REGISTERED NUMBER: 07132534 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Inniscastle Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M M Lavelle

E T Lavelle

REGISTERED OFFICE:

Victoria House

Low Grange Crescent

Belle Isle

Leeds

LS10 3EB

REGISTERED NUMBER:

07132534 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

148,203

158,911

CURRENT ASSETS

Debtors

5

414,121

389,722

Cash at bank

475,496

443,866

889,617

833,588

CREDITORS

Amounts falling due within one year

6

304,653

249,491

NET CURRENT ASSETS

584,964

584,097

TOTAL ASSETS LESS CURRENT LIABILITIES

733,167

743,008

PROVISIONS FOR LIABILITIES

20,558

22,140

NET ASSETS

712,609

720,868

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

712,509

720,768

SHAREHOLDERS' FUNDS

712,609

720,868

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 28 August 2026 and were signed on its behalf by:

E T Lavelle - Director

1.	STATUTORY INFORMATION

Inniscastle Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 measured at the fair value of the consideration received or receivable, excluding value added tax. Turnover is recognised at the daily rate for each day that a customer is resident.

Tangible fixed assets

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

Improvements to property

-

Straight line over 20 years

Fixtures & equipment

-

20% on cost and 20% on reducing balance

Computer equipment

-

Straight line over 3 years

Financial instruments

Basic financial instruments are recognised at amortised cost. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 52 (2024 - 60 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Fixtures

Computer

property

& equipment

equipment

Totals

£

£

£

£

COST

At 1 September 2024

139,016

169,749

13,325

322,090

Additions

-

10,081

1,079

11,160

At 31 August 2025

139,016

179,830

14,404

333,250

DEPRECIATION

At 1 September 2024

27,483

123,212

12,484

163,179

Charge for year

6,951

14,323

594

21,868

At 31 August 2025

34,434

137,535

13,078

185,047

NET BOOK VALUE

At 31 August 2025

104,582

42,295

1,326

148,203

At 31 August 2024

111,533

46,537

841

158,911

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

260,794

247,435

Other debtors

131,285

121,142

392,079

368,577

Amounts falling due after more than one year:

Other debtors

22,042

21,145

Aggregate amounts

414,121

389,722

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

26,644

29,773

Taxation and social security

68,910

71,120

Other creditors

209,099

148,598

304,653

249,491

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mrs M M Lavelle

Balance outstanding at start of year

92,445

90,411

Amounts advanced

2,658

2,034

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

95,103

92,445

Interest has been charged on overdrawn loan account at the official rate.

This is repayable on demand.