Kind Hands Caring Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05900138

		30 November 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		855		1,109
Investments	5		146,945		-

			147,800		1,109
CURRENT ASSETS
Debtors	6	689,711		612,093
Cash at bank and in hand		20,328		44,576

		710,039		656,669
Creditors: Amounts Falling Due Within One Year	7	(130,322 )		(75,639 )

NET CURRENT ASSETS (LIABILITIES)			579,717		581,030

TOTAL ASSETS LESS CURRENT LIABILITIES			727,517		582,139

Creditors: Amounts Falling Due After More Than One Year	8		(277,799 )		(230,642 )

NET ASSETS			449,718		351,497

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			449,618		351,397

SHAREHOLDERS' FUNDS			449,718		351,497

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Kind Hands Caring Services Limited

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 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 Jack Baker Director	Ms Kelly O'Connor Director
02/07/2026

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

1. General Information

Kind Hands Caring Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05900138 . The registered office is Suite 2 The Point, Mayfield Road, Ilkley, LS29 8FL.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery

25% on reducing balance

2.4. 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.

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 period, 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 period was: 48 (2024: 24)

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Kind Hands Caring Services Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 November 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	10,872

As at 30 November 2025	10,872

Depreciation
As at 1 January 2025	9,763
Provided during the period	254

As at 30 November 2025	10,017

Net Book Value
As at 30 November 2025	855

As at 1 January 2025	1,109

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	-
Additions	146,945

As at 30 November 2025	146,945

Provision
As at 1 January 2025	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	146,945

As at 1 January 2025	-

6. Debtors

	30 November 2025	31 December 2024
	£	£
Due within one year
Trade debtors	84,856	15,670
Amounts owed by participating interests	604,855	596,423

	689,711	612,093

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Kind Hands Caring Services Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	30 November 2025	31 December 2024
	£	£
Bank loans and overdrafts	60,997	56,116
Other creditors	21,470	5,883
Taxation and social security	47,855	13,640

	130,322	75,639

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

	30 November 2025	31 December 2024
	£	£
Bank loans	169,799	230,642
Other creditors	108,000	-

	277,799	230,642

9. Share Capital

	30 November 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

Patience Healthcare (NE) Ltd

Under common control

As at the balance sheet date the amount owed by related party was £50,094 (2024: £113,956)

Kind Hands Care Agency Limited

Under common control

As at the balance sheet date the amount owed by related party was £537,466 (2024: £482,466)

Patience Healthcare Group Ltd

Under common control

As at the balance sheet date the amount owed by the related party was £4,800 (2024: £0)

Care Remedies Ltd

Under common control

As at the balance sheet date the amount owed by related party was £12,494 (2024: Nil)

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