By Your Side Limited

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

1. General Information

By Your Side Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09852205 . The registered office is The Self Storage Company, 2 Park Lane, Hemel Hempstead, Hertfordshire, HP2 4YJ.

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, rebates and value added taxes. Turnover includes revenue earned from the sale of dementia care services.

2.3. 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:

Furniture and Equipment	5 years straight line
Computer Equipment	3 years straight line

2.4. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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By Your Side Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2024: 31)

4. Tangible Assets

	Furniture and Equipment	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	-	10,720	10,720
Additions	5,650	678	6,328
Disposals	-	(3,448 )	(3,448 )

As at 30 November 2025	5,650	7,950	13,600

Depreciation
As at 1 December 2024	-	10,432	10,432
Provided during the period	188	307	495
Disposals	-	(3,448 )	(3,448 )

As at 30 November 2025	188	7,291	7,479

Net Book Value
As at 30 November 2025	5,462	659	6,121

As at 1 December 2024	-	288	288

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	261	-
Prepayments and accrued income	59,359	51,834
Other debtors	-	9,929
Amounts owed by related parties	16,207	254,531

	75,827	316,294

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By Your Side Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2,799
Bank loans and overdrafts	-	14,988
Corporation tax	16,001	13,886
Other taxes and social security	11,037	6,738
Net wages	-	5,616
Other creditors	4,952	7,437
Accruals and deferred income	2,400	2,400
Director's loan account	444	18,126

	34,834	71,990

7. Share Capital

	2025	2024
Alloted, issued and fully paid	£	£

100 Ordinary Shares of 0.001p each	0.1	0.1

	0.1	0.1

8. Related Party Transactions

Sarah Parkins Academy Ltd

S R Parkins is the director and registered owner of 100% of the issued share capital in Sarah Parkins Academy Ltd

During the year ended 30 November 2025, By Your Side Limited provided loans to Sarah Parkins Academy Ltd totalling £6,283. The total due from the related party at the balance sheet date is £16,207 (2024: £9,924). The loans provided are interest free and repayable on demand.

Protea Business Centres Limited

S R Parkins is a director and registered owner of 50% of the issued share capital in Protea Business Centres Limited.

During the year ended 30 November 2025, Protea Business Centres Limited made a net repayment of £15,098 of the monies loaned. On 28 September 2025, Protea Business Centres Limited sold its investment property and the directors intend to wind up the company. At 30 November 2025 it is deemed there are insufficent assets in Protea Business Centres Limited to repay the remaining loan balance of £205,787, which has therefore been written off as irrecoverable to the profit and loss account.

The Pad Project

The Pad Project is a registered charity of which S R Parkins is a trustee.

During the year ended 30 November 2025, By Your Side Limited provided loans to The Pad Project totalling £305 bring the total amount due to £24,027. By Your Side Limited has waived its right to repayment and the £24,027 due has been treated as a charitable donation in the profit and loss account.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,121		288

			6,121		288
CURRENT ASSETS
Debtors	5	75,827		316,294
Cash at bank and in hand		7,193		-

		83,020		316,294
Creditors: Amounts Falling Due Within One Year	6	(34,834 )		(71,990 )

NET CURRENT ASSETS (LIABILITIES)			48,186		244,304

TOTAL ASSETS LESS CURRENT LIABILITIES			54,307		244,592

NET ASSETS			54,307		244,592

Profit and Loss Account			54,307		244,592

SHAREHOLDERS' FUNDS			54,307		244,592