Company No: 05762068 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,913		2,551
		1,913		2,551
Current assets
Debtors	4	50,977		46,111
Cash at bank and in hand		60,844		63,138
		111,821		109,249
Creditors: amounts falling due within one year	5	( 112,271)		( 105,756)
Net current (liabilities)/assets		(450)		3,493
Total assets less current liabilities		1,463		6,044
Creditors: amounts falling due after more than one year	6	0		( 6,184)
Net assets/(liabilities)		1,463		( 140)
Capital and reserves
Called-up share capital	7	1,100		1,100
Profit and loss account		363		( 1,240 )
Total shareholders' funds/(deficit)		1,463		( 140)

For the financial 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.

Director's responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Carlcare Limited (registered number: 05762068) were approved and authorised for issue by the Director. They were signed on its behalf by:

C Ward Director

04 June 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Carlcare Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Caremark Kingston Second Floor, 5-7 Kingston Hill, Kingston Upon Thames, KT2 7PW, Surrey, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Secured Debts

The company's bank hold a debenture over the assets of the company.

At the year end date the Company owes £18,980 (2025: £21,187) to Prestige Marques Limited, a Company incorporated in England and Wales, which is a related party by virtue of it's common ownership.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	59		55

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 April 2025	33,458		33,458
At 31 March 2026	33,458		33,458
Accumulated depreciation
At 01 April 2025	30,907		30,907
Charge for the financial year	638		638
At 31 March 2026	31,545		31,545
Net book value
At 31 March 2026	1,913		1,913
At 31 March 2025	2,551		2,551

4. Debtors

	2026		2025
	£		£
Trade debtors	39,462		36,350
Prepayments and accrued income	9,124		6,456
Other debtors	2,391		3,305
	50,977		46,111

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	3,520		10,000
Trade creditors	18,980		12,891
Amounts owed to director	738		725
Accruals	20,654		7,750
Taxation and social security	41,257		33,022
Other creditors	27,122		41,368
	112,271		105,756

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		6,184

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary A shares of £ 1.00 each	1,000		1,000
100 Ordinary B shares of £ 1.00 each	100		100
	1,100		1,100

8. Related party transactions

At the year end date the Company owes £18.980 (2025: £21,187) to Prestige Marques Limited, a Company incorporated in England and Wales, which is a related party by virtue of it's common ownership.