REGISTERED NUMBER: 09989158 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Perpetual Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A A Tayade

SECRETARY:

REGISTERED OFFICE:

C/O Wormald & Partners

Brunel House

11 The Promenade

Bristol

BS8 3NG

REGISTERED NUMBER:

09989158 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,321

11,663

11,321

11,663

CURRENT ASSETS

Debtors

6

302,793

204,287

Investments

7

100

100

302,893

204,387

CREDITORS

Amounts falling due within one year

8

427,050

355,298

NET CURRENT LIABILITIES

(124,157

)

(150,911

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(112,836

)

(139,248

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

(112,936

)

(139,348

)

SHAREHOLDERS' FUNDS

(112,836

)

(139,248

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2026 and were signed by:

A A Tayade - Director

1.	STATUTORY INFORMATION

Perpetual Care 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 received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Caremark franchise are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance basis

Motor vehicles

-

25% on reducing balance basis

Computer equipment

-

33.33% on reducing balance basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2025 - 43 ) .

4.	INTANGIBLE FIXED ASSETS

Caremark

franchise

£

COST

At 1 April 2025

and 31 March 2026

39,540

AMORTISATION

At 1 April 2025

and 31 March 2026

39,540

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

8,951

8,149

45,682

62,782

Additions

414

-

3,515

3,929

At 31 March 2026

9,365

8,149

49,197

66,711

DEPRECIATION

At 1 April 2025

5,486

5,571

40,062

51,119

Charge for year

582

644

3,045

4,271

At 31 March 2026

6,068

6,215

43,107

55,390

NET BOOK VALUE

At 31 March 2026

3,297

1,934

6,090

11,321

At 31 March 2025

3,465

2,578

5,620

11,663

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

94,145

122,879

Other debtors

25,456

25,456

Directors' loan accounts

42,218

55,952

Prepayments and accrued income

140,974

-

302,793

204,287

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

100

100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

89,673

127,277

Tax

343

4,958

Social security and other taxes

84,595

101,536

Other creditors

83,822

66,090

Credit card

84,924

78,335

Pension fund

6,919

3,956

Inter company account

(119,888

)

(129,422

)

Funding Circle

6,433

79,945

IWOCA loan

178,547

15,929

Accrued expenses

11,682

6,694

427,050

355,298

9.

RESERVES

Retained

earnings

£

At 1 April 2025

(139,348

)

Profit for the year

26,412

At 31 March 2026

(112,936

)

10.	RELATED PARTY DISCLOSURES

At 31 March 2026, the company was owed £22,851 by its subsidiary Perpetual Home Care Ltd (2025: £12,750).

In addition, the company was owed £97,037 by Perpetual Assets and Property Ltd (2025: £116,672), a company under the control of the director.