REGISTERED NUMBER: 10673175 (England and Wales)

BLOOM & CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

65,535

64,701

CURRENT ASSETS

Debtors

5

33,964

53,544

Cash at bank

17,811

100,873

51,775

154,417

CREDITORS

Amounts falling due within one year

6

200,515

272,010

NET CURRENT LIABILITIES

(148,740

)

(117,593

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(83,205

)

(52,892

)

CREDITORS

Amounts falling due after more than one year

7

(69,602

)

(88,135

)

PROVISIONS FOR LIABILITIES

-

(869

)

NET LIABILITIES

(152,807

)

(141,896

)

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

(152,813

)

(141,902

)

SHAREHOLDERS' FUNDS

(152,807

)

(141,896

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mrs J Graziano - Director

1.	STATUTORY INFORMATION

Bloom & Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10673175

Registered office:

7-8 Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinions, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover is derived from community nursing and home care services and is recognised upon delivery to the elderly and disabled. Turnover is recorded at the fair value of the consideration received or receivable, and excludes value added tax and rebates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

29,988

86,790

12,239

129,017

Additions

1,464

33,999

-

35,463

At 30 September 2025

31,452

120,789

12,239

164,480

DEPRECIATION

At 1 October 2024

19,485

35,798

9,033

64,316

Charge for year

5,930

26,656

2,043

34,629

At 30 September 2025

25,415

62,454

11,076

98,945

NET BOOK VALUE

At 30 September 2025

6,037

58,335

1,163

65,535

At 30 September 2024

10,503

50,992

3,206

64,701

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

86,790

DEPRECIATION

At 1 October 2024

35,798

Charge for year

21,698

At 30 September 2025

57,496

NET BOOK VALUE

At 30 September 2025

29,294

At 30 September 2024

50,992

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,515

1,864

Other debtors

28,449

51,680

33,964

53,544

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,944

5,784

Hire purchase contracts

12,036

10,023

Taxation and social security

56,994

60,455

Other creditors

125,541

195,748

200,515

272,010

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

21,898

28,396

Hire purchase contracts

47,704

59,739

69,602

88,135

Amounts falling due in more than five years:

Repayable by instalments

Bank loans - over 5 years

-

3,761

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £70,000 (2024: £70,000) were paid to the directors.

During the year, dividends of £92,500 (2024: £92,500) were paid to close family members of the directors.

At the balance sheet date, £79,189 was owed to the directors (2024: £84,518).