Company Registration No. 06128354 (England and Wales)
CCS HOMECARE SERVICES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2025
2 Lake End Court
Taplow Road
Taplow
Maidenhead
Berkshire
England
SL6 0JQ
CCS HOMECARE SERVICES LTD
CONTENTS
Page
Company information
1
Strategic report
2 - 3
Director's report
4 - 5
Independent auditor's report
6 - 9
Statement of income and retained earnings
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 24
CCS HOMECARE SERVICES LTD
COMPANY INFORMATION
- 1 -
Director
Mr A Sattar
Secretary
Mr A R Sattar
Company number
06128354
Registered office
Unit 2 Progress Business Centre
Whittle Park Way
Bath Road
Slough
Berkshire
SL1 6DQ
Auditor
TC Group
2 Lake End Court
Taplow Road
Taplow
Maidenhead
Berkshire
England
SL6 0JQ
CCS HOMECARE SERVICES LTD
STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

The director presents the strategic report for the year ended 30 September 2025.

Review of the Business

This past year, the company has continued to provide high-quality domiciliary, personal and specialist care and support for adults with dementia, mental health, learning disabilities, and other support needs across various settings such as personal homes, supported living, extra care and other social housing.

Management's continued commitment to delivering excellent care while providing value for money to our commissioners remains at the heart of company’s philosophy. This guiding principle has consistently led to positive outcomes for both service users and funding authorities, which is reflected in the company’s excellent financial performance.

Management believes the consistent investments made into staff, training, operational processes and systems during the last financial period have further consolidated earlier improvements, placing the company in a strong position to meet market challenges and drive future growth.

O perations within the care sector continue to have increased operational costs associated with staffing and PPE, slowed debt collection from local authorities, and delayed mobilisation of contracts and referrals of new service users. Nevertheless, the company has leveraged ongoing investments in staff, training and operating systems to maintain and improve service delivery and grow revenue.

Principal Risks and Uncertainties

Whilst management do not foresee any major business risks in the short term, it has been noted that there is a material uncertainty over the going concern of the company due to it being a guarantor under a revolving credit facility entered into by related companies. This agreement expires during April 2027 and the directors are currently in discussions with lenders to refinance these debts. The directors have received a positive indication from lenders that the facility will be renewed, however the re financing has not been formally completed at the date these financial statements were approved.

Management acknowledge that, like others within the sector, the company faces challenges and opportunities posed by ongoing public sector spending cuts, a challenging recruitment environment and increasing sector regulations.

To ensure business resilience, the company has implemented a robust business continuity and disaster recovery process designed to proactively mitigate business risk, including operational, IT, and financial risks and to rapidly recover from disasters.

Despite the going concern uncertainty, management is confident that the company is financially and operationally well-positioned to handle the increasing cost pressure and intensifying competition; and will continue to operate as a going concern for the foreseeable future.

Furthermore, management believe that the company is well-placed to leverage its competencies, resources, and reputation as a leading provider of value-based, high-quality, outcome-driven social care services, and to seize market opportunities as the economy recovers.

Key Performance Indicators (KPI's)

· Turnover has increased to £21.03m (2024: £18.12m), a n increase of 16.08%.

· Profit before tax has increased to £1.17m (2024: £0.71 m), an increase of 65.32%.

· Net assets have increased to £5.7 4 m (2024: £4.86 m), an increase of 18.1 1%.

CCS HOMECARE SERVICES LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
Future Developments

The company plans to continue investing time, money, and resources in staff, training, and operational systems to foster growth in the adult social care and support space, with a continued focus on delivering high-quality domiciliary, personal, and specialist care and support services to adults. Further investments will be directed towards developing the company’s bespoke ERP system, which will drive operational efficiency and long-term cost savings.

To address the recruitment challenges within the social care sector and meet the demand of the company’s growth strategy, management will intensify local recruitment supplemented with highly skilled overseas worker s secured via the government’s trusted sponsor license process.

The company will further enhance its brand and consolidate its position as a leading and trusted provider of value-based, high-quality, outcome-driven social care services.

On behalf of the board

Mr A Sattar
Director
30 June 2026
CCS HOMECARE SERVICES LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -

The director presents his annual report and financial statements for the year ended 30 September 2025.

Results and dividends

The results for the year are set out on page 10.

No ordinary dividends were paid. The director does not recommend payment of a final dividend.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr A Sattar
Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Employee involvement

The company's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.

Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the company's performance.

There is no employee share scheme at present, but the directors are considering the introduction of such a scheme as a means of further encouraging the involvement of employees in the company's performance.

