Company No: 10005582 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	15,130		30,262
Tangible assets	4	53,157		32,899
		68,287		63,161
Current assets
Stocks		1,328		750
Debtors	5	86,193		63,190
Cash at bank and in hand		14,851		137,578
		102,372		201,518
Creditors: amounts falling due within one year	6	( 84,840)		( 151,980)
Net current assets		17,532		49,538
Total assets less current liabilities		85,819		112,699
Provision for liabilities	7	( 5,589)		( 4,327)
Net assets		80,230		108,372
Capital and reserves
Called-up share capital		2		2
Profit and loss account		80,228		108,370
Total shareholder's funds		80,230		108,372

For the financial year ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges 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 Profit and Loss Account has not been delivered.

The financial statements of Blue Sunrise Care Limited (registered number: 10005582) were approved and authorised for issue by the Director on 30 April 2026. They were signed on its behalf by:

Dr P J Edwards 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

Blue Sunrise Care Limited (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 Albert Goodman, Lupin Way, Yeovil, BA22 8WW, United Kingdom. The principal place of business is Compton View Residential Home, 267 St Michaels Avenue, Yeovil, Somerset, BA21 4NB.

The financial statements have been prepared under the historical cost convention, modified to include 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 represents amounts received or receivable for the provision of services to the extent that there is a right to consideration and is recorded at the value of consideration due at the balance sheet date.

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 the company's activities.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

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

10 years straight line

Goodwill

Goodwill arises on business combinations and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	20 % reducing balance
	10 - 20 years straight line
Office equipment	5 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.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks consist of consumable goods and are stated at cost. Cost is determined using the first-in, first-out (FIFO) method.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in other operating income over the period in which the related costs are recognised, and timing differences are presented as other debtors or deferred income within the balance sheet. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	26		28

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 March 2025	151,325		151,325
At 28 February 2026	151,325		151,325
Accumulated amortisation
At 01 March 2025	121,063		121,063
Charge for the financial year	15,132		15,132
At 28 February 2026	136,195		136,195
Net book value
At 28 February 2026	15,130		15,130
At 28 February 2025	30,262		30,262

4. Tangible assets

	Fixtures and fittings		Office equipment		Total
	£		£		£
Cost
At 01 March 2025	132,704		2,771		135,475
Additions	26,609		1,425		28,034
At 28 February 2026	159,313		4,196		163,509
Accumulated depreciation
At 01 March 2025	100,351		2,225		102,576
Charge for the financial year	7,472		304		7,776
At 28 February 2026	107,823		2,529		110,352
Net book value
At 28 February 2026	51,490		1,667		53,157
At 28 February 2025	32,353		546		32,899

5. Debtors

	2026		2025
	£		£
Trade debtors	78		30,007
Amounts owed by Group undertakings	63,531		0
Prepayments and accrued income	17,586		18,856
Corporation tax	0		9,329
Other debtors	4,998		4,998
	86,193		63,190

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	0		13,460
Trade creditors	1,157		1,139
Amounts owed to Group undertakings	20,000		62,294
Corporation tax	31,854		47,174
Other taxation and social security	6,802		6,259
Other creditors	25,027		21,654
	84,840		151,980

7. Provision for liabilities

	2026		2025
	£		£
Deferred tax	5,589		4,327

8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
within one year	54,000		54,000
between one and five years	216,000		216,000
after five years	378,000		432,000
Total future minimum lease payments under non-cancellable operating leases	648,000		702,000

This relates to a non-cancellable operating lease over the property.

Other financial commitments

	2026		2025
	£		£
Commitments in respect of parents and subsidiaries	2,917,301		2,988,383

The company, together with other group companies, is party to a cross guarantee against its parent's bank borrowing.
The guarantee includes a fixed and floating charge over all assets and undertakings of the company and its subsidiaries. These were refinanced in the year under the parent company. There is also a personal guarantee by the Director, limited to £250,000.

9. Related party transactions

Transactions with owners holding a participating interest in the entity

The company has taken advantage of the exemptions provided from disclosing transactions with its parent and other wholly owned group companies on the grounds that it is a wholly owned subsidiary.

10. Ultimate controlling party

Parent Company:

Mortarsell Limited

Lupin Way, Yeovil, Somerset, BA22 8WW

These financial statements are available upon request from Companies House, Cardiff.