WILLOWMERE HOME CARE AGENCY LIMITED

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

Registered number: 07131214

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		1,869

			-		1,869
CURRENT ASSETS
Debtors		12,784		36,953
Cash at bank and in hand		7,832		7,832

		20,616		44,785
Creditors: Amounts Falling Due Within One Year	5	(452,758 )		(482,077 )

NET CURRENT ASSETS (LIABILITIES)			(432,142 )		(437,292 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(432,142 )		(435,423 )

Creditors: Amounts Falling Due After More Than One Year	6		(244,617 )		(298,322 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(355 )

NET LIABILITIES			(676,759 )		(734,100 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(676,859 )		(734,200 )

SHAREHOLDERS' FUNDS			(676,759)		(734,100)

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WILLOWMERE HOME CARE AGENCY LIMITED

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 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

Mrs Jemma Evans

Director

9th September 2025

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

1. General Information

WILLOWMERE HOME CARE AGENCY LIMITED Registered number 07131214 is a limited by shares company incorporated in England & Wales. The Registered Office is 29 Tynewydd Road, Barry, Vale of Glamorgan, CF62 8HB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. 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:

Plant & Machinery	20% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	25% Straight Line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. 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.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows; 54 (2024: 47)

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WILLOWMERE HOME CARE AGENCY LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2024	8,911	9,769	9,382	28,062

As at 31 January 2025	8,911	9,769	9,382	28,062

Depreciation
As at 1 February 2024	7,129	9,769	9,295	26,193
Provided during the period	1,782	-	87	1,869

As at 31 January 2025	8,911	9,769	9,382	28,062

Net Book Value
As at 31 January 2025	-	-	-	-

As at 1 February 2024	1,782	-	87	1,869

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	21,223	44,416
Bank loans and overdrafts	188,651	159,912
Other creditors	59,094	78,270
Taxation and social security	183,790	199,479

	452,758	482,077

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	244,617	298,322

7. Share Capital

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

8. Ultimate Controlling Party

The company's ultimate controlling party is Jemma Evans and Jayne Haywood by virtue of their ownership of 100% of the issued share capital in the company.

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