Company registration number 11787789 (England and Wales)
NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
COMPANY INFORMATION
Director
L Berkowitz
Company number
11787789
Registered office
5 Golders Close
Edgware
United Kingdom
HA8 9QD
Accountants
D Owen Accountancy
5 Golders Close
Edgware
United Kingdom
HA8 9QD
NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
413,294
459,538
Tangible assets
5
4,697
5,465
417,991
465,003
Current assets
Debtors
6
100,493
105,535
Cash at bank and in hand
656
2,965
101,149
108,500
Creditors: amounts falling due within one year
7
(283,079)
(251,279)
Net current liabilities
(181,930)
(142,779)
Total assets less current liabilities
236,061
322,224
Creditors: amounts falling due after more than one year
8
(96,443)
(147,344)
Provisions for liabilities
(1,174)
(1,366)
Net assets
138,444
173,514
Capital and reserves
Called up share capital
10
10
Share premium account
179,690
179,690
Profit and loss reserves
(41,256)
(6,186)
Total equity
138,444
173,514

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 3 April 2026
L Berkowitz
Director
Company Registration No. 11787789
NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Nova Dom Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Golders Close, Edgware, United Kingdom, HA8 9QD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
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.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Other intangible assets
10 years
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% reducing balance
Computer equipment
33% straight line
Motor vehicles
25% reducing balance

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.

1.7
Impairment of fixed assets

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
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 current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be 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 in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
46
42
NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
4
Intangible fixed assets
Goodwill
Other intangible assets
Total
£
£
£
Cost
At 1 August 2024 and 31 July 2025
456,632
5,806
462,438
Amortisation and impairment
At 1 August 2024
-
0
2,900
2,900
Amortisation charged for the year
45,663
581
46,244
At 31 July 2025
45,663
3,481
49,144
Carrying amount
At 31 July 2025
410,969
2,325
413,294
At 31 July 2024
456,632
2,906
459,538
5
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 August 2024
13,767
6,594
750
21,111
Additions
-
0
666
-
0
666
At 31 July 2025
13,767
7,260
750
21,777
Depreciation and impairment
At 1 August 2024
8,617
6,456
573
15,646
Depreciation charged in the year
1,030
360
44
1,434
At 31 July 2025
9,647
6,816
617
17,080
Carrying amount
At 31 July 2025
4,120
444
133
4,697
At 31 July 2024
5,150
138
177
5,465
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
80,854
68,717
Other debtors
19,639
36,818
100,493
105,535
NOVA DOM CARE LIMITED
BLUEBIRD CARE (ENFIELD)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
56,506
67,714
Trade creditors
57,151
66,181
Corporation tax
22,927
7,329
Other taxation and social security
13,434
8,798
Other creditors
133,061
101,257
283,079
251,279
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
96,443
147,344
9
Related party transactions
2025
2024
Amounts due to related parties
£
£
Klej Limited
28,329
-
Berla Limited
573
-
2025-07-31 2024-08-01 false false false 03 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity L Berkowitz 11787789 2024-08-01 2025-07-31 11787789 bus:Director1 2024-08-01 2025-07-31 11787789 bus:RegisteredOffice 2024-08-01 2025-07-31 11787789 2025-07-31 11787789 2024-07-31 11787789 core:NetGoodwill 2025-07-31 11787789 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-07-31 11787789 core:NetGoodwill 2024-07-31 11787789 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-07-31 11787789 core:FurnitureFittings 2025-07-31 11787789 core:ComputerEquipment 2025-07-31 11787789 core:MotorVehicles 2025-07-31 11787789 core:FurnitureFittings 2024-07-31 11787789 core:ComputerEquipment 2024-07-31 11787789 core:MotorVehicles 2024-07-31 11787789 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 11787789 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 11787789 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 11787789 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 11787789 core:CurrentFinancialInstruments 2025-07-31 11787789 core:CurrentFinancialInstruments 2024-07-31 11787789 core:ShareCapital 2025-07-31 11787789 core:ShareCapital 2024-07-31 11787789 core:SharePremium 2025-07-31 11787789 core:SharePremium 2024-07-31 11787789 core:RetainedEarningsAccumulatedLosses 2025-07-31 11787789 core:RetainedEarningsAccumulatedLosses 2024-07-31 11787789 core:Goodwill 2024-08-01 2025-07-31 11787789 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 11787789 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 11787789 core:FurnitureFittings 2024-08-01 2025-07-31 11787789 core:ComputerEquipment 2024-08-01 2025-07-31 11787789 core:MotorVehicles 2024-08-01 2025-07-31 11787789 2023-08-01 2024-07-31 11787789 core:NetGoodwill 2024-07-31 11787789 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-07-31 11787789 2024-07-31 11787789 core:NetGoodwill 2024-08-01 2025-07-31 11787789 core:FurnitureFittings 2024-07-31 11787789 core:ComputerEquipment 2024-07-31 11787789 core:MotorVehicles 2024-07-31 11787789 core:Non-currentFinancialInstruments 2025-07-31 11787789 core:Non-currentFinancialInstruments 2024-07-31 11787789 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11787789 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11787789 bus:FRS102 2024-08-01 2025-07-31 11787789 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 11787789 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP