Registration number: 07617005

Professional Carers (Wirral) Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 9

Professional Carers (Wirral) Ltd

Company Information

Directors

Mrs Julie Harrison Mr Gary Nagle Mrs Carly A Peckham

Registered office

221 Seaview Road Wallasey Merseyside CH45 4PD

Accountants

Williams & Co Accountants Pelican House 119c Eastbank Street Southport Merseyside PR8 1DQ

Professional Carers (Wirral) Ltd

(Registration number: 07617005)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	35,620	40,322
Current assets
Debtors	6	600,919	535,057
Cash at bank and in hand		922,422	726,488
		1,523,341	1,261,545
Creditors: Amounts falling due within one year	7	(384,697)	(318,669)
Net current assets		1,138,644	942,876
Total assets less current liabilities		1,174,264	983,198
Provisions for liabilities		(2,484)	(3,250)
Net assets		1,171,780	979,948
Capital and reserves
Called up share capital	8	100	100
Retained earnings		1,171,680	979,848
Shareholders' funds		1,171,780	979,948

Professional Carers (Wirral) Ltd

(Registration number: 07617005)
Balance Sheet as at 31 December 2025

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 May 2026 and signed on its behalf by:
 

......................................... Mrs Julie Harrison Director

Professional Carers (Wirral) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
221 Seaview Road
Wallasey
Merseyside
CH45 4PD

These financial statements were authorised for issue by the Board on 26 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

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 sales/value added tax, returns, rebates and discounts.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, 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.

The current income 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.

Professional Carers (Wirral) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Tangible 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	20% on reducing balance
Office equipment	33% on reducing balance
Motor vehicles	25% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Professional Carers (Wirral) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. 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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 252 (2024 - 217).

Professional Carers (Wirral) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	200,000	200,000
At 31 December 2025	200,000	200,000
Amortisation
At 1 January 2025	200,000	200,000
At 31 December 2025	200,000	200,000
Carrying amount
At 31 December 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	129,525	51,389	180,914
Additions	6,434	-	6,434
At 31 December 2025	135,959	51,389	187,348
Depreciation
At 1 January 2025	102,160	38,432	140,592
Charge for the year	7,897	3,239	11,136
At 31 December 2025	110,057	41,671	151,728
Carrying amount
At 31 December 2025	25,902	9,718	35,620
At 31 December 2024	27,365	12,957	40,322

Professional Carers (Wirral) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	597,781	532,641
Prepayments	3,138	-
Other debtors	-	2,416
	600,919	535,057

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Amounts owed to directors	3,075	3,303
Taxation and social security	328,795	271,638
Other creditors	52,827	43,728
	384,697	318,669

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	56	56	56	56
Ordinary B of £1 each	22	22	22	22
Ordinary C of £1 each	22	22	22	22
	100	100	100	100

Professional Carers (Wirral) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	11,718	18,279
Later than one year and not later than five years	7,812	19,531
	19,530	37,810

The amount of non-cancellable operating lease payments recognised as an expense during the year was £17,719 (2024 - £16,923).

10

Dividends

Final dividends paid

		2025 £		2024 £
Final dividend of £6,272.32 (2024 - £4,837.50) per each Ordinary A		351,250		270,900
Final dividend of £4,131.82 (2024 - £4,672.73) per each Ordinary B		90,900		102,800
Final dividend of £4,131.82 (2024 - £4,718.18) per each Ordinary C		90,900		103,800
		533,050		477,500