April Complete Care Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03695292

April Complete Care Solutions Limited

Filleted Unaudited Financial Statements

For the period ended

31 March 2026

April Complete Care Solutions Limited

Financial Statements

Period from 1 May 2025 to 31 March 2026

Contents	Page

Accountant's report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

April Complete Care Solutions Limited

Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements

Period from 1 May 2025 to 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 31 March 2026, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

CLAY SHAW THOMAS LTD

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

27 August 2026

April Complete Care Solutions Limited

Statement of Financial Position

31 March 2026

	31 Mar 26		30 Apr 25
Note	£	£	£

Fixed assets

Tangible assets	5		116,051	116,357

Current assets

Debtors	6	32,874	33,348
Cash at bank and in hand		299,445	260,334
		---------	---------
		332,319	293,682

Creditors: amounts falling due within one year	7	71,255		86,990
		---------		---------
Net current assets			261,064	206,692
			---------	---------
Total assets less current liabilities			377,115	323,049

Provisions

Taxation including deferred tax	959	1,089
	---------	---------
Net assets	376,156	321,960
	---------	---------

April Complete Care Solutions Limited

Statement of Financial Position (continued)

31 March 2026

	31 Mar 26		30 Apr 25
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	376,056	321,860
	---------	---------
Shareholders funds	376,156	321,960
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Mrs D Hooper

Director

Company registration number: 03695292

April Complete Care Solutions Limited

Notes to the Financial Statements

Period from 1 May 2025 to 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 14 Hendre Road, Pencoed, Bridgend, CF35 5NW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the year for the provision of care services. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold land and property	-	2% Straight line less residual value
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 34 (2025: 36 ).

5. Tangible assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1 May 2025	150,917	43,369	194,286
Additions	–	970	970
	---------	--------	---------
At 31 March 2026	150,917	44,339	195,256
	---------	--------	---------
Depreciation
At 1 May 2025	38,917	39,012	77,929
Charge for the period	–	1,276	1,276
	---------	--------	---------
At 31 March 2026	38,917	40,288	79,205
	---------	--------	---------
Carrying amount
At 31 March 2026	112,000	4,051	116,051
	---------	--------	---------
At 30 April 2025	112,000	4,357	116,357
	---------	--------	---------

6. Debtors

	31 Mar 26	30 Apr 25
	£	£
Trade debtors	25,583	21,499
Other debtors	7,291	11,849
	--------	--------
	32,874	33,348
	--------	--------

7. Creditors: amounts falling due within one year

	31 Mar 26	30 Apr 25
	£	£
Trade creditors	222	232
Corporation tax	17,930	28,349
Social security and other taxes	8,981	10,679
Other creditors	44,122	47,730
	--------	--------
	71,255	86,990
	--------	--------