PROACTIVE CARE (MANCHESTER) LTD

Registered number

08759855

Filleted Accounts

31 December 2025

PROACTIVE CARE (MANCHESTER) LTD
Registered number:		08759855
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		134,216			147,056

Current assets
Debtors	4	148,992			161,900
Cash at bank and in hand		144,899			201,841
		293,891			363,741

Creditors: amounts falling due within one year	5	(59,511)			(77,313)

Net current assets			234,380			286,428

Total assets less current liabilities			368,596			433,484

Creditors: amounts falling due after more than one year	6		(65,925)			(93,680)



Net assets			302,671			339,804

Capital and reserves
Called up share capital			400			400
Profit and loss account			302,271			339,404

Shareholders' funds			302,671			339,804

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ashley O'Leary-Jones
Director
Approved by the board on 22 July 2026

PROACTIVE CARE (MANCHESTER) LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			25		23


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	38,283		165,429		203,712
	Additions	7,094		4,019		11,113
	At 31 December 2025	45,377		169,448		214,825

	Depreciation
	At 1 January 2025	30,430		26,226		56,656
	Charge for the year	4,085		19,480		23,565
	On disposals	-		388		388
	At 31 December 2025	34,515		46,094		80,609

	Net book value
	At 31 December 2025	10,862		123,354		134,216
	At 31 December 2024	7,853		139,203		147,056


4	Debtors			2025		2024
£					£

	Trade debtors			-		9,900
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			147,310		147,146
	Other debtors			1,682		4,854
				148,992		161,900


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			4,558		260
	Taxation and social security costs			47,573		38,791
	Other creditors			7,380		38,262
				59,511		77,313


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			72,925		111,680
	Other creditors			(7,000)		(18,000)
				65,925		93,680


7	Other information

	PROACTIVE CARE (MANCHESTER) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Suite D, 6th Floor
	1 Wellington Rd
	Stockport
	SK4 1AF