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Registered number: 14239054
THEIR PERFECT CARE LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
Euro Ashfords (UK) ltd
39 Ludgate Hill
London
EC4M 7JN
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 14239054
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,759,487 8,593
1,759,487 8,593
CURRENT ASSETS
Debtors 5 133,668 99,624
Cash at bank and in hand 69,024 108,219
202,692 207,843
Creditors: Amounts Falling Due Within One Year 6 (778,299 ) (216,336 )
NET CURRENT ASSETS (LIABILITIES) (575,607 ) (8,493 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,183,880 100
Creditors: Amounts Falling Due After More Than One Year 7 (1,121,569 ) -
NET ASSETS 62,311 100
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 62,211 -
SHAREHOLDERS' FUNDS 62,311 100
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For the year ending 31 December 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Walisinghe DE ZOYSA
Director
Mr Antonio Kamal THIRULINGANATHAN
Director
02/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
THEIR PERFECT CARE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14239054 . The registered office is 2nd Floor, 39 Ludgate Hill, LONDON, EC4M 7JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises income from the provision of residential and nursing care services. It is measured at the fair value of the consideration receivable from residents, local authorities, the NHS and other funding bodies, where applicable, net of discounts and value added tax.
Care income is recognised as the services are provided, by reference to the agreed fees and the period of care delivered. Income for care provided but not invoiced at the year end is accrued. Fees received in advance for care to be provided after the year end are deferred.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2 % Straight line method
Plant & Machinery 25 % Reducing balance method
Fixtures & Fittings 25 % Reducing balance method
Computer Equipment 3 Years Straight line method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 37)
35 37
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 - 3,960 4,886 3,848 12,694
Additions 1,728,421 57,555 1,476 - 1,787,452
As at 31 December 2025 1,728,421 61,515 6,362 3,848 1,800,146
...CONTINUED
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Depreciation
As at 1 January 2025 - 665 1,298 2,138 4,101
Provided during the period 18,148 15,213 1,915 1,282 36,558
As at 31 December 2025 18,148 15,878 3,213 3,420 40,659
Net Book Value
As at 31 December 2025 1,710,273 45,637 3,149 428 1,759,487
As at 1 January 2025 - 3,295 3,588 1,710 8,593
On 25 April 2025, the company acquired the long leasehold interest in Bracknell Grampian Nursing Home, Crowthorne Road, Bracknell, from which it was already operating its care home. The property purchase price was £1,650,000. The acquisition is included in additions to tangible fixed assets together with directly attributable acquisition costs.
Long leasehold land and buildings are stated at cost less accumulated depreciation and impairment losses. Cost includes the purchase price and directly attributable costs of acquiring the property. The cost of the acquired property is allocated between its land and building components. Depreciation is charged on the depreciable components from the date they are available for use over their estimated useful lives. The building is depreciated on a straight-line basis over 50 years. The treatment of the land component reflects the term and substance of the long leasehold interest acquired.
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 121,351 83,446
Other debtors 12,317 16,178
133,668 99,624
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts (4,137 ) -
Trade creditors 26,521 13,651
Bank loans and overdrafts 139,119 -
Other creditors 538,756 189,679
Taxation and social security 78,040 13,006
778,299 216,336
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 18,638 -
Bank loans 1,121,856 -
Contra-Bank fees Unammortised (18,925 ) -
1,121,569 -
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 18,638 -
Less: Finance charges allocated to future periods 4,137 -
14,501 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Walisinghe DE ZOYSA - - (221,430 ) - (221,430 )
Mr Antonio Kamal THIRULINGANATHAN - - (185,330 ) - (185,330 )
The above loan is unsecured, interest free and repayable on demand. They are included within creditors falling due within one year in the balance sheet. No interest expense has been recognised in respect of these balances.
11. Ultimate Controlling Party
The company is jointly controlled by its directors, Thishan Walisinghe De Zoysa and Antonio Kamal Carthigeya Thirulinganathan, each of whom holds 50% of the issued share capital.
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