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Registered number: 12452388
South West Care Group Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
South West Care Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
South West Care Group Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 12452388

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 600
Tangible Assets | 5 |  | 5,295 |  | 2,836
|  |  | 5,295 |  | 3,436
CURRENT ASSETS
Stocks | 6 | 1,000 |  | 400 |
Debtors | 7 | 158,436 |  | 151,335 |
Cash at bank and in hand |  | 5,128 |  | 1,714 |
|  | 164,564 |  | 153,449 |
Creditors: Amounts Falling Due Within One Year | 8 | (140,777 ) |  | (110,473 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,787 |  | 42,976
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 29,082 |  | 46,412
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (25,266 ) |  | (46,112 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (442 ) |  | -
NET ASSETS |  |  | 3,374 |  | 300
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 3,274 |  | 200
SHAREHOLDERS' FUNDS |  |  | 3,374 |  | 300

Page 1
Page 2
South West Care Group Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Adam Downer Director
6 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
South West Care Group Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
South West Care Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12452388 . The registered office is Arena Business Centre East Dorset Trade Park, Nimrod Way, Ferndown, Dorset, BH21 7WH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise licences. It is amortised to profit and loss account over its estimated economic life of 5 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:

Leasehold | 10-20 years straight line
Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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South West Care Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2025: 19)
18 19
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 March 2025 | 3,000
As at 28 February 2026 | 3,000
Amortisation
As at 1 March 2025 | 2,400
Provided during the period | 600
As at 28 February 2026 | 3,000
Net Book Value
As at 28 February 2026 | -
As at 1 March 2025 | 600

Page 4
Page 5
South West Care Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 March 2025 | 2,319 | - | 200 | 4,121 | 6,640
Additions | - | 3,589 | - | - | 3,589
As at 28 February 2026 | 2,319 | 3,589 | 200 | 4,121 | 10,229
Depreciation
As at 1 March 2025 | 1,674 | - | 30 | 2,100 | 3,804
Provided during the period | 161 | 449 | 15 | 505 | 1,130
As at 28 February 2026 | 1,835 | 449 | 45 | 2,605 | 4,934
Net Book Value
As at 28 February 2026 | 484 | 3,140 | 155 | 1,516 | 5,295
As at 1 March 2025 | 645 | - | 170 | 2,021 | 2,836

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,000 |  | 400

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,291 |  | 42,717
Other debtors | 126,145 |  | 108,618
| 158,436 |  | 151,335

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 744 |  | 1,493
Bank loans and overdrafts | 34,944 |  | 9,573
Other creditors | 21,916 |  | 30,790
Taxation and social security | 83,173 |  | 68,617
| 140,777 |  | 110,473

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 25,266 |  | 46,112

Page 5
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South West Care Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
10. Share Capital

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

11. Other Commitments
At year end, the company had total future minimum lease payments under an operating lease.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 13,392 |  | -
| 13,392 |  | -

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Adam Downer | 41,068 | 35,602 | 19,504 | - | 57,166

The above loan is unsecured, interest charged at the beneficial rate of 3.5% and repayable on demand.
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