3A CARE (ALTRINCHAM) LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 10451780 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

3A CARE (ALTRINCHAM) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Hussain

A C Patel

REGISTERED OFFICE:

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

REGISTERED NUMBER:

10451780 (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

135,000

202,500

Tangible assets

5

1,962,621

1,956,761

2,097,621

2,159,261

CURRENT ASSETS

Stocks

2,500

Debtors

6

233,618

134,021

Cash at bank

106,593

90,299

342,711

226,820

CREDITORS

Amounts falling due within one year

7

220,628

191,600

NET CURRENT ASSETS

122,083

35,220

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,219,704

2,194,481

CREDITORS

Amounts falling due after more than one
year

8

(708,362

)

(772,623

)

PROVISIONS FOR LIABILITIES

10

(22,069

)

(18,792

)

NET ASSETS

1,489,273

1,403,066

CAPITAL AND RESERVES

Called up share capital

11

13

Retained earnings

1,489,260

1,403,053

SHAREHOLDERS' FUNDS

1,489,273

1,403,066

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:

A C Patel - Director

S A Hussain - Director

1.	STATUTORY INFORMATION

3A CARE (ALTRINCHAM) 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 a business in 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 there should be no change to the existing amortsation policy.

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.

Plant and machinery

-

15% on reducing balance

It is the opinion that the value of the freehold property does not diminish over time and that departing from the relevant accounting standard presents a truer view.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

675,000

AMORTISATION

At 1 August 2024

472,500

Amortisation for year

67,500

At 31 July 2025

540,000

NET BOOK VALUE

At 31 July 2025

135,000

At 31 July 2024

202,500

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1 August 2024

1,823,371

342,780

2,166,151

Additions

-

30,433

At 31 July 2025

1,823,371

373,213

2,196,584

DEPRECIATION

At 1 August 2024

-

209,390

Charge for year

-

24,573

At 31 July 2025

-

233,963

NET BOOK VALUE

At 31 July 2025

1,823,371

139,250

1,962,621

At 31 July 2024

1,823,371

133,390

1,956,761

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

8,118

16,521

Other debtors

224,000

116,000

Prepayments

1,500

233,618

134,021

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Bank loans and overdrafts

75,791

Trade creditors

65,042

60,991

Tax

61,080

41,511

Social security and other taxes

16,438

12,419

Directors' current accounts

1,500

-

Accrued expenses

777

888

220,628

191,600

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Bank loans - 2-5 years

708,362

772,623

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

Bank loans

784,153

848,414

The loan is secured by way of a fixed charge over the freehold property.

10.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

Deferred tax

Accelerated capital allowances

22,069

18,792

Deferred

tax

£

Balance at 1 August 2024

18,792

Provided during year

3,277

Balance at 31 July 2025

22,069

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

3

Ordinary

£1

3

10

B Ordinary

£1

10

13

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

12.	RELATED PARTY DISCLOSURES

During the year the company advanced loans of £108,000 to related companies under common ownership and control. There was an amount of £224,000 receivable as at the year end (2024: £116,000).

13.	ULTIMATE CONTROLLING PARTY

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

14.

SECURITY

The company's bankers have a fixed and floating charge over the company's assets.