Company Registration number: 11554681

Combe Domiciliary Care Limited

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 8

Combe Domiciliary Care Limited

Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,776	2,149
Current assets
Stocks	5	12,388	16,158
Debtors	6	12,728	104,815
Cash at bank and in hand		23,803	14,875
		48,919	135,848
Creditors: Amounts falling due within one year	8	(48,694)	(46,826)
Net current assets		225	89,022
Net assets		2,001	91,171
Capital and reserves
Called up share capital	9	100	100
Retained earnings		1,901	91,071
Shareholders' funds		2,001	91,171

Combe Domiciliary Care Limited

Balance Sheet as at 30 September 2025 (continued)

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 11554681

Approved and authorised by the Board on 9 December 2025 and signed on its behalf by:
 

......................................... Mrs L Giles Director

......................................... Mrs J Bushell Director

Combe Domiciliary Care Limited

Notes to the financial statements for the Year Ended 30 September 2025

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Dalmar House
Barras Lane Estate
Dalston
Carlisle
CA5 7NY

These financial statements were authorised for issue by the Board on 9 December 2025.

2	ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Combe Domiciliary Care Limited

Notes to the financial statements for the Year Ended 30 September 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, 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.
 

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives.

No depreciation has been provided for the freehold property as this is kept in a sound state of repair and in the opinion of the directors the residual value is so high and the useful economic life so long that the depreciation charge would be immaterial. This is not in accordance with FRS 102 however this is required in order to give a true and fair view.

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance
Office equipment	33% straight line

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Combe Domiciliary Care Limited

Notes to the financial statements for the Year Ended 30 September 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
 Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 31 (2024 - 34).

Combe Domiciliary Care Limited

Notes to the financial statements for the Year Ended 30 September 2025 (continued)

4	TANGIBLE ASSETS

	Office equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	3,773	6,765	10,538
Additions	300	-	300
At 30 September 2025	4,073	6,765	10,838
Depreciation
At 1 October 2024	3,631	4,758	8,389
Charge for the year	171	502	673
At 30 September 2025	3,802	5,260	9,062
Carrying amount
At 30 September 2025	271	1,505	1,776
At 30 September 2024	142	2,007	2,149

5

STOCKS

	2025 £	2024 £
Work in progress	12,388	16,158

6

DEBTORS

Current	2025 £	2024 £
Trade debtors	2,620	7,125
Other debtors	10,108	97,690
	12,728	104,815

Combe Domiciliary Care Limited

Notes to the financial statements for the Year Ended 30 September 2025 (continued)

7	RELATED PARTY TRANSACTIONS

Transactions with directors

2025	At 1 October 2024 £	Advances to director £	Repayments by director £	At 30 September 2025 £
Mrs L Giles
Director's loan account	76,104	8,253	(76,104)	8,253
Mrs J Bushell
Director's loan account	21,587	1,855	(21,587)	1,855

2024	At 1 October 2023 £	Advances to director £	Repayments by director £	At 30 September 2024 £
Mrs L Giles
Director's loan account	27,078	76,104	(27,078)	76,104
Mrs J Bushell
Director's loan account	-	21,587	-	21,587

Combe Domiciliary Care Limited

Notes to the financial statements for the Year Ended 30 September 2025 (continued)

8

CREDITORS

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	30,478	26,597
Accruals and deferred income	15,823	18,468
Other creditors	2,393	1,761
	48,694	46,826

9	SHARE CAPITAL

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A Ordinary of £1 each	50	50	50	50
B Ordinary of £1 each	50	50	50	50
	100	100	100	100