T.L Care (Havering) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03261621

T.L Care (Havering) Limited

Filleted Unaudited Financial Statements

31 March 2026

T.L Care (Havering) Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		305,533	330,073

Current assets

Debtors	6	2,293,174	2,427,032
Cash at bank and in hand		258,085	203,933
		------------	------------
		2,551,259	2,630,965

Creditors: amounts falling due within one year	7	2,121,301		2,221,390
		------------		------------
Net current assets			429,958	409,575
			---------	---------
Total assets less current liabilities			735,491	739,648

Provisions	37,380	31,534
	---------	---------
Net assets	698,111	708,114
	---------	---------

Capital and reserves

Called up share capital	8	1,000	1,000
Profit and loss account		697,111	707,114
		---------	---------
Shareholders funds		698,111	708,114
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

T.L Care (Havering) Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

T Quinn
Director

Company registration number: 03261621

T.L Care (Havering) Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, CM2 0AW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	5% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 41 (2025: 43 ).

5. Tangible assets

	Freehold property	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	3,701,202	441,554	57,189	4,199,945
Additions	–	15,692	–	15,692
	------------	---------	--------	------------
At 31 March 2026	3,701,202	457,246	57,189	4,215,637
	------------	---------	--------	------------
Depreciation
At 1 April 2025	3,572,672	285,881	11,319	3,869,872
Charge for the year	4,432	24,333	11,467	40,232
	------------	---------	--------	------------
At 31 March 2026	3,577,104	310,214	22,786	3,910,104
	------------	---------	--------	------------
Carrying amount
At 31 March 2026	124,098	147,032	34,403	305,533
	------------	---------	--------	------------
At 31 March 2025	128,530	155,673	45,870	330,073
	------------	---------	--------	------------

6. Debtors

	2026	2025
	£	£
Trade debtors	39,027	8,996
Amounts owed by group undertakings	2,224,301	2,299,279
Prepayments and accrued income	29,637	22,439
Director's loan account	–	96,318
Other debtors	209	–
	------------	------------
	2,293,174	2,427,032
	------------	------------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Payments received on account	13,662	10,647
Trade creditors	206,296	211,597
Accruals and deferred income	1,861,140	1,824,244
Corporation tax	8,170	103,791
Social security and other taxes	27,587	71,111
Director loan accounts	4,446	–
	------------	------------
	2,121,301	2,221,390
	------------	------------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------

9. Director's advances, credits and guarantees

At the year end the company owed the director £4,446 (2025: £96,318 owed by director) which is shown amongst creditor. Interest of £2,093 (2025: £4,256) has been charged on this loan.

10. Related party transactions

The company is a wholly owned subsidiary of T L Care (Havering) Holdings Limited and has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with T L Care (Havering) Holdings Limited or any other companies within the group.

11. Controlling party

The ultimate parent company is T L Care (Havering) Holdings Limited, a company registered in England and Wales at the registered office 146 New London Road, Chelmsford, Essex, CM2 0AW. The ultimate controlling party is T Quinn by virtue of her shareholding in the ultimate parent undertaking.