REGISTERED NUMBER: 03092317 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COMPLETE CARE SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Ralphs

L J Ralphs

SECRETARY:

L J Ralphs

REGISTERED OFFICE:

31-33 Albion Place

Sittingbourne Road

Maidstone

Kent

ME14 5DZ

REGISTERED NUMBER:

03092317 (England and Wales)

ACCOUNTANTS:

Stephen Hill Mid Kent Limited

31-33 Albion Place

Sittingbourne Road

Maidstone

Kent

ME14 5DZ

FIXED ASSETS

Tangible assets

4

4,496,890

4,520,343

CURRENT ASSETS

Debtors

5

17,914

17,789

Cash at bank

2,568,457

2,451,568

2,586,371

2,469,357

CREDITORS

Amounts falling due within one year

6

2,377,991

2,480,237

NET CURRENT ASSETS/(LIABILITIES)

208,380

(10,880

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,705,270

4,509,463

PROVISIONS FOR LIABILITIES

11,869

12,693

NET ASSETS

4,693,401

4,496,770

CAPITAL AND RESERVES

Called up share capital

1,000

1,001

Retained earnings

4,692,401

4,495,769

SHAREHOLDERS' FUNDS

4,693,401

4,496,770

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.

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 21 September 2026 and were signed on its behalf by:

S A Ralphs - Director

1.	STATUTORY INFORMATION

Complete Care Services 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.

Changes in accounting policies

The freehold properties are no longer to be depreciated at 2% on costs but not depreciated at all, as in the opinion of the directors the freehold properties' net realisable value is in excess of their written down value therefore the directors consider the previous depreciation policy to be no longer appropriate.

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.

Freehold property

-

not provided

Long leasehold

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

The leasehold properties are depreciated over the length of the relevant lease at the time of the acquisition.

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 38 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

4,721,553

81,961

4,803,514

DEPRECIATION

At 1 January 2025

217,265

65,906

283,171

Charge for year

19,439

4,014

23,453

At 31 December 2025

236,704

69,920

306,624

NET BOOK VALUE

At 31 December 2025

4,484,849

12,041

4,496,890

At 31 December 2024

4,504,288

16,055

4,520,343

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

17,914

17,789

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

42,606

Trade creditors

4,644

12,094

Amounts owed to group undertakings

1,489,670

1,607,494

Taxation and social security

161,055

194,162

Other creditors

722,622

623,881

2,377,991

2,480,237

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

-

42,606

The bank loans and overdrafts are secured by various legal mortgages and charges over the company's freehold and leasehold properties as well as debentures creating fixed and floating charges over all the assets of the company.