REGISTERED NUMBER: 09941600 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

C E L CARE SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L Bree

E Fox

Ms C Thomson

REGISTERED OFFICE:

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

REGISTERED NUMBER:

09941600 (England and Wales)

ACCOUNTANTS:

Advanta

Chartered Accountants

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,332,542

2,358,830

2,332,542

2,358,830

CURRENT ASSETS

Debtors

6

30,885

62,841

Cash at bank

167,561

260,389

198,446

323,230

CREDITORS

Amounts falling due within one year

7

848,079

1,141,532

NET CURRENT LIABILITIES

(649,633

)

(818,302

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,682,909

1,540,528

CREDITORS

Amounts falling due after more than one year

8

(127,561

)

(220,750

)

PROVISIONS FOR LIABILITIES

11

(5,246

)

(8,520

)

NET ASSETS

1,550,102

1,311,258

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

1,549,802

1,310,958

SHAREHOLDERS' FUNDS

1,550,102

1,311,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 15 June 2026 and were signed on its behalf by:

Ms L Bree - Director

1.	STATUTORY INFORMATION

C E L Care Services 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.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

The validity of the going concern basis depends upon the continued support of the company directors.

Turnover

Turnover represents sales to external customers at invoiced amounts. Invoices are raised weekly, four weekly or monthly and turnover is recognised in the period to which it relates.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

1% on cost

Furniture,fittings & equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

400,000

AMORTISATION

At 1 October 2024

and 30 September 2025

400,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Furniture,fittings

Motor

Computer

property

& equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

2,489,575

123,361

7,750

15,883

2,636,569

Additions

-

10,184

-

600

10,784

At 30 September 2025

2,489,575

133,545

7,750

16,483

2,647,353

DEPRECIATION

At 1 October 2024

167,913

87,775

6,716

15,335

277,739

Charge for year

24,896

11,443

259

474

37,072

At 30 September 2025

192,809

99,218

6,975

15,809

314,811

NET BOOK VALUE

At 30 September 2025

2,296,766

34,327

775

674

2,332,542

At 30 September 2024

2,321,662

35,586

1,034

548

2,358,830

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,187

35,480

Other debtors

14,459

10,454

Accrued income

-

16,035

Prepayments

6,239

872

30,885

62,841

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

91,839

96,761

Trade creditors

9,104

7,472

Tax

126,946

239,816

PAYE

6,432

2,029

Other creditors

4,539

5,837

Directors' current accounts

576,659

741,120

Income in advance

13,462

37,924

Accrued expenses

19,098

10,573

848,079

1,141,532

Creditors include loans of £576,659 (2024 : £741,120) from the directors. The loans are unsecured, repayable on demand and interest-free.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

94,162

93,846

Bank loans - 2-5 years

33,399

126,904

127,561

220,750

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

1,400

4,200

Between one and five years

-

1,400

1,400

5,600

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

-

9,242

Bank loans

219,400

308,269

219,400

317,511

The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,246

8,520

Deferred

tax

£

Balance at 1 October 2024

8,520

Provided during year

(3,274

)

Balance at 30 September 2025

5,246

12.	RELATED PARTY DISCLOSURES

At the balance sheet date £576,659 (2024 : £741,120) was owed to the company directors. The loans are unsecured, repayable on demand and interest-free.