REGISTERED NUMBER: 07202411 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 November 2025

for

GT Care (Wakefield) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs G J Smith

REGISTERED OFFICE:

The Homestead

Homestead Drive

Wakefield

West Yorkshire

WF2 9PE

REGISTERED NUMBER:

07202411 (England and Wales)

ACCOUNTANTS:

Equate Limited

Chartered Certified Accountants

The Hive Wakefield

142 Thornes Lane

Wakefield

West Yorkshire

WF2 7RE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

87,710

362,259

Investments

6

520

520

88,230

362,779

CURRENT ASSETS

Debtors

7

346,826

549,179

Cash at bank and in hand

380,521

333,087

727,347

882,266

CREDITORS

Amounts falling due within one year

8

169,199

161,041

NET CURRENT ASSETS

558,148

721,225

TOTAL ASSETS LESS CURRENT LIABILITIES

646,378

1,084,004

CAPITAL AND RESERVES

Called up share capital

5,001

5,001

Retained earnings

641,377

1,079,003

SHAREHOLDERS' FUNDS

646,378

1,084,004

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

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

The director acknowledges her 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 director and authorised for issue on 29 June 2026 and were signed by:

Mrs G J Smith - Director

1.	STATUTORY INFORMATION

GT Care (Wakefield) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 NIL (2024 - 85 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

230,000

AMORTISATION

At 1 December 2024

and 30 November 2025

230,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

278,100

40,369

14,617

Additions

-

-

-

Disposals

(278,100

)

-

-

Transfer to ownership

-

40,369

-

Reclassification/transfer

-

(40,369

)

-

At 30 November 2025

-

40,369

14,617

DEPRECIATION

At 1 December 2024

-

11,202

8,254

Charge for year

-

4,375

1,273

Transfer to ownership

-

15,577

-

Reclassification/transfer

-

(15,577

)

-

At 30 November 2025

-

15,577

9,527

NET BOOK VALUE

At 30 November 2025

-

24,792

5,090

At 30 November 2024

278,100

29,167

6,363

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

78,560

15,301

426,947

Additions

27,180

861

28,041

Disposals

-

-

(278,100

)

Transfer to ownership

33,010

-

73,379

Reclassification/transfer

(33,010

)

-

(73,379

)

At 30 November 2025

105,740

16,162

176,888

DEPRECIATION

At 1 December 2024

35,578

9,654

64,688

Charge for year

17,540

1,302

24,490

Transfer to ownership

33,202

-

48,779

Reclassification/transfer

(33,202

)

-

(48,779

)

At 30 November 2025

53,118

10,956

89,178

NET BOOK VALUE

At 30 November 2025

52,622

5,206

87,710

At 30 November 2024

42,982

5,647

362,259

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

40,369

33,010

73,379

Reclassification/transfer

(40,369

)

(33,010

)

(73,379

)

At 30 November 2025

-

-

-

DEPRECIATION

At 1 December 2024

11,202

28,080

39,282

Charge for year

4,375

5,122

9,497

Reclassification/transfer

(15,577

)

(33,202

)

(48,779

)

At 30 November 2025

-

-

-

NET BOOK VALUE

At 30 November 2025

-

-

-

At 30 November 2024

29,167

4,930

34,097

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

and 30 November 2025

520

NET BOOK VALUE

At 30 November 2025

520

At 30 November 2024

520

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

227,054

288,695

Amounts owed by group undertakings

2,239

149,761

Other debtors

1,850

360

Directors' current accounts

-

19,133

Deferred tax asset

6,134

10,284

Prepayments and accrued income

109,549

80,946

346,826

549,179

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

18,017

28,170

Tax

39,207

78,449

Social security and other taxes

54,239

34,407

Other creditors

667

50

Directors' current accounts

1,790

-

Accruals and deferred income

55,279

19,965

169,199

161,041

9.	LEASING AGREEMENTS

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

30.11.25

30.11.24

£

£

Within one year

2,851

1,647

Between one and five years

4,325

2,058

7,176

3,705

10.	RELATED PARTY DISCLOSURES

During the year the company made repayments against loans from Complete Care Wakefield Limited a company under the common control of Mrs G J Smith. The loan to Complete Care Wakefield Limited is repayable on demand and free of any interest. The balance owing from Complete Care Wakefield Limited at the year end date was £2,238 (2024: £149,761).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs G J Smith.