ACCOUNTS - Final Accounts

Registered number: 05079216

BHARANI CARE (UK) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

BHARANI CARE (UK) LIMITED

REGISTERED NUMBER: 05079216

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
		£		£


Fixed assets		628,474		628,474
Current assets	2,722		15,069
Creditors: amounts falling due within one year	(55,460)		(67,760)
Net current liabilities		(52,738)		(52,691)
Total assets less current liabilities		575,736		575,783
Creditors: amounts falling due after more than one year		(632,291)		(635,266)

Net liabilities		(56,555)		(59,483)


Capital and reserves	(56,555)	(59,483)

Notes

Average number of employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025.

Dr M L H Kumar MBE

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

BHARANI CARE (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Bharani Care (UK) Limited is a private company, limited by share capital, incorporated in England and Wales under registration number 05079216. The address of the registered office of the company is Level 5A, Maple House, 149 Tottenham Court Road, London, W1T 7NF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

2.2

Going concern

The financial statements have been prepared on the assumption that the company will have the continued financial support of the shareholders. The shareholders of the company have sufficient resources to finance the company as and when the need arises.
The financial statements have been prepared on a going concern basis which is dependent on the financial support of the shareholders to ensure that the company will continue in operational existence for the foreseeable future.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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BHARANI CARE (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings

20%

reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including the directors, during the year was as follows:

	2025	2024
	No.	No.

No of employees	2	2

Page 3

BHARANI CARE (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

		Fixtures & fittings
		£
	Cost or valuation
	At 1 April 2024	2,060
	At 31 March 2025	2,060
	Depreciation
	At 1 April 2024	2,060
	At 31 March 2025	2,060
	Net book value
	At 31 March 2025	-
	At 31 March 2024	-

5.	Fixed asset investments

		Investment properties
		£
	Cost or valuation
	At 1 April 2024	628,474
	At 31 March 2025	628,474

In the opinion of the directors', the aggregate open market value of the freehold land at the year end is £628,474 the value shown in the accounts.

Page 4

BHARANI CARE (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Trade debtors	-	1,500
Prepayments and accrued income	1,940	1,940
	1,940	3,440

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	52,700	65,000
Accruals and deferred income	2,760	2,760
	55,460	67,760

Included in bank loans is £10,000 (2024 - £10,000) unsecured bounce back loan and £42,700 (2024 - £55,000) is secured loan.

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	183,492	223,851
Amounts owed to connected company	222,369	186,298
Directors' loan account	226,430	225,117
	632,291	635,266

Included in bank loans is £10,000 (2024 - £20,000) of unsecured bounce back loan and £173,492 (2024 - £203,851) of secured loan by a fixed and floating charge over the assets of the company.

9.	Controlling party

The company was under the control of the directors Dr M L H Kumar MBE (50% share) and Mrs R R Kumar (50% share), by virtue of the fact that between them they own 100% of the issued share capital.

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