Auditor

The auditor, TC Group, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

CCS HOMECARE SERVICES LTD
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
Statement of director's responsibilities

The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgements 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 director is 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. He is 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.

Strategic report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report. It has done so in respect of Future Developments.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
Mr A Sattar
Director
30 June 2026
CCS HOMECARE SERVICES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF CCS HOMECARE SERVICES LTD
- 6 -
Opinion

We have audited the financial statements of CCS Homecare Services Ltd (the 'company') for the year ended 30 September 2025 which comprise the statement of income and retained earnings, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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 30 September 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- 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.

Material uncertainty relating to going concern

We draw attention to Note 1.3 in the financial statements, which explains that the company is a guarantor under a revolving credit facility entered into by related companies, which expires in April 2027. As stated in Note 1.3, these conditions indicate that a material uncertainty exists that may cast doubt on the company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

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.

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 director is responsible for the other information contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

CCS HOMECARE SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF CCS HOMECARE SERVICES LTD
- 7 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the director's r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the director's 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 identifie d material misstatements in the strategic report or the director's r eport.

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 director's remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the director's r esponsibilities s tatement, the director is 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 director determines 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 director is 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 director either intends to liquidate the company or to cease operations, or has 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.

Extent to which the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and its management.

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:

CCS HOMECARE SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF CCS HOMECARE SERVICES LTD
- 8 -

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of management override of controls) and determined that the principal risks were related fraudulent transactions which may lead to an overstatement of profits, such as manipulation of accounting estimates including depreciation and residual value policies in respect of the company's fixed assets and revenue recognition in respect of overstatement of income where there a high levels of debt.

Based on our understanding of the company and industry, we identified principal risks of non-compliance with laws and regulations and we considered those laws and regulations which have a direct impact on the preparation of the financial statements such as the Companies Act 2006, FRS 102, health and safety laws, employment laws, contractual laws, General Data Protection Regulations (GDPR) and UK tax legislation. In order to mitigate the risks detailed above in respect of fraud and non-compliance with laws and regulations, the following procedures were undertaken by the audit team: Enquiry of management, those charged with governance and around actual and potential litigation and claims. Enquiry of entity staff in compliance functions to identify any instances of non-compliance with laws and regulations. Reviewing minutes of meetings of those charged with governance. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business. Challenging and validating the reasonableness and judgement with particular focus on the depreciation and residual values included in fixed assets. Scrutinising and validating trade debtors and revenue against related evidence to ensure both are free of material misstatement.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

CCS HOMECARE SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF CCS HOMECARE SERVICES LTD
- 9 -

Use of our report

This report is made solely to the company's member 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 member those matters we are required to state to the member 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 member, for our audit work, for this report, or for the opinions we have formed.

Daniel Robins (Senior Statutory Auditor)
For and on behalf of TC Group
Statutory Auditor
30 June 2026
2 Lake End Court
Taplow Road
Taplow
Maidenhead
Berkshire
England
SL6 0JQ
CCS HOMECARE SERVICES LTD
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
2025
2024
as restated
Notes
£
£
Turnover
3
21,034,032
18,120,639
Cost of sales
(19,104,357)
(16,905,832)
Gross profit
1,929,675
1,214,807
Administrative expenses
(743,062)
(504,626)
Operating profit
4
1,186,613
710,181
Interest receivable and similar income
7
-
0
36
Interest payable and similar expenses
8
(12,501)
-
0
Profit before taxation
1,174,112
710,217
Tax on profit
9
(293,528)
(177,554)
Profit for the financial year
880,584
532,663
Retained earnings brought forward as previously reported
5,063,910
4,329,185
Prior year adjustment
(202,062)
-
0
As restated
4,861,848
4,329,185
Retained earnings carried forward
5,742,432
4,861,848

The profit and loss account has been prepared on the basis that all operations are continuing operations.

CCS HOMECARE SERVICES LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 11 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
10
9,041
12,055
Current assets
Debtors
11
8,681,262
9,134,444
Cash at bank and in hand
818,710
161,710
9,499,972
9,296,154
Creditors: amounts falling due within one year
12
(3,764,320)
(4,443,346)
Net current assets
5,735,652
4,852,808
Total assets less current liabilities
5,744,693
4,864,863
Provisions for liabilities
Deferred tax liability
13
2,260
3,014
(2,260)
(3,014)
Net assets
5,742,433
4,861,849
Capital and reserves
Called up share capital
15
1
1
Profit and loss reserves
5,742,432
4,861,848
Total equity
5,742,433
4,861,849

