Company No: 05690503 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	604,119		569,702
		604,119		569,702
Current assets
Debtors	5	97,202		84,108
Cash at bank and in hand		6,010		148,945
		103,212		233,053
Creditors: amounts falling due within one year	6	( 158,518)		( 172,699)
Net current (liabilities)/assets		(55,306)		60,354
Total assets less current liabilities		548,813		630,056
Creditors: amounts falling due after more than one year	7	( 238,438)		( 220,300)
Provision for liabilities	8	( 12,177)		( 16,926)
Net assets		298,198		392,830
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		298,098		392,730
Total shareholders' funds		298,198		392,830

For the financial year ending 31 August 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of 2 Care UK Ltd (registered number: 05690503) were approved and authorised for issue by the Board of Directors on 14 May 2026. They were signed on its behalf by:

M T Stupple Director		V Stupple Director
P A Rousseau Director		L Prince Director
A Prince Director		C Stupple Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

2 Care UK Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 935 Christchurch Road, Bournemouth, BH7 6AY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

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 rebates and discounts and after eliminating sales within the company.

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.

Taxation

Current tax
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.

Deferred tax
Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

15 years straight line

Tangible fixed 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.

Land and buildings	not depreciated
Leasehold improvements	depreciated over the life of the lease
Plant and machinery	4 years straight line
Vehicles	4 years straight line
Fixtures and fittings	5 years straight line
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

Financial instruments

The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.
All financial instruments are classified as basic.

The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other

consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	33		35

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 September 2024	720,000		720,000
At 31 August 2025	720,000		720,000
Accumulated amortisation
At 01 September 2024	720,000		720,000
At 31 August 2025	720,000		720,000
Net book value
At 31 August 2025	0		0
At 31 August 2024	0		0

4. Tangible assets

	Land and buildings		Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£		£
Cost
At 01 September 2024	502,000		194,748		50,707		45,646		139,468		26,914		959,483
Additions	0		0		4,218		53,410		7,137		3,446		68,211
Disposals	0		0		( 787)		( 11,999)		( 527)		( 1,920)		( 15,233)
At 31 August 2025	502,000		194,748		54,138		87,057		146,078		28,440		1,012,461
Accumulated depreciation
At 01 September 2024	0		194,748		35,114		45,376		93,139		21,404		389,781
Charge for the financial year	0		0		6,268		8,405		14,945		3,997		33,615
Disposals	0		0		( 719)		( 11,999)		( 457)		( 1,879)		( 15,054)
At 31 August 2025	0		194,748		40,663		41,782		107,627		23,522		408,342
Net book value
At 31 August 2025	502,000		0		13,475		45,275		38,451		4,918		604,119
At 31 August 2024	502,000		0		15,593		270		46,329		5,510		569,702

5. Debtors

	2025		2024
	£		£
Trade debtors	41,036		35,183
Prepayments	56,166		47,320
Other debtors	0		1,605
	97,202		84,108

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured £ 15,441)	21,609		21,457
Trade creditors	51,966		44,372
Taxation and social security	58,855		87,816
Obligations under finance leases and hire purchase contracts (secured)	6,297		0
Other creditors	19,791		19,054
	158,518		172,699

Obligations under finance leases and hire purchase contracts are secured against the assets to which they relate. Bank loans that are secured are secured against the company's freehold land and buildings.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured £ 192,066)	198,283		220,300
Obligations under finance leases and hire purchase contracts (secured)	40,155		0
	238,438		220,300

Obligations under finance leases and hire purchase contracts are secured against the assets to which they relate. The secured bank loans are secured against the company's freehold land and buildings.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Bank loans (secured £125,030)	127,634		174,349

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 16,926)		( 16,133)
Credited/(charged) to the Statement of Income and Retained Earnings	4,749		( 793)
At the end of financial year	( 12,177)		( 16,926)

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
30 A ordinary shares of £ 1.00 each	30		30
25 B ordinary shares of £ 1.00 each	25		25
25 C ordinary shares of £ 1.00 each	25		25
10 D ordinary shares of £ 1.00 each	10		10
5 F ordinary shares of £ 1.00 each	5		5
5 E ordinary shares of £ 1.00 each	5		5
	100		100