IRIS Accounts Production v26.1.0.640 Western Care (Cirencester) Limited 16391476 director 16.4.25 31.12.25 31.12.25 false true false false false true false Ordinary 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 16391476 2025-04-15 16391476 2025-12-31 16391476 2025-04-16 2025-12-31 16391476 2025-04-15 16391476 1 2025-04-16 2025-12-31 16391476 ns15:EnglandWales 2025-04-16 2025-12-31 16391476 ns14:PoundSterling 2025-04-16 2025-12-31 16391476 ns10:Director1 2025-04-16 2025-12-31 16391476 ns10:PrivateLimitedCompanyLtd 2025-04-16 2025-12-31 16391476 ns10:SmallEntities 2025-04-16 2025-12-31 16391476 ns10:AuditExempt-NoAccountantsReport 2025-04-16 2025-12-31 16391476 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-16 2025-12-31 16391476 ns10:SmallCompaniesRegimeForAccounts 2025-04-16 2025-12-31 16391476 ns10:FullAccounts 2025-04-16 2025-12-31 16391476 1 2025-04-16 2025-12-31 16391476 ns10:OrdinaryShareClass1 2025-04-16 2025-12-31 16391476 1 ns10:OrdinaryShareClass1 2025-04-16 2025-12-31 16391476 ns5:CurrentFinancialInstruments 2025-12-31 16391476 ns5:Non-currentFinancialInstruments 2025-12-31 16391476 ns5:ShareCapital 2025-12-31 16391476 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 16391476 ns10:RegisteredOffice 2025-04-16 2025-12-31 16391476 ns5:NetGoodwill 2025-04-16 2025-12-31 16391476 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-16 2025-12-31 16391476 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-04-16 2025-12-31 16391476 ns5:MotorVehicles 2025-04-16 2025-12-31 16391476 ns5:ComputerEquipment 2025-04-16 2025-12-31 16391476 ns5:NetGoodwill 2025-12-31 16391476 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 16391476 ns5:MotorVehicles 2025-12-31 16391476 ns5:ComputerEquipment 2025-12-31 16391476 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 16391476 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 16391476 (England and Wales)

Unaudited Financial Statements

for the Period 16 April 2025 to 31 December 2025

for

Western Care Limited

Western Care Limited (Registered number: 16391476)

Contents of the Financial Statements

for the Period 16 April 2025 to 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Western Care Limited (Registered number: 16391476)

Balance Sheet

31 December 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 140,693 |  |

| Tangible assets | 5 | 29,475 |  |

170,168 |  |

| CURRENT ASSETS

| Debtors | 6 | 105,123 |  |  |

| Cash at bank | 125,993 |  |  |

231,116 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 91,036 |  |

| NET CURRENT ASSETS | 140,080 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 310,248 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | (250,090 | ) |

| PROVISIONS FOR LIABILITIES | (533 | ) |

| NET ASSETS | 59,625 |  |

| CAPITAL AND RESERVES

| Called up share capital | 9 | 1 |  |

| Retained earnings | 59,624 |  |

| SHAREHOLDERS' FUNDS | 59,625 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

Western Care Limited (Registered number: 16391476)

Balance Sheet - continued

31 December 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 June 2026 and were signed by:

Mr N Chambers - Director

Western Care Limited (Registered number: 16391476)

Notes to the Financial Statements

for the Period 16 April 2025 to 31 December 2025

1. | STATUTORY INFORMATION

| Western Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 16391476

| Registered office: | Barn House Midgham Park

| Midgham

| Reading

| RG7 5UG

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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of five years.

| 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.

| Franchise rights are being amortised evenly over their 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.

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

Western Care Limited (Registered number: 16391476)

Notes to the Financial Statements - continued

for the Period 16 April 2025 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| 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.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the period 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 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 period 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.

Western Care Limited (Registered number: 16391476)

Notes to the Financial Statements - continued

for the Period 16 April 2025 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| 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 period was 3 .

4. | INTANGIBLE FIXED ASSETS

| Franchise |

| Goodwill |  | rights |  | Totals

£ | £ | £ |

| COST

| Additions | 110,047 |  | 41,548 |  | 151,595 |  |

| At 31 December 2025 | 110,047 |  | 41,548 |  | 151,595 |  |

| AMORTISATION

| Amortisation for period | 9,171 |  | 1,731 |  | 10,902 |  |

| At 31 December 2025 | 9,171 |  | 1,731 |  | 10,902 |  |

| NET BOOK VALUE

| At 31 December 2025 | 100,876 |  | 39,817 |  | 140,693 |  |

5. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| Additions | 28,444 |  | 3,876 |  | 32,320 |  |

| At 31 December 2025 | 28,444 |  | 3,876 |  | 32,320 |  |

| DEPRECIATION

| Charge for period | 2,370 |  | 475 |  | 2,845 |  |

| At 31 December 2025 | 2,370 |  | 475 |  | 2,845 |  |

| NET BOOK VALUE

| At 31 December 2025 | 26,074 |  | 3,401 |  | 29,475 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 73,597 |  |

| Amounts owed by group undertakings | 1 |  |

| Other debtors | 31,525 |  |

105,123 |  |

Western Care Limited (Registered number: 16391476)

Notes to the Financial Statements - continued

for the Period 16 April 2025 to 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Bank loans and overdrafts | 19,382 |  |

| Finance leases | 1,926 |  |

| Trade creditors | 26,057 |  |

| Taxation and social security | 27,412 |  |

| Other creditors | 16,259 |  |

91,036 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Bank loans | 75,901 |  |

| Finance leases | 21,064 |  |

| Other creditors | 153,125 |  |

250,090 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1 | Ordinary | £1.00 | 1 |  |

| 1 Ordinary share of £1.00 was allotted and fully paid for cash at par during the period.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company at the balance sheet date was Western Care Group Limited. The ultimate controlling parties were the shareholders of Western Care Group Limited.