Filipino Care Givers Ltd

	Page
Accountant's Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Filipino Care Givers Ltd For The Year Ended 30 September 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Filipino Care Givers Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Filipino Care Givers Ltd , as a body, in accordance with the terms of our engagement letter dated 03 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Filipino Care Givers Ltd and state those matters that we have agreed to state to the director of Filipino Care Givers Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Filipino Care Givers Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Filipino Care Givers Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Filipino Care Givers Ltd . You consider that Filipino Care Givers Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Filipino Care Givers Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

12/05/2026

FB Accountancy Services Limited

Chartered Certified Accountants

Unit 16, Heronsgate Trading Estate

Paycocke Road

Basildon

Essex

SS14 3EU

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Filipino Care Givers Ltd

Statement of Financial Position

As At 30 September 2025

Statement of Financial Position

Registered number: 11316522

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		49,247		57,442

			49,247		57,442
CURRENT ASSETS
Debtors	5	401,037		184,084
Cash at bank and in hand		27,314		129,132

		428,351		313,216
Creditors: Amounts Falling Due Within One Year	6	(160,553 )		(144,627 )

NET CURRENT ASSETS (LIABILITIES)			267,798		168,589

TOTAL ASSETS LESS CURRENT LIABILITIES			317,045		226,031

PROVISIONS FOR LIABILITIES
Deferred Taxation			(339 )		(619 )

NET ASSETS			316,706		225,412

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			316,606		225,312

SHAREHOLDERS' FUNDS			316,706		225,412

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Filipino Care Givers Ltd

Statement of Financial Position (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mrs Marinella Manlongat Harrison

Director

12/05/2026

The notes on pages 4 to 6 form part of these financial statements.

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Filipino Care Givers Ltd

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Filipino Care Givers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11316522 . The registered office is 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% straight line
Computer Equipment	25% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 55 (2024: 58)

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Filipino Care Givers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Land & Property
	Leasehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2024	70,725	4,492	75,217

As at 30 September 2025	70,725	4,492	75,217

Depreciation
As at 1 October 2024	15,761	2,014	17,775
Provided during the period	7,072	1,123	8,195

As at 30 September 2025	22,833	3,137	25,970

Net Book Value
As at 30 September 2025	47,892	1,355	49,247

As at 1 October 2024	54,964	2,478	57,442

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	109,596	26,662
Prepayments and accrued income	3,019	-
Other debtors	288,422	-

	401,037	26,662
Due after more than one year
Other debtors	-	157,422

	401,037	184,084

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	102,212	85,165
Other taxes and social security	43,733	38,465
Other creditors	14,608	20,997

	160,553	144,627

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Filipino Care Givers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Related Party Transactions

Included in Other Debtors is a loan of £288,422 (2024 £157,422) to PCA Enterprises Ltd, a company controlled by Mr Harrsion & Mrs Manlongat-Harrison, who also control Filipino Care Givers Ltd.

The loan is unsecured, interest free and repayable on demand.

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