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Company No: 08388211 (England and Wales)

# RESTCARE SERVICES (SW) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

RESTCARE SERVICES (SW) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

RESTCARE SERVICES (SW) LIMITED

## BALANCE SHEET

As at 31 March 2025
RESTCARE SERVICES (SW) LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 52,750 |  | 61,178
|  | 52,750 |  | 61,178
Current assets |  |  |  |
Debtors | 5 | 1,438 |  | 37,230
Cash at bank and in hand |  | 84,352 |  | 120,960
|  | 85,790 |  | 158,190
Creditors: amounts falling due within one year | 6 | ( 156,680) |  | ( 107,087)
Net current (liabilities)/assets |  | (70,890) |  | 51,103
Total assets less current liabilities |  | (18,140) |  | 112,281
Provision for liabilities |  | ( 12,263) |  | ( 14,202)
Net (liabilities)/assets |  | ( 30,403) |  | 98,079
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | ( 30,503 ) |  | 97,979
Total shareholder's (deficit)/funds |  | ( 30,403) |  | 98,079

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Restcare Services (SW) Limited (registered number: 08388211) were approved and authorised for issue by the Board of Directors on 05 December 2025. They were signed on its behalf by:

Mrs S J O'Brien Director |

RESTCARE SERVICES (SW) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
RESTCARE SERVICES (SW) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Restcare Services (SW) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Blackbrook Gate 1, Blackbrook Business Park, Taunton, TA1 2PX, United Kingdom. The principal place of business is The Old Vicarage, Stockland Bristol, Bridgwater, TA5 2PZ.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources within the group to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents amounts chargeable in respect of the provision of residential care services to customers.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Land and buildings | 15 years straight line
Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Government grants

Government grants are recognised only when there is a reasonable assurance that the company will comply with any conditions attached to the grant and the grant will be received.
Grants are recognised as income over the period necessary to match them with related costs, for which they are intended to compensate, on a systematic basis.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 34 |  | 33

#### 3. Dividends on equity shares

The directors acknowledge that Ultra Vires dividends were declared and paid during the year. At the time the dividends were paid the directors were not aware that there were insufficient profits available for distribution. The directors acknowledge that no further distributions can be made until there are sufficient profits available for that purpose.

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2024 | 116,815 |  | 65,131 |  | 181,946
Additions | 0 |  | 5,439 |  | 5,439
Disposals | 0 |  | ( 3,700) |  | ( 3,700)
At 31 March 2025 | 116,815 |  | 66,870 |  | 183,685
Accumulated depreciation |  |  |  |  |
At 01 April 2024 | 74,818 |  | 45,950 |  | 120,768
Charge for the financial year | 7,788 |  | 5,801 |  | 13,589
Disposals | 0 |  | ( 3,422) |  | ( 3,422)
At 31 March 2025 | 82,606 |  | 48,329 |  | 130,935
Net book value |  |  |  |  |
At 31 March 2025 | 34,209 |  | 18,541 |  | 52,750
At 31 March 2024 | 41,997 |  | 19,181 |  | 61,178

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 0 |  | 10,910
Amounts owed by Group undertakings | 0 |  | 25,000
Prepayments | 1,438 |  | 1,320
| 1,438 |  | 37,230

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 17,208 |  | 5,958
Taxation and social security | 51,051 |  | 32,888
Other creditors | 88,421 |  | 68,241
| 156,680 |  | 107,087

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary A shares of £ 1.00 each | 100 |  | 100

#### 8. Financial commitments

Other financial commitments

The total amount of financial commitments not included in the balance sheet is £460,000 (2024 - £464,000).