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Company Registration No. 11571666 (England and Wales)
PBS Care Homes Ltd Unaudited accounts for the year ended 30 September 2025
PBS Care Homes Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
PBS Care Homes Ltd Company Information for the year ended 30 September 2025
Directors
John Lawrence Julie Anne Woraker
Company Number
11571666 (England and Wales)
Registered Office
167a Manor Road Chigwell Essex IG7 5QB England
Accountants
Guida Accountancy Ltd 14 Southwold Crescent Benfleet Essex SS7 5SW
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PBS Care Homes Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
532,344
191,405
Current assets
Debtors
5
164,404
116,854
Cash at bank and in hand
246,637
82,629
411,041
199,483
Creditors: amounts falling due within one year
6
(701,217)
(279,700)
Net current liabilities
(290,176)
(80,217)
Total assets less current liabilities
242,168
111,188
Creditors: amounts falling due after more than one year
7
(17,762)
(9,821)
Net assets
224,406
101,367
Capital and reserves
Called up share capital
100
100
Profit and loss account
224,306
101,267
Shareholders' funds
224,406
101,367
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 January 2026 and were signed on its behalf by
John Lawrence Director Company Registration No. 11571666
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PBS Care Homes Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
PBS Care Homes Ltd is a private company, limited by shares, registered in England and Wales, registration number 11571666. The registered office is 167a Manor Road, Chigwell, Essex, IG7 5QB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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PBS Care Homes Ltd Notes to the Accounts for the year ended 30 September 2025
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
81,889
74,999
119,243
276,131
Additions
72,311
285,491
70,858
428,660
Disposals
-
(19,150)
-
(19,150)
At 30 September 2025
154,200
341,340
190,101
685,641
Depreciation
At 1 October 2024
9,707
37,836
37,183
84,726
Charge for the year
21,368
22,750
40,012
84,130
On disposals
-
(15,559)
-
(15,559)
At 30 September 2025
31,075
45,027
77,195
153,297
Net book value
At 30 September 2025
123,125
296,313
112,906
532,344
At 30 September 2024
72,182
37,163
82,060
191,405
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
110,170
110,210
Accrued income and prepayments
3,357
6,644
Other debtors
50,877
-
164,404
116,854
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
26,896
8,418
Trade creditors
231,354
57,491
Taxes and social security
126,195
99,112
Loans from directors
230,506
58,322
Accruals
86,266
56,357
701,217
279,700
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
17,762
9,821
- 6 -
PBS Care Homes Ltd Notes to the Accounts for the year ended 30 September 2025
8
Average number of employees
During the year the average number of employees was 35 (2024: 26).
- 7 -