Company No: 16003129 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026
		£
Fixed assets
Investments	3	102
		102
Current assets
Debtors	4	150,200
		150,200
Creditors: amounts falling due within one year	5	( 2)
Net current assets		150,198
Total assets less current liabilities		150,300
Net assets		150,300
Capital and reserves
Called-up share capital	6	300
Profit and loss account		150,000
Total shareholders' funds		150,300

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

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Bay Care Group Holdings Ltd (registered number: 16003129) were approved and authorised for issue by the Board of Directors on 01 July 2026. They were signed on its behalf by:

Mr A R A Baker Director

Mrs K Hall Director

1. Accounting policies

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

General information and basis of accounting

Bay Care Group Holdings Ltd (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 Sigma House, Oak View Close, Torquay, TQ2 7FF, 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The accounts are prepared for a long period from incorporation on 7th October 2024 to the accounting date of 31 March 2026 which aligns with it's associated companies.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 07.10.2024 to 31.03.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	0

3. Fixed asset investments

Investments in subsidiaries

	31.03.2026
	£
Cost
At 07 October 2024	0
Additions	102
At 31 March 2026	102
Carrying value at 31 March 2026	102

4. Debtors

	31.03.2026
	£
Amounts owed by own subsidiaries	200
Short term loans to Group companies	150,000
	150,200

5. Creditors: amounts falling due within one year

	31.03.2026
	£
Amounts owed to own subsidiaries	2

6. Called-up share capital

	31.03.2026
	£
Allotted, called-up and fully-paid
99 Ordinary A shares of £ 1.00 each	99
99 Ordinary B shares of £ 1.00 each	99
99 Ordinary C shares of £ 1.00 each	99
3 Ordinary D shares of £ 1.00 each	3
	300

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	31.03.2026
	£
A loan has been made to Zorbee Limited a 66% subsidiary of Bay Care Ventures Limited which is wholly owned subsidairy of Bay Care Group Holdings Limited. The loan is repayable on demand and interest is not being charged.	150,000