IRIS Accounts Production v25.4.0.155 05499728 director 1.8.24 31.7.25 31.7.25 false true false false true false Ordinary 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05499728 2024-07-31 05499728 2025-07-31 05499728 2024-08-01 2025-07-31 05499728 2023-07-31 05499728 2023-08-01 2024-07-31 05499728 2024-07-31 05499728 ns15:EnglandWales 2024-08-01 2025-07-31 05499728 ns14:PoundSterling 2024-08-01 2025-07-31 05499728 ns10:Director1 2024-08-01 2025-07-31 05499728 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05499728 ns10:SmallEntities 2024-08-01 2025-07-31 05499728 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05499728 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 05499728 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05499728 ns10:FullAccounts 2024-08-01 2025-07-31 05499728 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 05499728 ns10:RegisteredOffice 2024-08-01 2025-07-31 05499728 ns5:CurrentFinancialInstruments 2025-07-31 05499728 ns5:CurrentFinancialInstruments 2024-07-31 05499728 ns5:Non-currentFinancialInstruments 2025-07-31 05499728 ns5:Non-currentFinancialInstruments 2024-07-31 05499728 ns5:ShareCapital 2025-07-31 05499728 ns5:ShareCapital 2024-07-31 05499728 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 05499728 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 05499728 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-08-01 2025-07-31 05499728 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-08-01 2025-07-31 05499728 ns5:FurnitureFittings 2024-08-01 2025-07-31 05499728 ns5:MotorVehicles 2024-08-01 2025-07-31 05499728 ns5:ComputerEquipment 2024-08-01 2025-07-31 05499728 ns5:LandBuildings 2024-07-31 05499728 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-07-31 05499728 ns5:FurnitureFittings 2024-07-31 05499728 ns5:LandBuildings 2024-08-01 2025-07-31 05499728 ns5:LandBuildings 2025-07-31 05499728 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-07-31 05499728 ns5:FurnitureFittings 2025-07-31 05499728 ns5:LandBuildings 2024-07-31 05499728 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-07-31 05499728 ns5:FurnitureFittings 2024-07-31 05499728 ns5:MotorVehicles 2024-07-31 05499728 ns5:ComputerEquipment 2024-07-31 05499728 ns5:MotorVehicles 2025-07-31 05499728 ns5:ComputerEquipment 2025-07-31 05499728 ns5:MotorVehicles 2024-07-31 05499728 ns5:ComputerEquipment 2024-07-31 05499728 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 05499728 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 05499728 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-07-31 05499728 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-07-31 05499728 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-07-31 05499728 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-07-31 05499728 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-07-31 05499728 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-07-31 05499728 ns10:OrdinaryShareClass1 2025-07-31

REGISTERED NUMBER: 05499728 (England and Wales)

| FAIRPORT CARE SERVICES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

FAIRPORT CARE SERVICES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | Mrs N Farrant-D-Wilson

| REGISTERED OFFICE: | Building 1063

| Cornforth Drive

| Kent Science Park

| Sittingbourne

| Kent

| ME9 8PX

| REGISTERED NUMBER: | 05499728 (England and Wales)

| ACCOUNTANTS: | McCabe Ford Williams

| Chartered Accountants

| Building 1063

| Cornforth Drive

| Kent Science Park

| Sittingbourne

| Kent

| ME9 8PX

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

STATEMENT OF FINANCIAL POSITION

31 JULY 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 670,868 |  | 676,765 |  |

CURRENT ASSETS

Debtors | 6 | 71,648 |  | 11,717 |  |

Cash at bank and in hand | 113,909 |  | 223,099 |  |

185,557 |  | 234,816 |  |

CREDITORS

Amounts falling due within one year | 7 | 170,097 |  | 315,585 |  |

NET CURRENT ASSETS/(LIABILITIES) | 15,460 |  | (80,769 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 686,328 |  | 595,996 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (170,319 | ) | (194,345 | ) |

PROVISIONS FOR LIABILITIES | (1,223 | ) | (475 | ) |

NET ASSETS | 514,786 |  | 401,176 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 514,686 |  | 401,076 |  |

SHAREHOLDERS' FUNDS | 514,786 |  | 401,176 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

STATEMENT OF FINANCIAL POSITION - continued

31 JULY 2025

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 6 January 2026 and were signed by:

Mrs N Farrant-D-Wilson - Director

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Fairport Care Services Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The business address is 115 Percy Avenue, Broadstairs, CT10 3LD

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.

| Turnover

| Turnover represents amounts receivable in respect of services provided in connection with the company's principal activity.

| Tangible fixed assets - property

| Property held outside of the main property where business is conducted is recognised under leasehold property.The property's primary purpose is to provide social benefits and the provision of social housing is akin to supplying a service, consequently the property is accounted for as property, plant and equipment.

| 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 and 1% on cost

| Leasehold property | - | Straight line over 50 years

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| a) Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| b) Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and in hand.

| c) Impairment of financial assets

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| d) Trade and other creditors

| Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Going concern

| The director has assessed the major risks to which the company is exposed and assessed whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The director makes this assessment in respect of a period of at least one year from the date of approval of the financial statements.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 19 ) .

