REGISTERED NUMBER: 02741404 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

LIFE CARE (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr H H Kalaria

Mr A Patel

REGISTERED OFFICE:

214 Fakenham Road

Taverham

Norwich

Middlesex

NR8 6QN

REGISTERED NUMBER:

02741404 (England and Wales)

ACCOUNTANTS:

Mahendra Patel

Chartered Certified Accountants

46 Yeading Fork

Hayes

Middlesex

UB4 9DQ

FIXED ASSETS

Tangible assets

4

239,107

255,409

CURRENT ASSETS

Debtors

5

93,223

127,148

Cash at bank and in hand

91,773

53,813

184,996

180,961

CREDITORS

Amounts falling due within one year

6

82,795

89,458

NET CURRENT ASSETS

102,201

91,503

TOTAL ASSETS LESS CURRENT LIABILITIES

341,308

346,912

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

241,308

246,912

341,308

346,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Dr H H Kalaria - Director

1.	STATUTORY INFORMATION

Life Care (UK) 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 discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 27 (2025 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

534,878

318,838

853,716

Additions

-

2,216

2,216

At 31 March 2026

534,878

321,054

855,932

DEPRECIATION

At 1 April 2025

308,534

289,773

598,307

Charge for year

10,698

7,820

18,518

At 31 March 2026

319,232

297,593

616,825

NET BOOK VALUE

At 31 March 2026

215,646

23,461

239,107

At 31 March 2025

226,344

29,065

255,409

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

8,569

42,800

Amounts owed by group undertakings

80,000

80,000

Other debtors

4,654

4,348

93,223

127,148

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

4,903

11,277

Amounts owed to group undertakings

-

15,000

Taxation and social security

21,180

18,269

Other creditors

56,712

44,912

82,795

89,458