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
Mr A Sattar
Director
Company registration number 06128354 (England and Wales)
CCS HOMECARE SERVICES LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
2025
2024
as restated
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
19
1,674,514
(1,348,908)
Interest paid
(12,501)
-
0
Income taxes paid
(343,790)
(131,920)
Net cash inflow/(outflow) from operating activities
1,318,223
(1,480,828)
Investing activities
Purchase of tangible fixed assets
-
0
(3,684)
Interest received
-
0
36
Net cash used in investing activities
-
(3,648)
Financing activities
(Repayment)/advance of loans due to related parties
(661,223)
1,397,914
Net cash (used in)/generated from financing activities
(661,223)
1,397,914
Net increase/(decrease) in cash and cash equivalents
657,000
(86,562)
Cash and cash equivalents at beginning of year
161,710
248,272
Cash and cash equivalents at end of year
818,710
161,710
CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
1
Accounting policies
Company information

CCS Homecare Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2 Progress Business Centre, Whittle Park Way, Bath Road, Slough, Berkshire, SL1 6DQ.

1.1
Accounting convention

These financial statements 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Prior period error

During the year, the company identified that holiday pay accrual recognised at 31 December 2024 did not appropriately include overtime holiday pay entitlement. As a result, the wages and social security figures and associated tax balances were misstated.

In accordance with FRS 102, the comparative figures have been restated to correct this error. See note 21 for further details.

1.3
Going concern

These financial statements have been prepared on the going concern basis. The director have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and have therefore adopted the going concern basis of accounting in preparing these financial statements.

The Company is a guarantor under a revolving credit and loan facility entered into by related companies, which expires in April 2027. The directors have received a positive indication from the lenders that the facility will be renewed, however the refinancing has not been formally completed at the date these financial statements were approved.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 14 -

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 15 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

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

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 16 -
1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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

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 profit and loss account, 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.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 17 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Impairment of trade debtors

As the company works with a number of local authorities, it is reliant on their administrative teams to make payments for services provided in line with the contracts. Many of these local authorities are slow in their responses to debt collection and so debts can often become quite old. This problem is further exacerbated by the high staff turnover in the local authorities which means that often, staff at the local authority lack the historic knowledge of older debts.

The company therefore needs to make judgements on the potential impairment of trade debtors as although contracts are in place, as the debts become older, the ability to recover these debts becomes more challenging.

3
Turnover and other revenue

The turnover and profit before taxation are attributable to the one principal activity of the company.

2025
2024
£
£
Other revenue
Interest income
-
36
4
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
19,200
19,200
Depreciation of owned tangible fixed assets
3,014
2,984
Operating lease charges
111,580
116,276
CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 18 -
5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
719
722

Their aggregate remuneration comprised:

2025
2024
as restated
£
£
Wages and salaries
16,557,686
15,055,628
Social security costs
1,647,452
1,211,558
Pension costs
255,927
245,191
18,461,065
16,512,377
6
Director's remuneration
2025
2024
£
£
Remuneration for qualifying services
3,600
3,600
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
-
0
36
8
Interest payable and similar expenses
2025
2024
£
£
Other finance costs:
Other interest
12,501
-
0
CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 19 -
9
Taxation
2025
2024
as restated
£
£
Current tax
UK corporation tax on profits for the current period
294,282
177,379
Deferred tax
Origination and reversal of timing differences
(754)
175
Total tax charge
293,528
177,554

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
as restated
£
£
Profit before taxation
1,174,112
710,217
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
293,528
177,554
Capital allowances in excess of depreciation
(754)
(175)
Deferred tax
754
175
Taxation charge for the year
293,528
177,554

In April 2023, the main corporation tax rate increased to 25%. A tapered rate has also been introduced for profits a bove £50,000, so that only businesses with profits of £250,000 or greater will be taxed at the full 25% rate. This will be impacted by associated connected parties.

Deferred tax at the balance sheet date have been measured using these enacted tax rates and reflected in these financial statements. The deferred taxation charge analysed above of £754 (202 4: £175) is in relation to the movement of accelerated capital allowances. Further detail of these timing differences are analysed within note 1 4.

CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 20 -
10
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
16,520
17,826
34,346
Depreciation and impairment
At 1 October 2024
13,725
8,566
22,291
Depreciation charged in the year
699
2,315
3,014
At 30 September 2025
14,424
10,881
25,305
Carrying amount
At 30 September 2025
2,096
6,945
9,041
At 30 September 2024
2,795
9,260
12,055
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,751,341
8,132,866
Amounts recoverable under contracts
826,802
937,974
Other debtors
46,561
51,752
Prepayments and accrued income
56,558
11,852
8,681,262
9,134,444
12
Creditors: amounts falling due within one year
2025
2024
as restated
£
£
Trade creditors
222,589
642,357
Corporation tax
127,835
177,343
Other taxation and social security
736,690
489,143
Other creditors
1,958,938
2,493,154
Accruals and deferred income
718,268
641,349
3,764,320
4,443,346
CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 21 -
13
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
2,260
3,014
2025
Movements in the year:
£
Liability at 1 October 2024
3,014
Credit to profit or loss
(754)
Liability at 30 September 2025
2,260
14
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
255,927
245,191

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Contributions totalling £67,177 (2024: £122,229) were payable to the fund at the year end.

15
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1

The ordinary shares are irredeemable and have full rights in the company with regard to voting, dividend and capital distribution.

CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 22 -
16
Financial commitments, guarantees and contingent liabilities

During the year, the company continued to provide an unlimited multilateral guarantee to other commonly owned companies in respect of a loan. This included a revolving credit facility of £10m and a loan of £35m.

17
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
87,462
91,300
Between two and five years
71,630
159,092
159,092
250,392
18
Related party transactions

During the year the company entered into the following transactions with related parties:

Transactions with companies under common control or under control of close family members:

At the year end the company owed £753,438 (2024: £1,414,661) to companies connected to the director. These loans are interest free and repayable on demand.

At the year end the company was owed £6,553,049 (2024: £7,813,049) from a company related to the director, in relation to trade invoices raised. During the year £5,640,000 (2024: £5,805,000) was invoiced to the mentioned company in respect of the provision of services. These invoices are raised on a commercial basis.

This company and other related companies entered into a revolving credit facility with HSBC Bank Plc, with a credit limit of £10m. This company along with the related companies are guarantors for this facility in addition to a term loan with an amount of £35m.

During the year the company paid rent of £45,240 (2024: £45,240) to companies which are connected through common ownership.

Other related parties

Included within Other debtors are loans to friends and family members of the directors by the company, totalling £30,000 (2024: £30,000). These are on an interest free basis and repayable on demand.

CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 23 -
19
Cash generated from/(absorbed by) operations
2025
2024
as restated
£
£
Profit for the year after tax
880,584
532,663
Adjustments for:
Taxation charged
293,528
177,554
Finance costs
12,501
-
0
Investment income
-
0
(36)
Depreciation and impairment of tangible fixed assets
3,014
2,984
Movements in working capital:
Decrease/(increase) in debtors
453,182
(2,648,681)
Increase in creditors
31,705
586,608
Cash generated from/(absorbed by) operations
1,674,514
(1,348,908)
20
Analysis of changes in net funds
1 October 2024
Cash flows
30 September 2025
£
£
£
Cash at bank and in hand
161,710
657,000
818,710
21
Prior period adjustment

During the year, it was identified that the holiday pay accrual at 3 0 September 2024 was misstated due to the omission of overtime holiday pay in the calculation. This resulted in an understatement of accruals and a corresponding misstatement of staff costs and related tax balances in the 2024 financial statements. The error relates to prior period recognition and has been corrected by way of a prior year adjustment.

Changes to the balance sheet
As previously reported
Adjustment
As restated at 30 Sep 2024
£
£
£
Creditors due within one year
Taxation
(733,840)
67,354
(666,486)
Other creditors
(3,507,444)
(269,416)
(3,776,860)
Net assets
5,063,911
(202,062)
4,861,849
CCS HOMECARE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
21
Prior period adjustment
As previously reported
Adjustment
As restated at 30 Sep 2024
£
£
£
(Continued)
- 24 -
Capital and reserves
Profit and loss reserves
5,063,910
(202,062)
4,861,848
Changes to the profit and loss account
As previously reported
Adjustment
As restated
Period ended 30 September 2024
£
£
£
Cost of sales
(16,636,416)
(269,416)
(16,905,832)
Taxation
(244,908)
67,354
(177,554)
Profit for the financial period
734,725
(202,062)
532,663
Reconciliation of changes in equity
1 October
30 September
2023
2024
£
£
Adjustments to prior year
Prior year adjustment
-
(202,062)
Equity as previously reported
4,329,186
5,063,911
Equity as adjusted
4,329,186
4,861,849
Analysis of the effect upon equity
Profit and loss reserves
-
(202,062)
Reconciliation of changes in profit for the previous financial period
2024
£
Adjustments to prior year
Prior year adjustment
(202,062)
Profit as previously reported
734,725
Profit as adjusted
532,663
CCS HOMECARE SERVICES LTD
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025
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