IRIS Accounts Production v26.1.0.640 02680675 Board of Directors 1.8.24 31.1.26 31.1.26 false true false false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02680675 2024-07-31 02680675 2026-01-31 02680675 2024-08-01 2026-01-31 02680675 2023-07-31 02680675 2023-08-01 2024-07-31 02680675 2024-07-31 02680675 ns15:EnglandWales 2024-08-01 2026-01-31 02680675 ns14:PoundSterling 2024-08-01 2026-01-31 02680675 ns10:Director1 2024-08-01 2026-01-31 02680675 ns10:PrivateLimitedCompanyLtd 2024-08-01 2026-01-31 02680675 ns10:SmallEntities 2024-08-01 2026-01-31 02680675 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2026-01-31 02680675 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2026-01-31 02680675 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2026-01-31 02680675 ns10:FullAccounts 2024-08-01 2026-01-31 02680675 1 2024-08-01 2026-01-31 02680675 ns10:OrdinaryShareClass1 2024-08-01 2026-01-31 02680675 ns10:Director2 2024-08-01 2026-01-31 02680675 ns10:RegisteredOffice 2024-08-01 2026-01-31 02680675 ns5:CurrentFinancialInstruments 2026-01-31 02680675 ns5:CurrentFinancialInstruments 2024-07-31 02680675 ns5:ShareCapital 2026-01-31 02680675 ns5:ShareCapital 2024-07-31 02680675 ns5:CapitalRedemptionReserve 2026-01-31 02680675 ns5:CapitalRedemptionReserve 2024-07-31 02680675 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 02680675 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 02680675 ns5:NetGoodwill 2024-08-01 2026-01-31 02680675 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2026-01-31 02680675 ns5:NetGoodwill 2024-07-31 02680675 ns5:NetGoodwill 2026-01-31 02680675 ns5:NetGoodwill 2024-07-31 02680675 ns5:LandBuildings 2024-07-31 02680675 ns5:MotorVehicles 2024-07-31 02680675 ns5:LandBuildings 2024-08-01 2026-01-31 02680675 ns5:MotorVehicles 2024-08-01 2026-01-31 02680675 ns5:LandBuildings 2026-01-31 02680675 ns5:MotorVehicles 2026-01-31 02680675 ns5:LandBuildings 2024-07-31 02680675 ns5:MotorVehicles 2024-07-31 02680675 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 02680675 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 02680675 ns5:WithinOneYear 2026-01-31 02680675 ns5:WithinOneYear 2024-07-31 02680675 ns5:BetweenOneFiveYears 2026-01-31 02680675 ns5:BetweenOneFiveYears 2024-07-31 02680675 ns5:AllPeriods 2026-01-31 02680675 ns5:AllPeriods 2024-07-31 02680675 ns5:Secured 2026-01-31 02680675 ns5:Secured 2024-07-31 02680675 ns5:DeferredTaxation 2024-07-31 02680675 ns5:DeferredTaxation 2024-08-01 2026-01-31 02680675 ns5:DeferredTaxation 2026-01-31 02680675 ns10:OrdinaryShareClass1 2026-01-31

REGISTERED NUMBER: 02680675 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 AUGUST 2024 TO 31 JANUARY 2026

FOR

Westcare Limited

Westcare Limited (Registered number: 02680675)

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 1 August 2024 to 31 January 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 8

Westcare Limited

COMPANY INFORMATION

for the period 1 August 2024 to 31 January 2026

| Directors: | Miss D Webster

| Mrs F Boulton

| Registered office: | Unit 20, Forresters Business Park

| 35 Estover Close

| Plymouth

| Devon

| PL6 7PL

| Registered number: | 02680675 (England and Wales)

| Accountants: | Websters

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

Westcare Limited (Registered number: 02680675)

BALANCE SHEET

31 January 2026

| 2026 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 37,958 |  | 61,770 |  |

37,958 |  | 61,770 |  |

Current assets

Stocks | 54,822 |  | 69,213 |  |

Debtors | 6 | 259,964 |  | 298,689 |  |

Cash at bank and in hand | 109,731 |  | 182,163 |  |

424,517 |  | 550,065 |  |

Creditors

Amounts falling due within one year | 7 | 220,682 |  | 391,792 |  |

Net current assets | 203,835 |  | 158,273 |  |

Total assets less current liabilities | 241,793 |  | 220,043 |  |

Provisions for liabilities | 10 | 9,400 |  | 9,700 |  |

Net assets | 232,393 |  | 210,343 |  |

Capital and reserves

Called up share capital | 11 | 50 |  | 50 |  |

Capital redemption reserve | 50 |  | 50 |  |

Profit and loss account | 232,293 |  | 210,243 |  |

Shareholders' funds | 232,393 |  | 210,343 |  |

Westcare Limited (Registered number: 02680675)

BALANCE SHEET - continued

31 January 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

Miss D Webster - Director

Westcare Limited (Registered number: 02680675)

NOTES TO THE FINANCIAL STATEMENTS

for the period 1 August 2024 to 31 January 2026

1. | STATUTORY INFORMATION

| Westcare Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.

