KEPA CARE SOLUTIONS LIMITED - Filleted accounts

Registered number

12452278

KEPA CARE SOLUTIONS LIMITED

Filleted Accounts

28 February 2026

KEPA CARE SOLUTIONS LIMITED
Registered number:		12452278
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		67,054			48,155

Current assets
Debtors	4	11,470			-
Cash at bank and in hand		59,106			308,139
		70,576			308,139

Creditors: amounts falling due within one year	5	(12,068)			(25,304)

Net current assets			58,508			282,835

Total assets less current liabilities			125,562			330,990

Creditors: amounts falling due after more than one year	6		(31,335)			(243,384)



Net assets			94,227			87,606

Capital and reserves
Called up share capital			1			1
Profit and loss account			94,226			87,605

Shareholders' funds			94,227			87,606

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Paulina Eloh CROSBY-BENNIN
Director
Approved by the board on 30 April 2026

KEPA CARE SOLUTIONS LIMITED
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			27		27


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	65,450		15,430		80,880
	Additions	28,530		-		28,530
	At 28 February 2026	93,980		15,430		109,410

	Depreciation
	At 1 March 2025	32,725		-		32,725
	Charge for the year	6,545		3,086		9,631
	At 28 February 2026	39,270		3,086		42,356

	Net book value
	At 28 February 2026	54,710		12,344		67,054
	At 28 February 2025	32,725		15,430		48,155


4	Debtors			2026		2025
£					£

	Trade debtors			11,470		-


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			4,118		12,354
	Other creditors			7,950		12,950
				12,068		25,304


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Other creditors			31,335		243,384


7	Other information

	KEPA CARE SOLUTIONS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Suite D Cliffe House Anthonys Way
	Medway City Estate
	Rochester
	Kent
	ME2 4DY