REGISTERED NUMBER: 07712245 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

31 MARCH 2024 TO 31 JULY 2025

FOR

BORNEL CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Mahmood

REGISTERED OFFICE:

Nexus House

Aston Cross Business Park

50 Rocky Lane

Birmingham

West Midlands

B6 5RQ

REGISTERED NUMBER:

07712245 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

81

794

CURRENT ASSETS

Debtors

5

3,851,596

2,849,045

Cash at bank

353,161

179,542

4,204,757

3,028,587

CREDITORS

Amounts falling due within one year

6

1,761,461

894,714

NET CURRENT ASSETS

2,443,296

2,133,873

TOTAL ASSETS LESS CURRENT LIABILITIES

2,443,377

2,134,667

PROVISIONS FOR LIABILITIES

20

916

NET ASSETS

2,443,357

2,133,751

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

2,443,157

2,133,551

2,443,357

2,133,751

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 31 July 2026 and were signed by:

A Mahmood - Director

1.	STATUTORY INFORMATION

Bornel Care 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 amounts receivable during the year for the provision of care and accommodation. Where the amount received relates to a period which covers the balance sheet date that amount is apportioned over the period to which it relates.

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

-

Straight line over 3 years

Motor vehicles

-

Over 4 years

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the period 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 period 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.

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 period was 66 (2024 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 31 March 2024

and 31 July 2025

16,862

16,480

14,942

48,284

DEPRECIATION

At 31 March 2024

16,254

16,480

14,756

47,490

Charge for period

527

-

186

713

At 31 July 2025

16,781

16,480

14,942

48,203

NET BOOK VALUE

At 31 July 2025

81

-

-

81

At 30 March 2024

608

-

186

794

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

30.3.24

£

£

Trade debtors

347,919

24,006

Amounts owed by group undertakings

2,283,196

2,319,881

Other debtors

842,104

332,264

Directors' current accounts

-

156,606

Prepayments

378,377

16,288

3,851,596

2,849,045

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

30.3.24

£

£

Trade creditors

184,600

50,620

Tax

319,780

145,903

Social security and other taxes

131,048

22,954

Other creditors

271,625

8,098

Directors' current accounts

13,394

-

Accrued expenses

841,014

667,139

1,761,461

894,714

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 July 2025 and 30 March 2024:

31.7.25

30.3.24

£

£

A Mahmood

Balance outstanding at start of period

156,606

-

Amounts advanced

-

156,606

Amounts repaid

(120,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

36,606

156,606

8.	ULTIMATE CONTROLLING PARTY

The controlling party is A Mahmood.

The company was acquired by Limitless Investments Ltd on 23 June 2023 whjch is a company wholly controlled by a director.