FOWLER CARE SERVICES LIMITED


Directors	FOWLER, Natasha
	FOWLER, Steven


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	13503375 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		598,516		598,516
			598,516		598,516
Current assets
Debtors	4	1,910		-
Cash at bank and on hand		7,399		265,219
		9,309		265,219
Creditors amounts falling due within one year	5	(253,025)		(497,278)
Net current assets (liabilities)			(243,716)		(232,059)
Total assets less current liabilities			354,800		366,457
Creditors amounts falling due after one year	6		(365,050)		(365,050)
Net assets			(10,250)		1,407
Capital and reserves
Called up share capital			10		10
Profit and loss account			(10,260)		1,397
Shareholders' funds			(10,250)		1,407

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 October 2025, and are signed on its behalf by:

FOWLER, Steven
Director
Registered Company No. 13503375

FOWLER CARE SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The directors are aware of their responsibilities whilst trading insolvent and will not seek to draw on their directors loan.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	The directors have chosen not to revalue the property during the reporting period. The asset remains recorded at its existing carrying amount, as there has been no formal reassessment of its fair value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Investment property
	The fair value of the investment property has been arrived at on the basis of a valuation made by the directors on an open market value basis by reference to market evidence of transactions prices for similar properties.


		£
	Fair value at 01 August 24	598,516
	At 31 July 25	598,516

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Deferred tax asset, debtors	1,910	-
Total	1,910	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	-	668
Other creditors	253,025	496,610
Total	253,025	497,278

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	365,050	365,050
Total	365,050	365,050