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Registered number: 08389014
Kerrier Homecare Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Polkinghorne Chartered Accountants
112 Alexandra Road
Illogan
Cornwall
TR16 4EN
Kerrier Homecare Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Kerrier Homecare Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 08389014

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 3,570 |  | 3,240
|  |  | 3,570 |  | 3,240
CURRENT ASSETS
Debtors | 6 | 136,744 |  | 155,527 |
Cash at bank and in hand |  | 214,101 |  | 58,102 |
|  | 350,845 |  | 213,629 |
Creditors: Amounts Falling Due Within One Year | 7 | (223,865 ) |  | (187,344 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 126,980 |  | 26,285
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 130,550 |  | 29,525
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (9,100 ) |  | (12,100 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (893 ) |  | (616 )
NET ASSETS |  |  | 120,557 |  | 16,809
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 120,457 |  | 16,709
SHAREHOLDERS' FUNDS |  |  | 120,557 |  | 16,809

Page 1
Page 2
Kerrier Homecare Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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

Mrs Jane Simpson Director
27 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kerrier Homecare Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Kerrier Homecare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08389014 . The registered office is 112 Alexandra Road, Illogan, Redruth, Cornwall, TR16 4EN.
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 comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 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:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance basis
Computer Equipment | 25% straight line balance

2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 56 |  | 62
| 56 |  | 62

Page 3
Page 4
Kerrier Homecare Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 65,000
As at 30 June 2025 | 65,000
Amortisation
As at 1 July 2024 | 65,000
As at 30 June 2025 | 65,000
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 12,352 | 7,862 | 10,620 | 30,834
Additions | - | 1,520 | - | 1,520
As at 30 June 2025 | 12,352 | 9,382 | 10,620 | 32,354
Depreciation
As at 1 July 2024 | 10,925 | 6,049 | 10,620 | 27,594
Provided during the period | 357 | 833 | - | 1,190
As at 30 June 2025 | 11,282 | 6,882 | 10,620 | 28,784
Net Book Value
As at 30 June 2025 | 1,070 | 2,500 | - | 3,570
As at 1 July 2024 | 1,427 | 1,813 | - | 3,240

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 131,705 |  | 151,012
Prepayments and accrued income | 5,039 |  | 4,515
| 136,744 |  | 155,527

Page 4
Page 5
Kerrier Homecare Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 21 |  | (18 )
Corporation tax | 53,400 |  | 20,448
Other taxes and social security | 33,091 |  | 26,397
Net wages | 74,201 |  | 71,879
Other creditors - Mr M Simpson | 16,329 |  | 6,296
Pension creditor | 3,428 |  | 3,256
Other creditor - Ms S Hutchinson | 2,491 |  | 3,332
Other creditor - Ms S Williams | 720 |  | 1,561
Other creditor - Mr B Gough | (509 ) |  | 332
Other creditors - Mrs M Donnelly | 159 |  | -
Accruals and deferred income | 2,559 |  | 2,626
Director's loan account | 37,975 |  | 51,235
| 223,865 |  | 187,344

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Preference shares - redeemable | 9,100 |  | 12,100

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 893 |  | 616

10. Share Capital

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

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 12,288 |  | 12,334
Later than one year and not later than five years | 25,827 |  | 38,216
| 38,115 |  | 50,550

12. Directors Advances, Credits and Guarantees
During the year, 3,000 £1.00 Preference shares were redeemed with the balance being payable to the director.
During the year, preference share dividends totalling £605 (2024- £755) was paid to the director.
Dividends paid to directors
Page 5
Page 6
Kerrier Homecare Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Mrs Jane Simpson | 37,094 | 36,945

13. Controlling Party
The company's controlling party is Mrs Jane Simpson by virtue of her ownership of 64% of the issued share capital in the company.
Page 6