REGISTERED NUMBER: 08650765 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

DISTRICT CARE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Report of the Accountants

7

DIRECTOR:

R J Baughan

REGISTERED OFFICE:

Mancroft Towers

Oulton Broad

Lowestoft

Suffolk

NR32 3PS

REGISTERED NUMBER:

08650765 (England and Wales)

ACCOUNTANTS:

Edward Back & Co

Mancroft Towers

Oulton Broad

Lowestoft

Suffolk

NR32 3PS

FIXED ASSETS

Intangible assets

4

546

666

Tangible assets

5

3,211

4,037

3,757

4,703

CURRENT ASSETS

Stocks

6

21,051

15,182

Debtors

7

48,897

31,407

Cash at bank and in hand

480

685

70,428

47,274

CREDITORS

Amounts falling due within one year

8

66,669

42,107

NET CURRENT ASSETS

3,759

5,167

TOTAL ASSETS LESS CURRENT LIABILITIES

7,516

9,870

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

7,515

9,869

SHAREHOLDERS' FUNDS

7,516

9,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th May 2026 and were signed by:

R J Baughan - Director

1.	STATUTORY INFORMATION

District Care 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

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Domain name is being amortised evenly over its estimated useful life of ten years.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.3% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 29 (2024 - 28 ) .

4.	DOMAIN NAME

Other

intangible

assets

£

COST

At 1st September 2024

and 31st August 2025

2,564

AMORTISATION

At 1st September 2024

1,898

Charge for year

120

At 31st August 2025

2,018

NET BOOK VALUE

At 31st August 2025

546

At 31st August 2024

666

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st September 2024

and 31st August 2025

2,408

4,947

7,915

6,331

21,601

DEPRECIATION

At 1st September 2024

1,917

2,849

6,567

6,231

17,564

Charge for year

74

315

337

100

826

At 31st August 2025

1,991

3,164

6,904

6,331

18,390

NET BOOK VALUE

At 31st August 2025

417

1,783

1,011

-

3,211

At 31st August 2024

491

2,098

1,348

100

4,037

6.

STOCKS

2025

2024

£

£

Work-in-progress

21,051

15,182

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

40,087

29,285

Other debtors

99

99

Directors' current accounts

8,711

2,023

48,897

31,407

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

5,471

17,966

Trade creditors

6,995

3,118

Tax

16,930

13,631

Social security and other taxes

21,216

4,116

Other creditors

14,562

398

Accrued expenses

1,495

2,878

66,669

42,107

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

5,471

17,966

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1st September 2024

9,869

Profit for the year

20,496

Dividends

(22,850

)

At 31st August 2025

7,515

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2025 and 31st August 2024:

2025

2024

£

£

R J Baughan

Balance outstanding at start of year

2,023

12,096

Amounts advanced

8,711

2,023

Amounts repaid

(2,023

)

(12,096

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,711

2,023

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31st August 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Edward Back & Co

Mancroft Towers

Oulton Broad

Lowestoft

Suffolk

NR32 3PS

30th May 2026