REGISTERED NUMBER: 05231134 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ELLENBOROUGH CARE LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

468,702

485,152

Investments

6

100

100

468,802

485,252

CURRENT ASSETS

Debtors

7

190,094

128,005

Cash at bank and in hand

10,563

52,686

200,657

180,691

CREDITORS

Amounts falling due within one year

8

192,506

198,765

NET CURRENT ASSETS/(LIABILITIES)

8,151

(18,074

)

TOTAL ASSETS LESS CURRENT LIABILITIES

476,953

467,178

PROVISIONS FOR LIABILITIES

2,362

3,183

NET ASSETS

474,591

463,995

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

474,491

463,895

SHAREHOLDERS' FUNDS

474,591

463,995

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

P N Ruparelia - Director

1.	STATUTORY INFORMATION

Ellenborough Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05231134

Registered office:

368 Forest Road

London

E17 5JF

The presentation currency of the financial statements is the Pound Sterling (£).

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 is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised.

Care related services

Turnover from a contract to provide care related services is recognised in the period in which services are provided on an accrual basis. Turnover recognised is dependent upon the type of care and funding that a resident receives. Any fees invoiced in advance are included within deferred income until the service is completed.

Goodwill

Goodwill has been fully amortised in the previous years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

20% on cost

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2025 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

180,000

AMORTISATION

At 1 February 2025

and 31 January 2026

180,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 February 2025

644,299

200,322

9,673

854,294

Additions

-

2,561

-

2,561

At 31 January 2026

644,299

202,883

9,673

856,855

DEPRECIATION

At 1 February 2025

173,422

188,250

7,470

369,142

Charge for year

12,886

5,336

789

19,011

At 31 January 2026

186,308

193,586

8,259

388,153

NET BOOK VALUE

At 31 January 2026

457,991

9,297

1,414

468,702

At 31 January 2025

470,877

12,072

2,203

485,152

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 February 2025

and 31 January 2026

100

NET BOOK VALUE

At 31 January 2026

100

At 31 January 2025

100

The Company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Laxmi Care Limited

Registered office: 368 Forest Road, London, E17 5JF

Nature of business: Non-trading

%

Class of shares:

holding

Ordinary

100.00

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

121,272

118,719

Amounts owed by group undertakings

59,188

-

Other debtors

9,634

9,286

190,094

128,005

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

22,371

44,861

Amounts owed to group undertakings

-

812

Taxation and social security

58,733

52,994

Other creditors

111,402

100,098

192,506

198,765

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2026

2025

£

£

Amounts owed by/(to) R P Ruparelia and P N Ruparelia (Directors)

(4,173

)

(4,173

)

Amounts owed by/(to) Amersham Care Ltd (a group undertaking)

59,188

(812

)

The controlling party is Amersham Care Ltd, the parent company.