Index Care Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09321132

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,683		40,632

			34,683		40,632
CURRENT ASSETS
Debtors	5	211,179		184,913
Cash at bank and in hand		7,714		620

		218,893		185,533
Creditors: Amounts Falling Due Within One Year	6	(457,968 )		(330,813 )

NET CURRENT ASSETS (LIABILITIES)			(239,075 )		(145,280 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(204,392 )		(104,648 )

NET LIABILITIES			(204,392 )		(104,648 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(204,492 )		(104,748 )

SHAREHOLDERS' FUNDS			(204,392)		(104,648)

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Index Care Limited

Balance Sheet (continued)

As At 28 November 2025

For the year ending 28 November 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 Profit and Loss Account.

On behalf of the board

Mr H Phillips

Director

30/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Index Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09321132 . The registered office is Suite 206, EQUITABLE HOUSE, 7 General Gordon Square, Woolwich, London, SE18 6FH.

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate. A company voluntary agreement has been applied for.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	3% straight line
Plant & Machinery	20% straight line
Motor Vehicles	20% straight line
Computer Equipment	33% straight line

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 45 (2024: 45)

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Index Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 November 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	33,296	30,435	17,845	5,417	86,993

As at 28 November 2025	33,296	30,435	17,845	5,417	86,993

Depreciation
As at 1 December 2024	7,365	24,954	8,625	5,417	46,361
Provided during the period	999	1,381	3,569	-	5,949

As at 28 November 2025	8,364	26,335	12,194	5,417	52,310

Net Book Value
As at 28 November 2025	24,932	4,100	5,651	-	34,683

As at 1 December 2024	25,931	5,481	9,220	-	40,632

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	154,592	145,448
Prepayments and accrued income	3,557	465
Other debtors	53,030	39,000

	211,179	184,913

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	285,864	158,756
Net wages	3,804	422
Other creditors	16,896	7,140
Directors' loan accounts	151,404	164,495

	457,968	330,813

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Ultimate Controlling Party

There is no single ultimate controlling party.

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