Amrial Care Limited Accounts






Amrial Care Limited

	Company No. 03518689
		Information for Filing with The Registrar
		31 March 2026

at	31 March 2026
Company No.		03518689	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	412,277	452,945


				412,277	452,945
Current assets

	Debtors		6	580,045	356,641

	Cash at bank and in hand			95,254	435,572
				675,299	792,213
Creditors: Amount falling due within one year			7	(269,780)	(411,564)
Net current assets				405,519	380,649
Total assets less current liabilities				817,796	833,594
Creditors: Amounts falling due after more than one year			8	(45,847)	(99,633)
Provisions for liabilities
	Deferred taxation		9	(29,762)	(40,657)

Net assets				742,187	693,304

Capital and reserves

	Share premium account		11	100	100


	Profit and loss account		11	742,087	693,204

Total equity				742,187	693,304



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 July 2026 and signed on its behalf by:
R. Nathoo
Director
31 July 2026

for the year ended 31 March 2026

General information

Amrial Care Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 03518689

Its registered office is:

Its trading address is:

Ebenezer House

29 Howard Road

5a Poole Road

Queens Park

Bournemouth

Dorset

BH2 5QJ

BH8 9EA

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents amounts receivable for resident care, nursing services, and accommodation provided during the year, exclusive of VAT. Revenue is recognised in the profit and loss account corresponding to the performance obligations completed and the period for which care is provided.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

5% Straight line

Plant and machinery

25% Reducing balance

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

25% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	55	56

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	26,471	65,124

		Total corporation tax	26,471	65,124

		Origination and reversal of timing differences	(10,895)	-

		Total deferred tax	(10,895)	-

		Tax on profit on ordinary activities	15,576	65,124

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-539	£	£
		Profit on ordinary activities before tax	64,459	251,686

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	16,115	62,922
		Expenses not deductible for tax purposes	(539)	2,202




		Tax on profit on ordinary activities	15,576	65,124

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 April 2025	319,704	110,735	143,836	144,744	719,019
		Additions	-	-	-	3,852	3,852



		At 31 March 2026	319,704	110,735	143,836	148,596	722,871
		Depreciation
		At 1 April 2025	34,125	99,725	52,898	79,326	266,074
		Charge for the year	1,715	2,752	22,735	17,318	44,520



		At 31 March 2026	35,840	102,477	75,633	96,644	310,594
		Net book values
		At 31 March 2026	283,864	8,258	68,203	51,952	412,277
		At 31 March 2025	285,579	11,010	90,938	65,418	452,945

6	Debtors
			2026	2025
			£	£
		Trade debtors	103,931	128,187





		Other debtors	464,615	215,151
		Prepayments and accrued income	11,499	13,303
			580,045	356,641

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	5,532	5,532

		Obligations under finance lease and hire purchase contracts	48,254	20,595
		Trade creditors	36,249	22,990

		Taxes and social security	50,519	86,752
		Loans from directors	-	137,634
		Other creditors	122,490	131,554
		Accruals and deferred income	6,736	6,507
			269,780	411,564

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	19,362	24,894

		Obligations under finance lease and hire purchase contracts	26,485	74,739




			45,847	99,633

9	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2025	40,657	40,657
		Charge to the profit and loss account for the period	(10,895)	(10,895)

		At 31 March 2026	29,762	29,762


			2026	2025
			£	£
		Accelerated capital allowances	29,762	40,657



			29,762	40,657

Share Capital

100 ordinary shares of £1 each allotted and fully paid.

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.