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Mauricare (London Road) Ltd
Financial Statements
For The Year Ended 29 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03376383
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 502,796 517,813
Investment Properties 6 344,979 232,403
847,776 750,217
CURRENT ASSETS
Stocks 7 5,000 5,000
Debtors 8 225,430 246,768
Cash at bank and in hand 420,263 243,313
650,693 495,081
Creditors: Amounts Falling Due Within One Year 9 (352,254 ) (297,258 )
NET CURRENT ASSETS (LIABILITIES) 298,439 197,823
TOTAL ASSETS LESS CURRENT LIABILITIES 1,146,215 948,040
Creditors: Amounts Falling Due After More Than One Year 10 (16,125 ) (20,961 )
NET ASSETS 1,130,090 927,079
CAPITAL AND RESERVES
Called up share capital 12 2 2
Profit and Loss Account 1,130,088 927,077
SHAREHOLDERS' FUNDS 1,130,090 927,079
Page 1
Page 2
For the year ending 29 December 2025 the company 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M Boodhoo
Director
29th July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mauricare (London Road) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03376383 . The registered office is 362 London Road, Leicester, LE2 2PU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and 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. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% on cost and 1% on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.
...CONTINUED
Page 3
Page 4
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 46 (2024: 45)
46 45
4. Intangible Assets
Goodwill
£
Cost
As at 30 December 2024 1
As at 29 December 2025 1
Net Book Value
As at 29 December 2025 1
As at 30 December 2024 1
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 30 December 2024 686,768 1,008,134 1,694,902
Additions - 4,136 4,136
As at 29 December 2025 686,768 1,012,270 1,699,038
Depreciation
As at 30 December 2024 229,143 947,946 1,177,089
Provided during the period 6,288 12,865 19,153
As at 29 December 2025 235,431 960,811 1,196,242
Net Book Value
As at 29 December 2025 451,337 51,459 502,796
As at 30 December 2024 457,625 60,188 517,813
Page 4
Page 5
6. Investment Property
2025
£
Fair Value
As at 30 December 2024 232,403
Additions 112,576
As at 29 December 2025 344,979
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 344,979 232,383
7. Stocks
2025 2024
£ £
Consumables 5,000 5,000
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,411 -
Other debtors 216,019 246,768
225,430 246,768
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,531 7,531
Trade creditors 76,048 60,511
Amounts owed to group undertakings 150,368 101,636
Other creditors 10,147 12,395
Taxation and social security 108,160 115,185
352,254 297,258
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,125 20,961
Page 5
Page 6
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,531 7,531
Later than one year and not later than five years 16,125 20,961
23,656 28,492
23,656 28,492
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 30 December 2024 Amounts advanced Amounts repaid Amounts written off As at 29 December 2025
£ £ £ £ £
Mr Mohammed Boodhoo 85,000 - 85,000 - -
The above loan is unsecured, interest free and repayable on demand.
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