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.

| Turnover

| Turnover is measured at the fair value of the consideration receivable, including any uninvoiced work in progress as at the year end, net of discounts and value added tax. Turnover includes revenue from the sale of goods and is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

| Goodwill

| Goodwill, being the amount paid in connection with the aquisition of businesses is amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is calculated to write down the cost of tangible fixed assets over their expected useful economic lives using the following rates:

| Freehold land |  | - nil |  |

| Freehold property |  | - straight line over 50 years |  |

| Leasehold upgrades |  | - straight line over remaining period of primary lease |  |

| Fittings & equipment |  | - 10%-50% reducing balance |  |

| Vans |  | - 25% reducing balance |  |

| Stocks

| Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in, first out basis. Net realisable value represents estimated selling price less costs required to sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Westcare Limited (Registered number: 02680675)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 August 2024 to 31 January 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & 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 period 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.

| 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.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Grants

| Grants received in respect of the purchase of fixed assets are recorded as deferred income in creditors. The grant income is released on a straight line basis to the profit and loss account over the expected useful economic life of the relevant asset. Amounts released in the period are included within other operating income.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 18 (2024 - 19 ) .

Westcare Limited (Registered number: 02680675)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 August 2024 to 31 January 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 August 2024

| and 31 January 2026 | 62,360 |  |

| Amortisation

| At 1 August 2024

| and 31 January 2026 | 62,360 |  |

| Net book value

| At 31 January 2026 | - |  |

| At 31 July 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Buildings |

| & leasehold |

| upgrades |  | Vans |  | Totals

£ | £ | £ |

| Cost

| At 1 August 2024 | 106,600 |  | 57,062 |  | 163,662 |  |

| Additions | 990 |  | 23,150 |  | 24,140 |  |

| Disposals | - |  | (14,350 | ) | (14,350 | ) |

| At 31 January 2026 | 107,590 |  | 65,862 |  | 173,452 |  |

| Depreciation

| At 1 August 2024 | 70,680 |  | 31,212 |  | 101,892 |  |

| Charge for period | 26,561 |  | 12,693 |  | 39,254 |  |

| Eliminated on disposal | - |  | (5,652 | ) | (5,652 | ) |

| At 31 January 2026 | 97,241 |  | 38,253 |  | 135,494 |  |

| Net book value

| At 31 January 2026 | 10,349 |  | 27,609 |  | 37,958 |  |

| At 31 July 2024 | 35,920 |  | 25,850 |  | 61,770 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2024 |

£ | £ |

| Trade debtors | 164,149 |  | 271,247 |  |

| Amounts owed by group undertakings | 27,216 |  | - |  |

| Other debtors | 68,599 |  | 27,442 |  |

259,964 |  | 298,689 |  |

Westcare Limited (Registered number: 02680675)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 August 2024 to 31 January 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 61,661 |  |

| Trade creditors | 169,241 |  | 174,932 |  |

| Amounts owed to group undertakings | - |  | 86,542 |  |

| Taxation and social security | 45,355 |  | 62,040 |  |

| Other creditors | 6,086 |  | 6,617 |  |

220,682 |  | 391,792 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2024 |

£ | £ |

| Within one year | 13,750 |  | 55,000 |  |

| Between one and five years | - |  | 41,250 |  |

13,750 |  | 96,250 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2024 |

£ | £ |

| Bank loans | - |  | 61,661 |  |

10. | PROVISIONS FOR LIABILITIES

2026 | 2024 |

£ | £ |

| Deferred tax | 9,400 |  | 9,700 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 9,700 |  |

| Provided during period | (300 | ) |

| Balance at 31 January 2026 | 9,400 |  |

Westcare Limited (Registered number: 02680675)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 August 2024 to 31 January 2026

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2024 |

| value: | £ | £ |

| 50 | Ordinary shares | £1 | 50 |  | 50 |  |

12. | RELATED PARTY DISCLOSURES AND TRANSACTIONS WITH DIRECTORS

| At the balance sheet date the company owed D Webster, the director of the company and owner of the holding company, £1,431.

| No interest has been charged on this amount.

| During the period, rent of £82,500, hire of equipment of £7,500 and service charges of £12,375 were paid to Westfit Limited.

| During the period, management charges of £25,000 were received from Talpa Office Products Limited, a fellow 100% subsidiary of Westfit Limited.

13. | ULTIMATE CONTROLLING PARTY

| Westcare Limited is a 100% subsidiary of Westfit Limited which is wholly owned by Miss D P Webster.