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Company No: 12174936 (England and Wales)

# GOOD SHEPHERD CARE LIMITED

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

GOOD SHEPHERD CARE LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

GOOD SHEPHERD CARE LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
GOOD SHEPHERD CARE LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,169,966 |  | 1,144,879
|  | 1,169,966 |  | 1,144,879
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 4 | 335,910 |  | 145,330
- due after more than one year | 4 | 31,480 |  | 0
Cash at bank and in hand |  | 163,317 |  | 91,426
|  | 530,707 |  | 236,756
Creditors: amounts falling due within one year | 5 | ( 298,154) |  | ( 298,668)
Net current assets/(liabilities) |  | 232,553 |  | (61,912)
Total assets less current liabilities |  | 1,402,519 |  | 1,082,967
Creditors: amounts falling due after more than one year | 6 | ( 616,568) |  | ( 637,148)
Provision for liabilities | 7 | ( 17,351) |  | 0
Net assets |  | 768,600 |  | 445,819
Capital and reserves |  |  |  |
Called-up share capital | 8 | 2 |  | 2
Profit and loss account |  | 768,598 |  | 445,817
Total shareholders' funds |  | 768,600 |  | 445,819

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 members have 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Good Shepherd Care Limited (registered number: 12174936) were approved and authorised for issue by the Board of Directors on 28 February 2026. They were signed on its behalf by:

Stella Mary Georgy Director |

GOOD SHEPHERD CARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
GOOD SHEPHERD CARE 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

Good Shepherd Care 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 Century House, Nicholson Road, Torquay, TQ2 7TD, United Kingdom. The principal place of business is London Road, Sholden, Deal, Kent, CT14 0AB.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### 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 Statement of Financial Position date.
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 average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Fixtures and fittings | 10 years straight line

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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings 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.

##### Ordinary share capital

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

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 26 |  | 26

#### 3. Tangible assets

| Land and buildings |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 September 2024 | 1,043,015 |  | 196,141 |  | 1,239,156
Additions | 0 |  | 67,998 |  | 67,998
At 31 August 2025 | 1,043,015 |  | 264,139 |  | 1,307,154
Accumulated depreciation |  |  |  |  |
At 01 September 2024 | 50,423 |  | 43,854 |  | 94,277
Charge for the financial year | 20,860 |  | 22,051 |  | 42,911
At 31 August 2025 | 71,283 |  | 65,905 |  | 137,188
Net book value |  |  |  |  |
At 31 August 2025 | 971,732 |  | 198,234 |  | 1,169,966
At 31 August 2024 | 992,592 |  | 152,287 |  | 1,144,879

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Amounts owed by directors | 289,276 |  | 105,303
Accrued income | 46,634 |  | 40,027
| 335,910 |  | 145,330
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 31,480 |  | 0

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

| 2025 |  | 2024
| £ |  | £
Bank loans | 44,486 |  | 42,142
Other loans | 63,753 |  | 139,347
Accruals | 4,450 |  | 4,230
Taxation and social security | 181,649 |  | 110,488
Other creditors | 3,816 |  | 2,461
| 298,154 |  | 298,668

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 616,568 |  | 637,148

Bank loans are secured against assets owned by the company.

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | 0 |  | ( 837)
(Charged)/credited to the Statement of Income and Retained Earnings | ( 17,351) |  | 837
At the end of financial year | ( 17,351) |  | 0

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2

#### 9. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 1,866 |  | 1,132

#### 10. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amount owed to / (from) directors | (289,275) |  | (105,303)