IRIS Accounts Production v25.1.3.33 05663944 Board of Directors Board of Directors Board of Directors 1.1.24 5.4.25 5.4.25 false true false false true false 6227 293441 6227 6227 293441 6227 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05663944 2023-12-31 05663944 2025-04-05 05663944 2024-01-01 2025-04-05 05663944 2022-12-31 05663944 2023-01-01 2023-12-31 05663944 2023-12-31 05663944 ns15:EnglandWales 2024-01-01 2025-04-05 05663944 ns14:PoundSterling 2024-01-01 2025-04-05 05663944 ns10:Director1 2024-01-01 2025-04-05 05663944 ns10:Director2 2024-01-01 2025-04-05 05663944 ns10:Director3 2024-01-01 2025-04-05 05663944 ns10:PrivateLimitedCompanyLtd 2024-01-01 2025-04-05 05663944 ns10:SmallEntities 2024-01-01 2025-04-05 05663944 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2025-04-05 05663944 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2025-04-05 05663944 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2025-04-05 05663944 ns10:FullAccounts 2024-01-01 2025-04-05 05663944 42 ns10:Director2 2023-12-31 05663944 42 ns10:Director2 2024-01-01 2025-04-05 05663944 42 ns10:Director2 2023-01-01 2023-12-31 05663944 42 ns10:Director2 2025-04-05 05663944 42 ns10:Director2 2023-12-31 05663944 ns10:CompanySecretary1 2024-01-01 2025-04-05 05663944 ns10:RegisteredOffice 2024-01-01 2025-04-05 05663944 ns5:CurrentFinancialInstruments 2025-04-05 05663944 ns5:CurrentFinancialInstruments 2023-12-31 05663944 ns5:Non-currentFinancialInstruments 2025-04-05 05663944 ns5:Non-currentFinancialInstruments 2023-12-31 05663944 ns5:ShareCapital 2025-04-05 05663944 ns5:ShareCapital 2023-12-31 05663944 ns5:RetainedEarningsAccumulatedLosses 2025-04-05 05663944 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 05663944 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-01-01 2025-04-05 05663944 ns5:LeaseholdImprovements 2024-01-01 2025-04-05 05663944 ns5:FurnitureFittings 2024-01-01 2025-04-05 05663944 ns5:MotorVehicles 2024-01-01 2025-04-05 05663944 ns5:ComputerEquipment 2024-01-01 2025-04-05 05663944 ns5:LandBuildings 2023-12-31 05663944 ns5:PlantMachinery 2023-12-31 05663944 ns5:LandBuildings 2024-01-01 2025-04-05 05663944 ns5:PlantMachinery 2024-01-01 2025-04-05 05663944 ns5:LandBuildings 2025-04-05 05663944 ns5:PlantMachinery 2025-04-05 05663944 ns5:LandBuildings 2023-12-31 05663944 ns5:PlantMachinery 2023-12-31 05663944 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2023-12-31 05663944 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-01-01 2025-04-05 05663944 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-04-05 05663944 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2023-12-31 05663944 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-04-05 05663944 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2023-12-31 05663944 ns5:HirePurchaseContracts ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-04-05 05663944 ns5:HirePurchaseContracts ns5:CurrentFinancialInstruments ns5:WithinOneYear 2023-12-31 05663944 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2025-04-05 05663944 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2023-12-31 05663944 ns5:HirePurchaseContracts 2025-04-05 05663944 ns5:HirePurchaseContracts 2023-12-31 05663944 ns5:WithinOneYear 2025-04-05 05663944 ns5:WithinOneYear 2023-12-31 05663944 ns5:BetweenOneFiveYears 2025-04-05 05663944 ns5:BetweenOneFiveYears 2023-12-31 05663944 ns5:AllPeriods 2025-04-05 05663944 ns5:AllPeriods 2023-12-31 05663944 ns5:Secured 2025-04-05 05663944 ns5:Secured 2023-12-31 05663944 1 ns10:Director1 2023-12-31 05663944 1 ns10:Director1 2022-12-31 05663944 1 ns10:Director1 2024-01-01 2025-04-05 05663944 1 ns10:Director1 2023-01-01 2023-12-31 05663944 1 ns10:Director1 2025-04-05 05663944 1 ns10:Director1 2023-12-31

