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Registered number: 08061863
Fylde Coast Care Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08061863
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 95,018 111,690
Tangible Assets 5 242,730 203,387
337,748 315,077
CURRENT ASSETS
Debtors 6 753,929 179,892
Cash at bank and in hand 24,728 430,279
778,657 610,171
Creditors: Amounts Falling Due Within One Year 7 (583,212 ) (577,809 )
NET CURRENT ASSETS (LIABILITIES) 195,445 32,362
TOTAL ASSETS LESS CURRENT LIABILITIES 533,193 347,439
Creditors: Amounts Falling Due After More Than One Year 8 (85,519 ) (17,804 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,247 ) (3,247 )
NET ASSETS 444,427 326,388
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 444,327 326,288
SHAREHOLDERS' FUNDS 444,427 326,388
Page 1
Page 2
For the 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.
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 Melissa Holliday
Director
22/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fylde Coast Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08061863 . The registered office is 295 - 297, Church Street, Blackpool, Lancashire, FY1 3PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise licence which is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Leasehold 10% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 77 (2024: 92)
77 92
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 166,100
Additions (4,736 )
As at 31 March 2025 161,364
Amortisation
As at 1 April 2024 54,410
Provided during the period 11,936
As at 31 March 2025 66,346
Net Book Value
As at 31 March 2025 95,018
As at 1 April 2024 111,690
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 204,560 23,779 84,000 312,339
Additions - 1,745 170,713 172,458
Disposals - - (130,449 ) (130,449 )
As at 31 March 2025 204,560 25,524 124,264 354,348
Depreciation
As at 1 April 2024 53,142 19,060 36,750 108,952
Provided during the period 20,456 1,616 4,219 26,291
Disposals - - (23,625 ) (23,625 )
As at 31 March 2025 73,598 20,676 17,344 111,618
Net Book Value
As at 31 March 2025 130,962 4,848 106,920 242,730
As at 1 April 2024 151,418 4,719 47,250 203,387
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 160,678 179,892
Other debtors 593,251 -
753,929 179,892
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,398 -
Trade creditors - 12,722
Bank loans and overdrafts 36,007 11,400
Other creditors 317,951 339,962
Taxation and social security 217,856 213,725
583,212 577,809
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 79,403 -
Bank loans 6,116 17,804
85,519 17,804
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,398 -
Later than one year and not later than five years 79,403 -
90,801 -
90,801 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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