REGISTERED NUMBER: 09669001 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

3A CARE (LONDON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Hussain

A C Patel

S A Hussain

REGISTERED OFFICE:

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

REGISTERED NUMBER:

09669001 (England and Wales)

ACCOUNTANTS:

BBK Partnership

Chartered Accountants

& Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

FIXED ASSETS

Intangible assets

4

55,687

121,446

Tangible assets

5

3,619,846

125,745

Investments

6

-

120,000

3,675,533

367,191

CURRENT ASSETS

Stocks

4,500

4,000

Debtors

7

600,745

484,494

Cash at bank

262,369

157,812

867,614

646,306

CREDITORS

Amounts falling due within one year

8

555,111

164,711

NET CURRENT ASSETS

312,503

481,595

TOTAL ASSETS LESS CURRENT LIABILITIES

3,988,036

848,786

CREDITORS

Amounts falling due after more than one year

9

(2,861,895

)

-

PROVISIONS FOR LIABILITIES

11

(26,849

)

(27,640

)

NET ASSETS

1,099,292

821,146

CAPITAL AND RESERVES

Called up share capital

12

110

110

Retained earnings

1,099,182

821,036

SHAREHOLDERS' FUNDS

1,099,292

821,146

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 23 July 2026 and were signed on its behalf by:

S A Hussain - Director

A C Patel - Director

1.	STATUTORY INFORMATION

3A CARE (LONDON) 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 represents fees receivable.

Goodwill

Goodwill, being the amount paid in connection with the aquisition of businesses in 2016 and 2017, is being amortised evenly over its estimated useful life of ten years.

The directors have considered the requirements under Financial Reporting Standard 102 and after undertaking the annual impairment review they believe the change in the number of years for amortisation gives a better reflection of its useful economic life.

Tangible fixed assets

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

Fixtures and fittings

-

16.67% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Fixed asset investments

Fixed asset investments comprise rental deposits held on account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 46 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

657,587

AMORTISATION

At 1 August 2024

536,141

Charge for year

65,759

At 31 July 2025

601,900

NET BOOK VALUE

At 31 July 2025

55,687

At 31 July 2024

121,446

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 August 2024

-

406,847

406,847

Additions

3,500,000

18,070

3,518,070

At 31 July 2025

3,500,000

424,917

3,924,917

DEPRECIATION

At 1 August 2024

-

281,102

281,102

Charge for year

-

23,969

23,969

At 31 July 2025

-

305,071

305,071

NET BOOK VALUE

At 31 July 2025

3,500,000

119,846

3,619,846

At 31 July 2024

-

125,745

125,745

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.7.25

31.7.24

£

£

Rental deposits

-

120,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

61,145

45,262

Other debtors

539,600

359,600

Loan to directors

-

79,632

600,745

484,494

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

146,000

-

Tax

119,426

75,479

Directors' current accounts

183,000

-

Accrued expenses

106,685

89,232

555,111

164,711

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 1-2 years

1,287,900

-

Directors' loan accounts

1,573,995

-

2,861,895

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

1,433,900

-

Bank borrowings are secured by way of a fixed charge over the freehold properties together with a floating charge over the company's fixed assets.

11.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

Accelerated capital allowances

26,849

27,640

Deferred

tax

£

Balance at 1 August 2024

27,640

Provided during year

(791

)

Balance at 31 July 2025

26,849

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

10

B Ordinary

£1

10

10

110

110

The company's B Ordinary shares are non-voting and only have rights with respect to dividends.

13.	RELATED PARTY DISCLOSURES

1) During the year the company made loans and loan repayments to UK limited companies which are related parties by virtue of common ownership and control. As at the year end the aggregate related party debtor balance was £539,600 (2024: £359,600).

2) During the year the company rented property on a monthly licence from 3A Property Partnership, a partnership under the control of the shareholders of the company. The amount payable totalled £80,000 (2024: £120,000) and there was no amount due to the partnership at the year end.

3) During the year the company purchased freehold properties for £3,500,000 from the directors. The transactions were conducted on an arms length basis.

14.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the period by the directors by virtue of their controlling shareholdings.