Rhombus Care Group Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 11588956

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		135,080		150,646

			135,080		150,646
CURRENT ASSETS
Debtors	5	728,025		373,891
Cash at bank and in hand		57,341		75,288

		785,366		449,179
Creditors: Amounts Falling Due Within One Year	6	(581,824 )		(347,173 )

NET CURRENT ASSETS (LIABILITIES)			203,542		102,006

TOTAL ASSETS LESS CURRENT LIABILITIES			338,622		252,652

Creditors: Amounts Falling Due After More Than One Year	7		(11,142 )		(62,748 )

NET ASSETS			327,480		189,904

CAPITAL AND RESERVES
Called up share capital	8		2		2
Income Statement			327,478		189,902

SHAREHOLDERS' FUNDS			327,480		189,904

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Rhombus Care Group Limited

Statement of Financial Position (continued)

As At 30 September 2025

For the year ending 30 September 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 Income Statement.

On behalf of the board

Mr A Mughal

Director

28/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Rhombus Care Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11588956 . The registered office is First Floor, Swan Building, 20 Swan Street, Manchester, M4 5JW.

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to co.

Care home fee income is recognised in the period the resident has stayed at the care home and other income is

recognised at the point the service has been provided.

Interest income

Interest income is recognised in the statement of comprehensive income using the effective interest method.

2.3. Tangible Fixed Assets and Depreciation

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

life

Improvements	over the period of the lease
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

Tangible fixed assets are recorded at cost less accumulated depreciation and accumulated impairment losses.

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Taxation

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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Rhombus Care Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Pensions

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.

2.7. Going concern

The company's financial statements for the year ended 30 September 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 67 (2024: 65)

4. Tangible Assets

	Land & Property
	Improvements	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 October 2024	192,897	20,457	3,619	216,973
Disposals	-	(3,200 )	-	(3,200 )

As at 30 September 2025	192,897	17,257	3,619	213,773

Depreciation
As at 1 October 2024	51,439	12,875	2,013	66,327
Provided during the period	12,860	1,706	241	14,807
Disposals	-	(2,441 )	-	(2,441 )

As at 30 September 2025	64,299	12,140	2,254	78,693

Net Book Value
As at 30 September 2025	128,598	5,117	1,365	135,080

As at 1 October 2024	141,458	7,582	1,606	150,646

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	728,025	373,891

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	15,503	30,879
Other loans	73,510	67,675
Other creditors	180,963	99,759
Taxation and social security	311,848	148,860

	581,824	347,173

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Rhombus Care Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Trade creditors	-	14,623
Other loans	11,142	48,125

	11,142	62,748

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	9,521	-
Later than one year and not later than five years	9,521	-
Later than five years	11,901	-

	30,943	-

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Asif Mughal	50,902	93,854	70,000	-	74,756
Mr Nadeem Mughal	50,902	93,854	70,000	-	74,756

The above loan is unsecured, interest free and repayable on demand.

11. Related Party Transactions

At 30 September 2025, balances amounting to £517,050 (2024: £209,502) were owed from entities in which the directors of the company have a material interest. There are no fixed repayment terms and the balances are interest free.

12. Ultimate Controlling Party

The company was controlled through out the current and previous year by its directors

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