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Registered number: 08535307
Cornerstone Care Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Cornerstone Care Solutions Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Cornerstone Care Solutions Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 08535307

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 186,365 |  | 187,683
|  |  | 186,365 |  | 187,683
CURRENT ASSETS
Debtors | 5 | 239,027 |  | 545,437 |
Cash at bank and in hand |  | 67,430 |  | 608,442 |
|  | 306,457 |  | 1,153,879 |
Creditors: Amounts Falling Due Within One Year | 6 | (459,109 ) |  | (1,307,980 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (152,652 ) |  | (154,101 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 33,713 |  | 33,582
NET ASSETS |  |  | 33,713 |  | 33,582
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 33,613 |  | 33,482
SHAREHOLDERS' FUNDS |  |  | 33,713 |  | 33,582

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss Lucy Corner Director
16 February 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Cornerstone Care Solutions Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Cornerstone Care Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08535307 . The registered office is 19 Kelbra Crescent, Frampton Cotterell, Bristol, BS36 2TU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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:

Plant & Machinery | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable property. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 2
Page 3
Cornerstone Care Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Investment Properties | Plant & Machinery | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 182,382 | 2,239 | 12,613 | 197,234
As at 31 May 2025 | 182,382 | 2,239 | 12,613 | 197,234
Depreciation
As at 1 June 2024 | - | 2,239 | 7,312 | 9,551
Provided during the period | - | - | 1,318 | 1,318
As at 31 May 2025 | - | 2,239 | 8,630 | 10,869
Net Book Value
As at 31 May 2025 | 182,382 | - | 3,983 | 186,365
As at 1 June 2024 | 182,382 | - | 5,301 | 187,683

The historical cost of the investment property is £184,224 (2023 - £184,224).
The director considers the market value of the investment property at the year end to be £182,382.
Page 3
Page 4
Cornerstone Care Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 232,841 |  | 544,178
Prepayments and accrued income | 1,176 |  | 1,176
Other debtors | 920 |  | -
Amounts owed by group undertakings | 4,090 |  | 83
| 239,027 |  | 545,437

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 70 |  | 34,718
Other taxes and social security | 82,094 |  | 111,930
Other creditors | 14,848 |  | 4,744
Accruals and deferred income | 2,300 |  | 2,200
Amounts owed to group undertakings | 359,797 |  | 1,154,388
| 459,109 |  | 1,307,980

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,524 (2024 - £625) were due to the fund. They are included in Other Creditors.
Page 4