REGISTERED NUMBER: 08718185 (England and Wales)

First Prime Care Ltd

Unaudited Financial Statements

for the year ended

31 October 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

3

FIXED ASSETS

Tangible assets

4

26,738

28,885

CURRENT ASSETS

Debtors

5

107,169

72,767

Cash at bank

53

5,793

107,222

78,560

CREDITORS

Amounts falling due within one year

6

(121,749

)

(50,123

)

NET CURRENT (LIABILITIES)/ASSETS

(14,527

)

28,437

TOTAL ASSETS LESS CURRENT LIABILITIES

12,211

57,322

CREDITORS

Amounts falling due after more than one year

7

(844

)

(10,971

)

PROVISIONS FOR LIABILITIES

(4,078

)

(5,488

)

NET ASSETS

7,289

40,863

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

7,187

40,761

SHAREHOLDERS' FUNDS

7,289

40,863

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

J A Asenso - Director

1.	STATUTORY INFORMATION

First Prime Care Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08718185

Registered office:

8 Hopper Way

Diss

Norfolk

IP22 4GT

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

25% on reducing balance

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 40 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 November 2024

22,105

53,620

75,725

Additions

2,322

2,000

4,322

At 31 October 2025

24,427

55,620

80,047

DEPRECIATION

At 1 November 2024

10,186

36,654

46,840

Charge for year

1,936

4,533

6,469

At 31 October 2025

12,122

41,187

53,309

NET BOOK VALUE

At 31 October 2025

12,305

14,433

26,738

At 31 October 2024

11,919

16,966

28,885

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

107,169

72,767

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

22,697

10,127

Trade creditors

2,364

5,178

Taxation and social security

46,917

20,359

Other creditors

49,771

14,459

121,749

50,123

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

844

10,971

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

1,253

1,253

Between one and five years

1,044

2,297

2,297

3,550

9.	RELATED PARTY DISCLOSURES

At the year end the directors are owed £22,923 (2024 - £8,099) relating to an interest free loan with no set repayment terms.