Carers Direct (S.W.) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04520218

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,161		2,768

			3,161		2,768
CURRENT ASSETS
Stocks	5	1,349		1,038
Debtors	6	115,635		87,995
Cash at bank and in hand		93,301		143,218

		210,285		232,251
Creditors: Amounts Falling Due Within One Year	7	(147,963 )		(170,037 )

NET CURRENT ASSETS (LIABILITIES)			62,322		62,214

TOTAL ASSETS LESS CURRENT LIABILITIES			65,483		64,982

NET ASSETS			65,483		64,982

RESERVES
Other reserves			64,513		64,513
Income and Expenditure Account			970		469

MEMBERS' FUNDS			65,483		64,982

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Carers Direct (S.W.) Ltd

Balance Sheet (continued)

As At 31 August 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income and Expenditure Account.

On behalf of the board

Mr Kenneth Hudson

Director

14 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Carers Direct (S.W.) Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 04520218 . The registered office is Unit 2N First Floor, South Hams Business Park, Churchstow, Kingsbridge, Devon, TQ7 3QH.

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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	0%
Leasehold	0%
Plant & Machinery	20% on reducing balance
Fixtures & Fittings	33.3% on cost
Computer Equipment	33.3% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 39 (2024: 5)

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Carers Direct (S.W.) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2024	858	14,583	5,762	21,203
Additions	-	-	1,411	1,411

As at 31 August 2025	858	14,583	7,173	22,614

Depreciation
As at 1 September 2024	-	13,662	4,773	18,435
Provided during the period	-	539	479	1,018

As at 31 August 2025	-	14,201	5,252	19,453

Net Book Value
As at 31 August 2025	858	382	1,921	3,161

As at 1 September 2024	858	921	989	2,768

5. Stocks

	2025	2024
	£	£
Materials	1,349	1,038

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	99,481	79,673
Prepayments and accrued income	16,154	8,322

	115,635	87,995

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	35,435
Corporation tax	36	50
Other creditors	111,962	133,489
Accruals and deferred income	35,965	1,063

	147,963	170,037

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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