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SDS Care Limited
Unaudited Financial Statements
for the year ended 31 December 2025
Company registration number 09226585
(England and Wales)

# Company Information

For the year ended 31 December 2025

Director | Sarah Slater

Registered office | Snapethorpe House
| Rugby Road
| Lutterworth
| LE17 4HN

Registered number | 09226585

Accountant | Cottons Group Limited
| Chestnut Field House
| Chestnut Field
| Rugby, Warwickshire
| England
| CV21 2PD

# Statement of Financial Position

As at 31 December 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Tangible assets
| 5 |
77,244
54,736
77,244
54,736
Current assets
Debtors
414,326
370,380
Cash at bank and in hand
254,652
174,431
668,978
544,811
Creditors
Amounts falling due within one year
| 6 |
(199,341)
(178,928)
(199,341)
(178,928)
Net current assets (liabilities)
469,637
365,883
Total assets less current liabilities
546,881
420,619
Creditors
Amounts falling due after one year
| 7 |
(49,221)
(34,482)
(49,221)
(34,482)
Provisions for liabilities
| 8 |
(18,328)
(12,638)
Net assets (liabilities)
479,332
373,499
Capital and reserves
Called up share capital
1
1
Profit and loss account
479,331
373,498
Total equity
479,332
373,499

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 July 2026 and are signed on its behalf by:

Sarah Slater Sarah Slater Director |

Company registration number 09226585

# Notes to the Financial Statements

For the year ended 31 December 2025

### 1. Statutory information

The company is a private company and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

### 2.4. Pensions

### Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### 2.5. Finance leases and hire purchase agreements

### Finance leases

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

### 2.6. Finance costs

Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

### 2.7. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.8. Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

### 2.9. Intangible assets and amortisation

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

### Goodwill

Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

### 2.10. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows (other tangible assets related to computer equipment):

Rate
Method
%
Office and computer equipment
20
Reducing balance
Other tangible assets
25
Reducing balance

### 2.11. Trade and other 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.

### 2.12. Trade and other 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.

### 2.13. Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

### 3. Employees

The average number of employees during the year was 65 (2024: 70).

### 4. Intangible assets

Other intangibles
Total
£
£
Cost
At 1 January 2025
45,000
45,000
At 31 December 2025
45,000
45,000
Amortisation and impairment
At 1 January 2025
45,000
45,000
At 31 December 2025
45,000
45,000
Net book value
At 31 December 2025
-
-
At 31 December 2024
-
-

### 5. Tangible fixed assets

Motor vehicles
Office equipment
Total
£
£
£
Cost
At 1 January 2025
56,772
52,769
109,541
Additions
68,697
464
69,161
Disposals
(52,322)
-
(52,322)
At 31 December 2025
73,147
53,233
126,380
Depreciation and impairment
At 1 January 2025
23,586
31,219
54,805
Charge for the period
12,387
4,834
17,221
Disposals
(22,890)
-
(22,890)
At 31 December 2025
13,083
36,053
49,136
Net book value
At 31 December 2025
60,064
17,180
77,244
At 31 December 2024
33,186
21,550
54,736

### 6. Creditors due within one year

2025
2024
£
£
Trade creditors
15,504
16,651
Other creditors
92,263
76,853
Directors loan account
346
416
Taxation and social security
89,020
82,938
Accruals and deferred income
2,208
2,070
Total
199,341
178,928

### 7. Creditors due after one year

2025
2024
£
£
Finance leases and hire purchase due in one year
49,221
34,482
Total
49,221
34,482

### 8. Provisions for liabilities

2025
2024
£
£
Deferred tax
18,328
12,638
Total
18,328
12,638

### 9. Related party transactions

Included in debtors is amount of £210,240 (2024 - £205,240) owing from Savvy Properties UK Limited, a company controlled by the director.