prepared in accordance with UK GAAP. Judgements and 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. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: (i) Purchase recognition - Directors recognise the purchases when significant risks and rewards of ownership are passed to them as buyer. They consider this has taken place on delivery and therefore record all deliveries not yet invoiced as accruals at the year end. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: (i) Bad debt - Directors have included bad debt provisions for items which have not yet been paid. (ii) Useful economic life of fixed and intangible assets - The annual depreciation and amortisation charges are based upon management's assessment of the useful economic lives and residual values of the company's tangible assets. These are re-assessed annually and amended where necessary. (iii) The Directors include a provision for liabilities where they are considered probable. Revenue recognition The turnover in the profit and loss represents amounts due for care provided during the year. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference. Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Turnover
Turnover arises from:

| 2025 | 2024
| £ | £
Rendering of services | 23,646,735 | 18,673,601
| ------------- | -------------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.
5. Operating profit
Operating profit or loss is stated after charging/crediting:

| 2025 | 2024
| £ | £
Depreciation of tangible assets | 107,815 | 110,848
Loss/(gains) on disposal of tangible assets | 63,699 | ( 4,228)
Impairment of trade debtors | 308,042 | 506,743
| --------- | ---------

6. Auditor's remuneration

| 2025 | 2024
| £ | £
Fees payable for the audit of the financial statements | 15,720 | 14,610
| -------- | --------

During the year, the company's auditor changed from Burgess Hodgson LLP to Burgess Hodgson Audit Limited following a change in legal structure of the audit firm. The responsible individual remains the same.
7. Staff costs
The average number of persons employed by the company during the year, including the directors, amounted to:

| 2025 | 2024
| No. | No.
Administrative staff | 51 | 46
Management staff | 3 | 4
Number of care staff | 489 | 431
| ---- | ----
| 543 | 481
| ---- | ----

The aggregate payroll costs incurred during the year, relating to the above, were:

| 2025 | 2024
| £ | £
Wages and salaries | 17,160,554 | 13,539,302
Social security costs | 1,828,058 | 1,275,557
Other pension costs | 267,738 | 235,054
| ------------- | -------------
| 19,256,350 | 15,049,913
| ------------- | -------------

8. Directors' remuneration
The directors' aggregate remuneration in respect of qualifying services was:

| 2025 | 2024
| £ | £
Remuneration | 177,369 | 154,678
Company contributions to defined contribution pension plans | 1,692 | 954
| --------- | ---------
| 179,061 | 155,632
| --------- | ---------

9. Other interest receivable and similar income

| 2025 | 2024
| £ | £
Interest on cash and cash equivalents | 16,634 | 19,324
Other interest receivable and similar income | 2,435 | –
| -------- | --------
| 19,069 | 19,324
| -------- | --------

10. Interest payable and similar expenses

| 2025 | 2024
| £ | £
Interest on obligations under finance leases and hire purchase contracts | 11,403 | 24,121
Other interest payable and similar charges | – | 384
| -------- | --------
| 11,403 | 24,505
| -------- | --------

11. Tax on profit
Major components of tax expense

| 2025 | 2024
| £ | £

Current tax:

UK current tax expense | 436,617 | 404,657
Adjustments in respect of prior periods | ( 1,344) | –
| --------- | ---------
Total current tax | 435,273 | 404,657
| --------- | ---------

Deferred tax:

Origination and reversal of timing differences | 23,003 | ( 22,924)
| --------- | ---------
Tax on profit | 458,276 | 381,733
| --------- | ---------

Reconciliation of tax expense
The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

| 2025 | 2024
| £ | £
Profit on ordinary activities before taxation | 1,512,740 | 1,115,285
| ------------ | ------------
Profit on ordinary activities by rate of tax | 378,185 | 278,821
Adjustment to tax charge in respect of prior periods | ( 1,344) | –
Effect of expenses not deductible for tax purposes | 97,360 | 110,465
Effect of capital allowances and depreciation | ( 38,928) | 15,371
Movement in deferred tax provision | 23,003 | ( 22,924)
| ------------ | ------------
Tax on profit | 458,276 | 381,733
| ------------ | ------------

