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REGISTERED NUMBER: 07271532 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Bridgewater Home Care Ltd |

Bridgewater Home Care Ltd (Registered number: 07271532)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 9 |

Bridgewater Home Care Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mr P M Eckersley

| REGISTERED OFFICE: | 1 Beecham Court

| Smithy Brook Road

| Wigan

| WN3 6PR

| REGISTERED NUMBER: | 07271532 (England and Wales)

| ACCOUNTANTS: | Sterling Partners Limited

| Chartered Accountants

| Chartered Tax Advisors

| 2nd Floor, Grove House

| 774-780 Wilmslow Road

| Didsbury

| Manchester

| Greater Manchester

| M20 2DR

Bridgewater Home Care Ltd (Registered number: 07271532)

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,060 |  | 4,080 |  |

Tangible assets | 5 | 230,025 |  | 240,660 |  |

233,085 |  | 244,740 |  |

CURRENT ASSETS

Debtors | 6 | 460,695 |  | 408,410 |  |

Cash at bank and in hand | 30,887 |  | 27,594 |  |

491,582 |  | 436,004 |  |

CREDITORS

Amounts falling due within one year | 7 | (195,072 | ) | (227,293 | ) |

NET CURRENT ASSETS | 296,510 |  | 208,711 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 529,595 |  | 453,451 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (101,635 | ) | (105,141 | ) |

PROVISIONS FOR LIABILITIES | 11 | (3,938 | ) | (4,923 | ) |

NET ASSETS | 424,022 |  | 343,387 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 424,021 |  | 343,386 |  |

SHAREHOLDERS' FUNDS | 424,022 |  | 343,387 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Bridgewater Home Care Ltd (Registered number: 07271532)

Balance Sheet - continued

31 March 2025

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 director and authorised for issue on 3 September 2025 and were signed by:

Mr P M Eckersley - Director

Bridgewater Home Care Ltd (Registered number: 07271532)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Bridgewater Home Care Ltd 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Bridgewater Home Care Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Bridgewater Care Group Ltd, 1 Beecham Court, Smithy Brook Road, Wigan, WN3 6PR.

| Turnover

| Turnover represents net invoiced sales of services, excluding value added tax.

| Intangible assets

| Intangilble assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences have been fully amortised.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | in accordance with the property

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 20% 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.

Bridgewater Home Care Ltd (Registered number: 07271532)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 65 (2024 - 67 ) .

4. | INTANGIBLE FIXED ASSETS

| Patents |

| and |  | Computer |

| licences |  | software |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 38,188 |  | 10,200 |  | 48,388 |  |

| AMORTISATION

| At 1 April 2024 | 38,188 |  | 6,120 |  | 44,308 |  |

| Amortisation for year | - |  | 1,020 |  | 1,020 |  |

| At 31 March 2025 | 38,188 |  | 7,140 |  | 45,328 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 3,060 |  | 3,060 |  |

| At 31 March 2024 | - |  | 4,080 |  | 4,080 |  |

Bridgewater Home Care Ltd (Registered number: 07271532)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 267,840 |  | 30,803 |  | 32,792 |  | 331,435 |  |

| DEPRECIATION

| At 1 April 2024 | 46,872 |  | 23,246 |  | 20,657 |  | 90,775 |  |

| Charge for year | 6,696 |  | 1,512 |  | 2,427 |  | 10,635 |  |

| At 31 March 2025 | 53,568 |  | 24,758 |  | 23,084 |  | 101,410 |  |

| NET BOOK VALUE

| At 31 March 2025 | 214,272 |  | 6,045 |  | 9,708 |  | 230,025 |  |

| At 31 March 2024 | 220,968 |  | 7,557 |  | 12,135 |  | 240,660 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 195,846 |  | 257,097 |  |

| Rent deposit | 3,815 |  | 3,815 |  |

| Payment on account | 1,476 |  | - |  |

| Intercompany Debtors | 243,145 |  | 128,562 |  |

| Prepayments | 16,413 |  | 18,936 |  |

460,695 |  | 408,410 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 11,006 |  | 26,933 |  |

| Trade creditors | 24,828 |  | 19,190 |  |

| Tax | 10,525 |  | 29,594 |  |

| Social security and other taxes | 40,132 |  | 33,107 |  |

| Pensions Payable | 7,025 |  | 6,892 |  |

| Provision for bad debt | 7,064 |  | 7,064 |  |

| Other creditors | 6,072 |  | 19,911 |  |

| Accrued expenses | 88,420 |  | 84,602 |  |

195,072 |  | 227,293 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 9) | 101,635 |  | 105,141 |  |

Bridgewater Home Care Ltd (Registered number: 07271532)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | LOANS

| Bank loans are measured at cost.

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 112,641 |  | 132,074 |  |

| Bank loans and overdrafts are secured by way of a personal guarantee given by the directors as well as fixed and floating charges over the assets of the Company.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 3,938 |  | 4,923 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 4,923 |  |

| Depreciation in excess of | (985 | ) |

| capital allowances |

| Balance at 31 March 2025 | 3,938 |  |

12. | OTHER FINANCIAL COMMITMENTS

| The company had outstanding commitments in respect of operating leases as at 31 March 2025 of £6,061 (2024: £6,061).

13. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| Mr P M Eckersley

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 7,500 |  | 16,500 |  |

| Amounts repaid | (7,500 | ) | (16,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

Bridgewater Home Care Ltd (Registered number: 07271532)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

14. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr P M Eckersley.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Bridgewater Home Care Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bridgewater Home Care Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bridgewater Home Care Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bridgewater Home Care Ltd and state those matters that we have agreed to state to the director of Bridgewater Home Care Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bridgewater Home Care Ltd and its director for our work or for this report.

It is your duty to ensure that Bridgewater Home Care Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bridgewater Home Care Ltd. You consider that Bridgewater Home Care Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bridgewater Home Care Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

Date: .............................................