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Leasehold |  | and

| property |  | property |  | fittings

£ | £ | £ |

| COST

| At 1 August 2024 | 603,282 |  | 110,663 |  | 40,036 |  |

| Additions | - |  | - |  | 7,047 |  |

| Disposals | - |  | - |  | (3,229 | ) |

| At 31 July 2025 | 603,282 |  | 110,663 |  | 43,854 |  |

| DEPRECIATION

| At 1 August 2024 | 58,880 |  | 187 |  | 28,363 |  |

| Charge for year | 5,210 |  | 2,214 |  | 3,009 |  |

| Eliminated on disposal | - |  | - |  | (1,079 | ) |

| At 31 July 2025 | 64,090 |  | 2,401 |  | 30,293 |  |

| NET BOOK VALUE

| At 31 July 2025 | 539,192 |  | 108,262 |  | 13,561 |  |

| At 31 July 2024 | 544,402 |  | 110,476 |  | 11,673 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 15,185 |  | 7,873 |  | 777,039 |  |

| Additions | - |  | 2,563 |  | 9,610 |  |

| Disposals | - |  | - |  | (3,229 | ) |

| At 31 July 2025 | 15,185 |  | 10,436 |  | 783,420 |  |

| DEPRECIATION

| At 1 August 2024 | 5,739 |  | 7,105 |  | 100,274 |  |

| Charge for year | 1,889 |  | 1,035 |  | 13,357 |  |

| Eliminated on disposal | - |  | - |  | (1,079 | ) |

| At 31 July 2025 | 7,628 |  | 8,140 |  | 112,552 |  |

| NET BOOK VALUE

| At 31 July 2025 | 7,557 |  | 2,296 |  | 670,868 |  |

| At 31 July 2024 | 9,446 |  | 768 |  | 676,765 |  |

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 64,572 |  | - |  |

| Other debtors | 1,983 |  | 9,686 |  |

| Prepayments and accrued income | 5,093 |  | 2,031 |  |

71,648 |  | 11,717 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 24,026 |  | 53,152 |  |

| Other loans - less than 1 yr | - |  | 31,148 |  |

| Trade creditors | 1,793 |  | 4,723 |  |

| Other taxes and PAYE taxes | 57,949 |  | 100,992 |  |

| Other creditors | 49,610 |  | 54,037 |  |

| Directors' Current Accounts | 25,974 |  | 64,493 |  |

| Accruals and deferred income | 10,745 |  | 7,040 |  |

170,097 |  | 315,585 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans 1-2 years | 14,675 |  | 24,026 |  |

| Bank loans - 2-5 years | 55,365 |  | 49,695 |  |

| Bank loans more 5 yr by instal | 100,279 |  | 120,624 |  |

170,319 |  | 194,345 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 100,279 |  | 120,624 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 183,105 |  | 194,000 |  |

| Bank loans and overdrafts are secured by fixed and floating charges over the company's assets.

FAIRPORT CARE SERVICES LIMITED (REGISTERED NUMBER: 05499728)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 10,000 | Ordinary | 0.01 | 100 |  | 100 |  |

| On the 5 April 2024 via an ordinary resolution, the company sub-divided its 100 Ordinary shares of £1.00 each into 10,000 Ordinary shares of £0.01 each.

11. | FORMER DIRECTOR / SHAREHOLDER DEBT

| In November 2022 a former director and shareholder failed to repay £25,196 he owed to the Company, and, as a consequence, a lien was exercised over his 25 shares, in accordance wih the Company's Articles of Association.

| The individual's 25 shares were transferred, in accordance with the Shareholder's Agreement dated 2 March 2011, to Mrs Farrant-D-Wilson and Mr John Cook on 21 December 2022. The total consideration was £23,699.

| Under Regulation 11 of the Company's Articles of Association the proceeds of the sale, after payment of costs, should be used to repay the debt due. The costs associated with exercising the lien were £14,167.20.

| There, therefore, is an outstanding balance of £15,664.20 for which the former director and shareholder remains liable to the Company.