REGISTERED NUMBER: 04740011 (England and Wales)

Cephas Care Limited

Unaudited Financial Statements

For The Year Ended 30th April 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mrs C S M Burn

G Dooley

Mrs J Hewson

C Hewson

Ms L J Leeks

SECRETARY:

REGISTERED OFFICE:

59 Crabbe Street

Ipswich

Suffolk

IP4 5HT

REGISTERED NUMBER:

04740011 (England and Wales)

ACCOUNTANTS:

John Phillips & Co Limited

Accountants

Unit 81 Centaur Court

Claydon Business Park

Gt. Blakenham

Ipswich

Suffolk

IP6 0NL

FIXED ASSETS

Tangible assets

4

122,966

146,254

Investments

5

20

20

122,986

146,274

CURRENT ASSETS

Debtors

6

4,529,792

4,470,735

Cash at bank and in hand

835

114,296

4,530,627

4,585,031

CREDITORS

Amounts falling due within one year

7

1,494,442

1,604,573

NET CURRENT ASSETS

3,036,185

2,980,458

TOTAL ASSETS LESS CURRENT LIABILITIES

3,159,171

3,126,732

CREDITORS

Amounts falling due after more than one year

8

-

(3,969

)

PROVISIONS FOR LIABILITIES

(16,287

)

(16,287

)

NET ASSETS

3,142,884

3,106,476

CAPITAL AND RESERVES

Called up share capital

9

5,352

5,352

Retained earnings

10

3,137,532

3,101,124

SHAREHOLDERS' FUNDS

3,142,884

3,106,476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 14th October 2026 and were signed on its behalf by:

G Dooley - Director

1.	STATUTORY INFORMATION

Cephas Care 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 NIL (2025 - 168 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

leasehold

fittings

Totals

£

£

£

COST

At 1st May 2025

104,216

231,900

336,116

Additions

-

13,829

13,829

Disposals

-

(5,650

)

(5,650

)

At 30th April 2026

104,216

240,079

344,295

DEPRECIATION

At 1st May 2025

51,981

137,881

189,862

Charge for year

5,211

33,001

38,212

Eliminated on disposal

-

(6,745

)

(6,745

)

At 30th April 2026

57,192

164,137

221,329

NET BOOK VALUE

At 30th April 2026

47,024

75,942

122,966

At 30th April 2025

52,235

94,019

146,254

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st May 2025

and 30th April 2026

20

NET BOOK VALUE

At 30th April 2026

20

At 30th April 2025

20

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

459,220

410,255

Parent undertaking due

3,777,733

3,785,399

Shares in group undertakings

40

40

Other debtors

215,026

206,558

Prepayments

22,436

30,358

4,474,455

4,432,610

Amounts falling due after more than one year:

Prepayments and accrued income

55,337

38,125

Aggregate amounts

4,529,792

4,470,735

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

54,068

-

Trade creditors

140,623

224,921

Tax

36,707

-

Social security and other taxes

189,702

263,907

Other creditors

22,528

30,653

Amount due to subsidery Woff

24,632

24,632

Factoring account

354,890

289,294

Apprenticeship Levy

-

(3,287

)

Directors' loan accounts

649,834

728,486

Accruals and deferred income

3,770

22,834

Accrued expenses

17,688

23,133

1,494,442

1,604,573

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

3,969

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

2

Ordinary

1

2

2

5,250

Ordinary

1

2,500

2,500

2,602

2,602

10.

RESERVES

Retained

earnings

£

At 1st May 2025

3,101,124

Profit for the year

132,890

Dividends

(96,482

)

At 30th April 2026

3,137,532