REGISTERED NUMBER: 14619349 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

B HOMECARE & CO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss B Roberts

I Robertson

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

14619349 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Starling Bank

5th Floor

London Fruit and Wool Exchange

1 Duval Square

London

EC2M 2PP

FIXED ASSETS

Intangible assets

4

11,800

17,700

Tangible assets

5

3,786

1,576

15,586

19,276

CURRENT ASSETS

Debtors

6

69,525

24,197

Cash at bank

1,944

49,478

71,469

73,675

CREDITORS

Amounts falling due within one year

7

70,868

84,073

NET CURRENT ASSETS/(LIABILITIES)

601

(10,398

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,187

8,878

CREDITORS

Amounts falling due after more than one year

8

(12,807

)

(44,816

)

PROVISIONS FOR LIABILITIES

(712

)

(299

)

NET ASSETS/(LIABILITIES)

2,668

(36,237

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,568

(36,337

)

SHAREHOLDERS' FUNDS

2,668

(36,237

)

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2026 and were signed on its behalf by:

Miss B Roberts - Director

I Robertson - Director

1.	STATUTORY INFORMATION

B Homecare & Co Ltd 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

Purchased Franchise is reflected in the accounts at its cost value less amortisation.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

£

COST

At 1 February 2025

and 31 January 2026

29,500

AMORTISATION

At 1 February 2025

11,800

Amortisation for year

5,900

At 31 January 2026

17,700

NET BOOK VALUE

At 31 January 2026

11,800

At 31 January 2025

17,700

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

1,924

-

-

450

2,374

Additions

639

500

1,000

1,209

3,348

At 31 January 2026

2,563

500

1,000

1,659

5,722

DEPRECIATION

At 1 February 2025

574

-

-

224

798

Charge for year

398

75

250

415

1,138

At 31 January 2026

972

75

250

639

1,936

NET BOOK VALUE

At 31 January 2026

1,591

425

750

1,020

3,786

At 31 January 2025

1,350

-

-

226

1,576

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,208

24,192

Other debtors

7,058

5

Directors' current accounts

52,448

-

Prepayments

4,811

-

69,525

24,197

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

36,985

24,881

Trade creditors

4,929

7,371

Tax

10,666

-

Social security and other taxes

13,214

9,126

Other creditors

2,246

27,398

Directors' current accounts

-

12,445

Accrued expenses

2,828

2,852

70,868

84,073

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

12,807

37,953

Bank loans - 2-5 years

-

6,863

12,807

44,816

9.	OTHER FINANCIAL COMMITMENTS

At 31 January 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £51,750 (last year £65,550).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Miss B Roberts and I Robertson

Balance outstanding at start of year

(12,445

)

(60,738

)

Amounts advanced

115,594

89,253

Amounts repaid

(50,701

)

(40,960

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

52,448

(12,445

)

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £24,000 were paid to the directors .