Able 2 Care Ltd - Filleted accounts

Registered number

14396861

Able 2 Care Ltd

Filleted Accounts

30 September 2025

Able 2 Care Ltd
Registered number:		14396861
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		47,054			8,320

Current assets
Debtors	4	454,775			345,577
Cash at bank and in hand		69,072			50,910
		523,847			396,487

Creditors: amounts falling due within one year	5	(232,590)			(254,769)

Net current assets			291,257			141,718

Total assets less current liabilities			338,311			150,038


Provisions for liabilities			(11,764)			(2,080)


Net assets			326,547			147,958

Capital and reserves
Called up share capital			2			2
Profit and loss account			326,545			147,956

Shareholders' funds			326,547			147,958

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.




J Patel
Director
Approved by the board on 22 June 2026

Able 2 Care Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these accounts are rounded to the nearest £. The accounts have been prepared under the historical cost convention.

	Turnover
	Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales related taxes. Turnover derived from staffing services is recognised and accrued by reference to hours worked (representing the service provided) in accordance with submitted authorised timesheets and pre-agreed charge rates (which include an element of salary and related costs) which are together used to determine the transaction price. Payment is due following the completion of the performance obligations and an agreed period of credit dependent on the agreed contract with the client.

	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:

	Plant and machinery			over 8 years
	Fixtures and fittings			over 10 years
	Computer equipment			over 5 years

	Cash and cash equivalents
	Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

	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.



	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
	The 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 net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date. Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					64		41


3	Tangible fixed assets
		Plant and machinery		Fixtures and fittings		Computer equipment		Total
£			£		£		£
	Cost
	At 1 October 2024	-		4,490		7,880		12,370
	Additions	45,000		-		1,730		46,730
	At 30 September 2025	45,000		4,490		9,610		59,100

	Depreciation
	At 1 October 2024	-		898		3,152		4,050
	Charge for the year	5,625		449		1,922		7,996
	At 30 September 2025	5,625		1,347		5,074		12,046

	Net book value
	At 30 September 2025	39,375		3,143		4,536		47,054
	At 30 September 2024	-		3,592		4,728		8,320






4	Debtors					2025		2024
£							£

	Trade debtors					306,503		252,760
	Other debtors					148,272		92,817
						454,775		345,577


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

	Taxation and social security costs					104,882		68,120
	Other creditors					127,708		186,649
						232,590		254,769


6	Other information

	Able 2 Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	55-57 Garstang Road
	Preston
	PR1 1LB