REGISTERED NUMBER: 05663944 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 JANUARY 2024 TO 5 APRIL 2025 |

| FOR |

| LIBERTY CARE LIMITED |

| LIBERTY CARE LIMITED (REGISTERED NUMBER: 05663944) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2024 TO 5 APRIL 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| LIBERTY CARE LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 1 JANUARY 2024 TO 5 APRIL 2025

| DIRECTORS: | Mr C D Lewis

| Mrs S L Lewis

| Mr G T Lewis

| SECRETARY: | Compassion & Liberty Care Limited

| REGISTERED OFFICE: | Newbridge House

| 75-77 High Street

| Blackwood

| Caerphilly

| NP12 1BA

| REGISTERED NUMBER: | 05663944 (England and Wales)

| ACCOUNTANTS: | Sullivans Chartered Accountants

| 13-14 Gelliwastad Road

| Pontypridd

| Rhondda Cynon Taf

| CF37 2BW

| LIBERTY CARE LIMITED (REGISTERED NUMBER: 05663944) |

STATEMENT OF FINANCIAL POSITION

5 APRIL 2025

| 5/4/25 | 31/12/23 |

| Notes | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 4,312,716 |  | 3,547,559 |  |

CURRENT ASSETS

Debtors | 5 | 1,321,696 |  | 377,660 |  |

Cash at bank and in hand | 856,776 |  | 1,075,460 |  |

2,178,472 |  | 1,453,120 |  |

CREDITORS

Amounts falling due within one year | 6 | 926,563 |  | 504,243 |  |

NET CURRENT ASSETS | 1,251,909 |  | 948,877 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,564,625 |  | 4,496,436 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (764,341 | ) | (587,280 | ) |

PROVISIONS FOR LIABILITIES | (117,376 | ) | (99,699 | ) |

NET ASSETS | 4,682,908 |  | 3,809,457 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Retained earnings | 4,682,907 |  | 3,809,456 |  |

4,682,908 |  | 3,809,457 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 April 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.

| LIBERTY CARE LIMITED (REGISTERED NUMBER: 05663944) |

STATEMENT OF FINANCIAL POSITION - continued

5 APRIL 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 Board of Directors and authorised for issue on 26 August 2025 and were signed on its behalf by:

Mr C D Lewis - Director | Mrs S L Lewis - Director

Mr G T Lewis - Director

| LIBERTY CARE LIMITED (REGISTERED NUMBER: 05663944) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2024 TO 5 APRIL 2025

1. | STATUTORY INFORMATION

| Liberty 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 represents contracted fees raised to the local authorities and accrued income, excluding value added tax, for domiciliary care services provided to its residents.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 2% on cost-excluding land at 0%

| Improvements to property | - | at varying rates on cost

| Fixtures and fittings | - | at variable rates on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the period 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

| LIBERTY CARE LIMITED (REGISTERED NUMBER: 05663944) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 5 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 period was 261 (2023 - 276 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 3,660,915 |  | 773,473 |  | 4,434,388 |  |

| Additions | 650,888 |  | 355,891 |  | 1,006,779 |  |

| Disposals | (32,729 | ) | - |  | (32,729 | ) |

| At 5 April 2025 | 4,279,074 |  | 1,129,364 |  | 5,408,438 |  |

| DEPRECIATION

| At 1 January 2024 | 450,840 |  | 435,989 |  | 886,829 |  |

| Charge for period | 105,622 |  | 103,271 |  | 208,893 |  |

| At 5 April 2025 | 556,462 |  | 539,260 |  | 1,095,722 |  |

| NET BOOK VALUE

| At 5 April 2025 | 3,722,612 |  | 590,104 |  | 4,312,716 |  |

| At 31 December 2023 | 3,210,075 |  | 337,484 |  | 3,547,559 |  |

| LIBERTY CARE LIMITED (REGISTERED NUMBER: 05663944) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 5 APRIL 2025

4. | PROPERTY, PLANT AND EQUIPMENT - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024 | 49,350 |  |

