REGISTERED NUMBER: 16572755 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 10 JULY 2025 TO 12 DECEMBER 2025

FOR

TURRETS CARE LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

2,009,598

CREDITORS

Amounts falling due within one year

5

1,140

NET CURRENT LIABILITIES

(1,140

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,008,458

CAPITAL AND RESERVES

Called up share capital

6

2,600,000

Retained earnings

(591,542

)

SHAREHOLDERS' FUNDS

2,008,458

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 12 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the period ended 12 December 2025 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

Turrets 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:

16572755

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 Turrets Care Limited 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 period 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 period 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 period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

Additions

2,600,000

Impairments

(590,402

)

At 12 December 2025

2,009,598

NET BOOK VALUE

At 12 December 2025

2,009,598

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

Marsden Healthcare Limited

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

Nature of business: Provision of care services.

%

Class of shares:

holding

Ordinary A

100.00

Ordinary B

100.00

Investments in subsidiary undertakings are initially recognised at cost and are subsequently measured at cost less accumulated impairment losses. The cost of investments acquired through a share-for-share exchange is determined in accordance with the company's accounting policy and the applicable provisions of FRS 102 and the Companies Act 2006.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

1,140

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

260,000,000

B Ordinary

1p

2,600,000

During the year, the existing Ordinary Share was redesignated as a B Ordinary Share. Subsequently, the Company issued B Ordinary Shares as non-cash consideration for the acquisition of the entire issued share capital of Marsden Healthcare Limited as part of a group reorganisation.

7.	RELATED PARTY DISCLOSURES

During the year, the Company acquired the entire issued share capital of Marsden Healthcare Limited by issuing equity shares as consideration. As the transaction formed part of a group reorganisation, it was undertaken between entities under common control.

8.	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.