Kernow Care Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07051131

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		3,147		2,797

			3,147		2,797
CURRENT ASSETS
Debtors	6	146,798		131,242
Cash at bank and in hand		107,844		103,495

		254,642		234,737
Creditors: Amounts Falling Due Within One Year	7	(137,753 )		(128,005 )

NET CURRENT ASSETS (LIABILITIES)			116,889		106,732

TOTAL ASSETS LESS CURRENT LIABILITIES			120,036		109,529

PROVISIONS FOR LIABILITIES
Deferred Taxation			(398 )		(531 )

NET ASSETS			119,638		108,998

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			119,538		108,898

SHAREHOLDERS' FUNDS			119,638		108,998

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Kernow Care Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Timothy Roe

Director

28/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kernow Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07051131 . The registered office is Kerns House, Unit 11 Threemilestone Industrial Estate, Threemilestone, Truro, TR4 9LD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:-

The cost of the franchise licence is being written off in equal annual instalments over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. Taxation

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

2.6. Pensions

The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2025: 21)

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Kernow Care Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	34,212

As at 31 March 2026	34,212

Amortisation
As at 1 April 2025	34,212

As at 31 March 2026	34,212

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	1,151	13,750	14,901
Additions	-	1,401	1,401

As at 31 March 2026	1,151	15,151	16,302

Depreciation
As at 1 April 2025	945	11,159	12,104
Provided during the period	51	1,000	1,051

As at 31 March 2026	996	12,159	13,155

Net Book Value
As at 31 March 2026	155	2,992	3,147

As at 1 April 2025	206	2,591	2,797

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	59,506	60,372
Prepayments and accrued income	3,160	4,459
Director's loan account	84,132	66,411

	146,798	131,242

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Kernow Care Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,355	5,939
Corporation tax	23,760	19,333
Other taxes and social security	12,563	10,339
Net wages	32,512	31,127
Other Creditor - Pension	3,219	3,263
Accruals and deferred income	58,344	58,004

	137,753	128,005

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	6,889	12,313
Later than one year and not later than five years	-	6,889

	6,889	19,202

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Timothy Roe	66,411	88,312	70,592	-	84,131

The above loan is unsecured, interest free and repayable on demand.

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