REGISTERED NUMBER: 06201268 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

Merseyside Care Ltd

Trading as

Early Days Formby

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J Hardman

SECRETARY:

Mrs J Hardman

REGISTERED OFFICE:

Oriel House

2 - 8 Oriel Road

Bootle

Merseyside

L20 7EP

REGISTERED NUMBER:

06201268 (England and Wales)

ACCOUNTANTS:

DJH Business Advisers Ltd T/A SB&P

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

824,720

878,031

824,720

878,031

CURRENT ASSETS

Debtors

6

19,313

14,364

Cash at bank

180,269

73,977

199,582

88,341

CREDITORS

Amounts falling due within one year

7

525,313

444,733

NET CURRENT LIABILITIES

(325,731

)

(356,392

)

TOTAL ASSETS LESS CURRENT LIABILITIES

498,989

521,639

CREDITORS

Amounts falling due after more than one year

8

(263,685

)

(286,252

)

PROVISIONS FOR LIABILITIES

(21,628

)

(24,881

)

NET ASSETS

213,676

210,506

CAPITAL AND RESERVES

Called up share capital

10

200

200

Revaluation reserve

11

650,147

650,147

Retained earnings

(436,671

)

(439,841

)

SHAREHOLDERS' FUNDS

213,676

210,506

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 15 June 2026 and were signed by:

Mrs J Hardman - Director

1.	STATUTORY INFORMATION

Merseyside 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has been amortised evenly over its estimated useful life of ten 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.

Tangible fixed assets

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

Freehold property

-

5% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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 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.

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.

Going concern

The financial statements have been prepared on the going concern basis. The company incurred a loss in the previous year and generated a small profit in the current year. Cash generated from operations is sufficient to meet liabilities as they fall due, including bank loan repayments, although cash is not currently sufficient to repay the director’s current account balance included within creditors. The company has positive net assets, including a freehold property used in trading. The director has prepared cash flow forecasts for at least twelve months from the date of approval and consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2024 - 40 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

123,446

AMORTISATION

At 1 October 2024

and 30 September 2025

123,446

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 October 2024

1,350,000

6,972

59,221

Additions

-

-

428

At 30 September 2025

1,350,000

6,972

59,649

DEPRECIATION

At 1 October 2024

544,043

1,878

47,082

Charge for year

40,298

970

3,117

At 30 September 2025

584,341

2,848

50,199

NET BOOK VALUE

At 30 September 2025

765,659

4,124

9,450

At 30 September 2024

805,957

5,094

12,139

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

96,572

12,080

1,524,845

Additions

-

1,781

2,209

At 30 September 2025

96,572

13,861

1,527,054

DEPRECIATION

At 1 October 2024

47,089

6,722

646,814

Charge for year

9,897

1,238

55,520

At 30 September 2025

56,986

7,960

702,334

NET BOOK VALUE

At 30 September 2025

39,586

5,901

824,720

At 30 September 2024

49,483

5,358

878,031

Cost or valuation at 30 September 2025 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2024

27,451

-

-

Valuation in 2014

629,559

-

-

Cost

692,990

6,972

59,649

1,350,000

6,972

59,649

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2024

-

-

27,451

Valuation in 2014

-

-

629,559

Cost

96,572

13,861

870,044

96,572

13,861

1,527,054

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

19,313

14,364

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

24,539

24,539

Payments on account

275,399

167,181

Trade creditors

14,353

5,893

Taxation and social security

14,195

13,990

Other creditors

196,827

233,130

525,313

444,733

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

263,685

286,252

30.9.25

30.9.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

204,349

216,789

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

288,224

310,791

The bank loan is secured by Santander by way of a fixed and floating charge against the assets of the company. The charge was created on 30 April 2008.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

200

Ordinary

£1

200

200

11.

RESERVES

Revaluation

reserve

£

At 1 October 2024

and 30 September 2025

650,147