REGISTERED NUMBER: 11535274 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

AMERSHAM CARE LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

4

2,747,168

737,570

CURRENT ASSETS

Debtors

5

797,875

413,773

Cash at bank and in hand

45,200

175,003

843,075

588,776

CREDITORS

Amounts falling due within one year

6

575,635

384,976

NET CURRENT ASSETS

267,440

203,800

TOTAL ASSETS LESS CURRENT LIABILITIES

3,014,608

941,370

CREDITORS

Amounts falling due after more than one year

7

2,958,171

885,261

NET ASSETS

56,437

56,109

CAPITAL AND RESERVES

Called up share capital

10

300

300

Retained earnings

56,137

55,809

SHAREHOLDERS' FUNDS

56,437

56,109

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

Amersham Care Ltd 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:

11535274

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.

Preparation of consolidated financial statements

The financial statements contain information about Amersham Care Ltd as an individual Company and do not contain consolidated financial information as the parent of a group. The Company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Going concern

The financial statements have been prepared on the going concern basis which the Directors believe to be appropriate. The company continues with the support of its directors and shareholders. The Directors are fully aware of their responsibilities and will not allow any of the creditors to suffer as a result of their decision to allow the company to continue under the circumstances.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 February 2025

737,570

Additions

2,009,598

At 31 January 2026

2,747,168

NET BOOK VALUE

At 31 January 2026

2,747,168

At 31 January 2025

737,570

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

Ellenborough Care Limited

Registered office: 368 Forest Road London E17 5JF

Nature of business: provision of care services

%

Class of shares:

holding

ordinary

100.00

Turrets Care Limited

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

Nature of business: Parent of Marsden Healthcare Limited

%

Class of shares:

holding

B Ordinary

100.00

Investments in subsidiary undertakings are initially recognised at cost and are subsequently measured at

cost less accumulated impairment losses.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

585,416

5,812

Amounts owed by connected undertakings

212,459

407,961

797,875

413,773

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

95,340

76,462

Trade creditors

40,292

-

Amounts owed to group undertakings

59,188

-

Other creditors

380,815

308,514

575,635

384,976

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

2,958,171

885,261

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

456,317

579,413

Bank loan

2,120,494

-

2,576,811

579,413

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

95,340

76,462

Amounts falling due between one and two years:

Bank loans - 1-2 years

95,340

76,462

2026

2025

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

286,020

229,386

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

456,317

579,413

Bank loan

2,120,494

-

2,576,811

579,413

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

3,053,511

961,723

The bank loan is secured by way of a fixed and floating charge over all assets of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

Ordinary C

£1

100

100

300

300

11.	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) Challoners Ltd (a connected undertaking)

212,459

407,961

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

(59,188

)

812

Amounts owed by/(to) Marsden Healthcare Ltd (a group undertaking)

583,916

-

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

1,500

5,000

Interest charged to Challoners Ltd (a connected undertaking)

33,498

38,744

Connected Undertaking:

A company having the same or predominantly the same shareholders and or Board of Directors but which neither is a parent, subsidiary, fellow subsidiary nor associated company.

12.	ULTIMATE CONTROLLING PARTY

The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in

respect of the operational and financial policies of the company.