REGISTERED NUMBER: 06884745 (England and Wales)

HARBOUR CARE SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A L Busby

SECRETARY:

Ms S C Busby

REGISTERED OFFICE:

94 Charles Street

Milford Haven

Pembrokeshire

SA73 2HL

REGISTERED NUMBER:

06884745 (England and Wales)

ACCOUNTANTS:

Bevan Buckland LLP

Chartered Accountants

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

113,823

114,694

113,823

114,694

CURRENT ASSETS

Debtors

6

77,777

71,798

Cash at bank

48,495

45,951

126,272

117,749

CREDITORS

Amounts falling due within one year

7

50,676

54,833

NET CURRENT ASSETS

75,596

62,916

TOTAL ASSETS LESS CURRENT LIABILITIES

189,419

177,610

CREDITORS

Amounts falling due after more than one year

8

(60,044

)

(91,676

)

PROVISIONS FOR LIABILITIES

(3,601

)

-

NET ASSETS

125,774

85,934

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

125,674

85,834

SHAREHOLDERS' FUNDS

125,774

85,934

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Ms A L Busby - Director

1.	STATUTORY INFORMATION

Harbour Care Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

36,000

AMORTISATION

At 1 May 2024

and 30 April 2025

36,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

property

property

fittings

£

£

£

COST

At 1 May 2024

57,362

42,327

54,744

Additions

-

-

7,018

At 30 April 2025

57,362

42,327

61,762

DEPRECIATION

At 1 May 2024

8,029

5,388

31,304

Charge for year

1,147

846

4,569

At 30 April 2025

9,176

6,234

35,873

NET BOOK VALUE

At 30 April 2025

48,186

36,093

25,889

At 30 April 2024

49,333

36,939

23,440

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

4,245

20,808

179,486

Additions

-

559

7,577

At 30 April 2025

4,245

21,367

187,063

DEPRECIATION

At 1 May 2024

2,405

17,666

64,792

Charge for year

460

1,426

8,448

At 30 April 2025

2,865

19,092

73,240

NET BOOK VALUE

At 30 April 2025

1,380

2,275

113,823

At 30 April 2024

1,840

3,142

114,694

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

77,777

71,798

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

47,494

50,058

Other creditors

3,182

4,775

50,676

54,833

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

60,044

91,676

A legal mortgage charge is held by HSBC PLC dated 20 July 2011 and a debenture is held by HSBC PLC dated 1 July 2011.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 April 2025 and the period ended 30 April 2024:

2025

2024

£

£

Ms A L Busby

Balance outstanding at start of year

51,129

46,188

Amounts advanced

6,058

4,941

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

57,187

51,129

Interest is being charged at the official rate, where applicable.

10.	RELATED PARTY DISCLOSURES

HCS Training Ltd

A company in which Ms AL Busby and Ms SC Busby are shareholders.

Training fees amounting to £18,000 (2024 - £16,000) were paid to HCS Training Ltd.