| Additions | 300,500 |  |

| At 5 April 2025 | 349,850 |  |

| DEPRECIATION

| At 1 January 2024 | 20,357 |  |

| Charge for period | 20,357 |  |

| At 5 April 2025 | 40,714 |  |

| NET BOOK VALUE

| At 5 April 2025 | 309,136 |  |

| At 31 December 2023 | 28,993 |  |

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

| 5/4/25 |  | 31/12/23

£ | £ |

| Trade debtors | 670,117 |  | 251,550 |  |

| Other debtors | 24,986 |  | 5,690 |  |

| Directors' current accounts | 293,442 |  | 6,227 |  |

| Accrued income & credit notes | 198,726 |  | 33,164 |  |

| Prepayments | 134,425 |  | 81,029 |  |

1,321,696 |  | 377,660 |  |

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

| 5/4/25 |  | 31/12/23

£ | £ |

| Bank loans and overdrafts | 173,731 |  | 148,786 |  |

| Hire purchase contracts (see note 8) | 16,382 |  | 15,263 |  |

| Trade creditors | 115,422 |  | 79,764 |  |

| Taxation and social security | 516,333 |  | 149,082 |  |

| Other creditors | 104,695 |  | 111,348 |  |

926,563 |  | 504,243 |  |

| LIBERTY CARE LIMITED (REGISTERED NUMBER: 05663944) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 5 APRIL 2025

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

| 5/4/25 |  | 31/12/23

£ | £ |

| Bank loans | 529,380 |  | 577,944 |  |

| Hire purchase contracts (see note 8) | 234,961 |  | 9,336 |  |

764,341 |  | 587,280 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 170,779 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase contracts |

| 5/4/25 |  | 31/12/23 |

£ | £ |

| Net obligations repayable:

| Within one year | 16,382 |  | 15,263 |  |

| Between one and five years | 234,961 |  | 9,336 |  |

251,343 |  | 24,599 |  |

| Non-cancellable operating | leases |

| 5/4/25 |  | 31/12/23

£ | £ |

| Within one year | 260,089 |  | 217,339 |  |

| Between one and five years | 205,312 |  | 210,436 |  |

465,401 |  | 427,775 |  |

| Operating lease commitments mainly relates to 3 to 4 year terms for vehicles and office equipment.

| LIBERTY CARE LIMITED (REGISTERED NUMBER: 05663944) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2024 TO 5 APRIL 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 5/4/25 |  | 31/12/23

£ | £ |

| Bank loans | 703,111 |  | 726,730 |  |

| Hire purchase contracts | 251,343 |  | - |  |

954,454 |  | 726,730 |  |

| Finance lease and/or hire purchase liabilities are secured against the assets to which they relate.

| National Westminster Bank plc hold the following legal charges over the company assets:

| - a debenture over the fixed and floating assets of the business.

| - a legal mortgage charge over the freehold properties, fixtures & fittings and equipment of the company.

| The company has also provided a guarantee of £1,100,000 to the bank relating to the secured borrowings within the holding company, Compassion & Liberty Care Limited.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal |  | 05/04/25 |  | 31/12/23 |  |

|  | value: |  | £ |  | £ |  |

| 75 |  | Ordinary A |  | £0.005 |  | 0.375 |  | 0.375 |  |

| 75 |  | Ordinary B |  | £0.005 |  | 0.375 |  | 0.375 |  |

| 40 |  | Ordinary C |  | £0.005 |  | 0.200 |  | 0.200 |  |

| 10 |  | Ordinary D |  | £0.005 |  | 0.050 |  | 0.050 |  |

|  | 1.00 |  | 1.00 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 5 April 2025 and the year ended 31 December 2023:

| 5/4/25 |  | 31/12/23

£ | £ |

| Mr C D Lewis and Mrs S L Lewis

| Balance outstanding at start of period | 6,227 |  | - |  |

| Amounts advanced | 293,441 |  | 6,227 |  |

| Amounts repaid | (6,227 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 293,441 |  | 6,227 |  |

| The directors loan(s) are repayable on demand.