12. Dividends

| 2025 | 2024
| £ | £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) | 1,050,000 | 730,000
| ------------ | ---------

13. Tangible assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 September 2024 | 104,202 | 425,733 | 115,500 | 645,435
Additions | 80,300 | 173,969 | 13,218 | 267,487
Disposals | – | ( 214,148) | ( 25,180) | ( 239,328)
| --------- | --------- | --------- | ---------
At 31 August 2025 | 184,502 | 385,554 | 103,538 | 673,594
| --------- | --------- | --------- | ---------
Depreciation |  |  |  |
At 1 September 2024 | 61,149 | 171,309 | 65,935 | 298,393
Charge for the year | 22,510 | 70,522 | 14,783 | 107,815
Disposals | – | ( 68,091) | ( 15,023) | ( 83,114)
| --------- | --------- | --------- | ---------
At 31 August 2025 | 83,659 | 173,740 | 65,695 | 323,094
| --------- | --------- | --------- | ---------
Carrying amount |  |  |  |
At 31 August 2025 | 100,843 | 211,814 | 37,843 | 350,500
| --------- | --------- | --------- | ---------
At 31 August 2024 | 43,053 | 254,424 | 49,565 | 347,042
| --------- | --------- | --------- | ---------

Finance leases and hire purchase contracts
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

| Motor vehicles
| £
At 31 August 2025 | 83,598
| --------
At 31 August 2024 | 223,516
| ---------

14. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 841,095 | 344,987
Amounts owed by group undertakings | 2,279,345 | 1,028,805
Prepayments and accrued income | 726,374 | 1,184,523
Other debtors | 3,776 | 275,639
| ------------ | ------------
| 3,850,590 | 2,833,954
| ------------ | ------------

15. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 103,878 | 131,375
Accruals and deferred income | 860,583 | 1,002,225
Corporation tax | 189,525 | 146,633
Social security and other taxes | 474,357 | 333,540
Obligations under finance leases and hire purchase contracts | 11,325 | 22,284
Other creditors | 1,456,304 | 1,098,684
| ------------ | ------------
| 3,095,972 | 2,734,741
| ------------ | ------------

Included in creditors falling due within one year is £11,325 (2024: £22,284) in relation to assets held under hire purchase. These are secured upon the assets to which they relate. The company has provided security in the form of all its assets by way of cross company debenture.
16. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Obligations under finance leases and hire purchase contracts | 55,688 | 121,265
| -------- | ---------

17. Finance leases and hire purchase contracts
The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 11,325 | 22,284
Later than 1 year and not later than 5 years | 55,688 | 121,265
| -------- | ---------
| 67,013 | 143,549
| -------- | ---------

18. Provisions

| Deferred tax (note 19)
| £
At 1 September 2024 | 40,824
Additions | 23,003
| --------
At 31 August 2025 | 63,827
| --------

19. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions (note 18) | 63,827 | 40,824
| -------- | --------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 63,827 | 40,824
| -------- | --------

20. Employee benefits
Defined contribution plans
The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 267,738 (2024: £ 235,054 ).
21. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 3,000 | 3,000 | 3,000 | 3,000
| ------- | ------- | ------- | -------

The company's authorised and allotted share capital consists of 1,000 Ordinary 'A' shares, 1,000 Ordinary 'B' shares and 1,000 Ordinary 'C' shares.
22. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 313,779 | 392,211
Later than 1 year and not later than 5 years | 87,675 | 350,349
| --------- | ---------
| 401,454 | 742,560
| --------- | ---------

The company has an operating lease in place with another group company to lease freehold properties.
23. Related party transactions
Related party transactions with group companies have not been disclosed as consolidated accounts are prepared by the parent entity.
24. Controlling party
LDC Group Ltd is the controlling party of LDC Care Company Ltd . The ultimate parent and controlling party, and the parent of both the largest and smallest group for which consolidated accounts are available, is LDC Group Ltd. This company is registered at 109 Barton Road, Dover, Kent, CT16 2LX . There is no single controlling party of LDC Group Ltd.