Silverfin false false 31/08/2025 01/09/2024 31/08/2025 C M Y Beviss 29/06/2020 J C Beviss 29/06/2020 J J Mcveigh 29/06/2020 J I Watt 29/06/2020 02 March 2026 The principal activity of the company during the financial year was that of child fostering and care services. 12701260 2025-08-31 12701260 bus:Director1 2025-08-31 12701260 bus:Director2 2025-08-31 12701260 bus:Director3 2025-08-31 12701260 bus:Director4 2025-08-31 12701260 2024-08-31 12701260 core:CurrentFinancialInstruments 2025-08-31 12701260 core:CurrentFinancialInstruments 2024-08-31 12701260 core:ShareCapital 2025-08-31 12701260 core:ShareCapital 2024-08-31 12701260 core:RetainedEarningsAccumulatedLosses 2025-08-31 12701260 core:RetainedEarningsAccumulatedLosses 2024-08-31 12701260 core:Vehicles 2024-08-31 12701260 core:FurnitureFittings 2024-08-31 12701260 core:Vehicles 2025-08-31 12701260 core:FurnitureFittings 2025-08-31 12701260 2024-09-01 2025-08-31 12701260 bus:FilletedAccounts 2024-09-01 2025-08-31 12701260 bus:SmallEntities 2024-09-01 2025-08-31 12701260 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12701260 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12701260 bus:Director1 2024-09-01 2025-08-31 12701260 bus:Director2 2024-09-01 2025-08-31 12701260 bus:Director3 2024-09-01 2025-08-31 12701260 bus:Director4 2024-09-01 2025-08-31 12701260 core:Vehicles 2024-09-01 2025-08-31 12701260 core:FurnitureFittings 2024-09-01 2025-08-31 12701260 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Company No: 12701260 (England and Wales)

# EMPOWER FOSTERING LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

EMPOWER FOSTERING LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

EMPOWER FOSTERING LIMITED

## BALANCE SHEET

As at 31 August 2025
EMPOWER FOSTERING LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 20,699 |  | 27,600
|  | 20,699 |  | 27,600
Current assets |  |  |  |
Debtors | 4 | 182,515 |  | 120,732
Cash at bank and in hand |  | 24,324 |  | 23,787
|  | 206,839 |  | 144,519
Creditors: amounts falling due within one year | 5 | ( 22,867) |  | ( 151,189)
Net current assets/(liabilities) |  | 183,972 |  | (6,670)
Total assets less current liabilities |  | 204,671 |  | 20,930
Provision for liabilities |  | ( 5,088) |  | ( 6,873)
Net assets |  | 199,583 |  | 14,057
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | 199,582 |  | 14,056
Total shareholder's funds |  | 199,583 |  | 14,057

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Empower Fostering Limited (registered number: 12701260) were approved and authorised for issue by the Board of Directors on 02 March 2026. They were signed on its behalf by:

J C Beviss Director |

EMPOWER FOSTERING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
EMPOWER FOSTERING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Empower Fostering Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 2 Prockters Farm Offices, West Monkton, Taunton, TA2 8QN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### 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.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 September 2024 | 40,945 |  | 392 |  | 41,337
At 31 August 2025 | 40,945 |  | 392 |  | 41,337
Accumulated depreciation |  |  |  |  |
At 01 September 2024 | 13,685 |  | 52 |  | 13,737
Charge for the financial year | 6,816 |  | 85 |  | 6,901
At 31 August 2025 | 20,501 |  | 137 |  | 20,638
Net book value |  |  |  |  |
At 31 August 2025 | 20,444 |  | 255 |  | 20,699
At 31 August 2024 | 27,260 |  | 340 |  | 27,600

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 115,745 |  | 54,492
Amounts owed by Group undertakings | 16,760 |  | 54,713
Corporation tax | 40,018 |  | 0
Other debtors | 9,992 |  | 11,527
| 182,515 |  | 120,732

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 747 |  | 1,653
Amounts owed to Group undertakings | 426 |  | 1,892
Taxation and social security | 0 |  | 131,437
Other creditors | 21,694 |  | 16,207
| 22,867 |  | 151,189