REGISTERED NUMBER: 03124584 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Care Expertise Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Awan

Dr I W Jones

REGISTERED OFFICE:

1070-1072 London Road

Thornton Heath

Surrey

CR7 7ND

REGISTERED NUMBER:

03124584 (England and Wales)

ACCOUNTANTS:

KBMD Limited

Chartered Certified Accountants

Maple House

382 Kenton Road

Harrow

Middlesex

HA3 9DP

FIXED ASSETS

Intangible assets

4

-

961

Tangible assets

5

356,281

474,915

356,281

475,876

CURRENT ASSETS

Debtors

790,634

942,193

Cash at bank and in hand

696,426

311,770

1,487,060

1,253,963

CREDITORS

Amounts falling due within one year

(1,066,807

)

(1,234,944

)

NET CURRENT ASSETS

420,253

19,019

TOTAL ASSETS LESS CURRENT LIABILITIES

776,534

494,895

CREDITORS

Amounts falling due after more than one year

(29,908

)

-

PROVISIONS FOR LIABILITIES

(79,937

)

(99,398

)

NET ASSETS

666,689

395,497

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

665,689

394,497

SHAREHOLDERS' FUNDS

666,689

395,497

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 10 September 2026 and were signed on its behalf by:

Mrs M Awan - Director

1.	STATUTORY INFORMATION

Care Expertise 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 represents amounts invoiced for the provision of care service.

Intangible assets

Website development costs are being amortised over a period of five years.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 179 (2024 - 182 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

7,472

AMORTISATION

At 1 January 2025

6,511

Amortisation for year

961

At 31 December 2025

7,472

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

961

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

1,160,522

Additions

66,783

Disposals

(262,639

)

At 31 December 2025

964,666

DEPRECIATION

At 1 January 2025

685,607

Charge for year

184,912

Eliminated on disposal

(262,134

)

At 31 December 2025

608,385

NET BOOK VALUE

At 31 December 2025

356,281

At 31 December 2024

474,915

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Rent totalling £90,225 (2024 £120,300) was charged to the company by the directors in relation to premises used by the company.

7.	RELATED PARTY

Amounts receivable from companies under common control totalled nil (2024: £46,254). Amounts payable to companies under common control totalled £310,000 (2024: £310,000).During the year rent totalling £494,172 (2024: £460,080) was paid to companies under common control.

8.	DEBENTURE AND INTER-COMPANY GUARANTEE

National Westminster Bank Plc holds a debenture against all assets of the company as well as an inter-company guarantee for companies within the Care Expertise group of companies.