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Registration number: 08987490

Seagry Care Limited
Unaudited Filleted Financial Statements
for the Period from 1 September 2024 to 31 October 2025

Seagry Care Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Seagry Care Limited

Company Information

Director | Mr Stephen John Clarke

Registered office | 93 Aldwick Road Bognor Regis West Sussex England PO21 2NW

Accountants | Matthews Hanton Limited Chartered Certified Accountants93 Aldwick Road Bognor Regis West Sussex PO21 2NW

Seagry Care Limited

(Registration number: 08987490)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 71,039 | 78,789
Tangible assets | 5 | 441,864 | 451,570
|  | 512,903 | 530,359
Current assets |  |  |
Debtors | 6 | 182,562 | 460
Cash at bank and in hand |  | 216,604 | 642,182
|  | 399,166 | 642,642
Creditors: Amounts falling due within one year | 11 | (32,335) | (210,327)
Net current assets |  | 366,831 | 432,315
Total assets less current liabilities |  | 879,734 | 962,674
Creditors: Amounts falling due after more than one year | 11 | (246,247) | (258,818)
Provisions for liabilities |  | (17,987) | (20,151)
Net assets |  | 615,500 | 683,705
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 615,499 | 683,704
Shareholders' funds |  | 615,500 | 683,705

For the financial period ending 31 October 2025 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 accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 July 2026

......................................... Mr Stephen John Clarke Director

Seagry Care Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
93 Aldwick Road
Bognor Regis
West Sussex
PO21 2NW
England

These financial statements were authorised for issue by the director on 15 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Seagry Care Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | 2% Straight Line
Furniture and fittings | 20% Straight Line
Office Equipment | 10% Straight Line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5% Straight Line
Patents | Nil (purchased at minimal value)

Seagry Care Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Seagry Care Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 28 (2024 - 24).

4 | Intangible assets

| Goodwill £ | Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 September 2024 | 155,000 | 3 | 155,003
At 31 October 2025 | 155,000 | 3 | 155,003
Amortisation
At 1 September 2024 | 76,214 | - | 76,214
Amortisation charge | 7,750 | - | 7,750
At 31 October 2025 | 83,964 | - | 83,964
Carrying amount
At 31 October 2025 | 71,036 | 3 | 71,039
At 31 August 2024 | 78,786 | 3 | 78,789

Seagry Care Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 October 2025

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 540,705 | 64,717 | 605,422
Additions | - | 725 | 725
At 31 October 2025 | 540,705 | 65,442 | 606,147
Depreciation
At 1 September 2024 | 90,954 | 62,898 | 153,852
Charge for the period | 9,600 | 831 | 10,431
At 31 October 2025 | 100,554 | 63,729 | 164,283
Carrying amount
At 31 October 2025 | 440,151 | 1,713 | 441,864
At 31 August 2024 | 449,751 | 1,819 | 451,570

Included within the net book value of land and buildings above is £440,152 (2024 - £449,752) in respect of freehold land and buildings.

6 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 58,307 | 460
Amounts owed by related parties | 9 | 124,233 | -
Other debtors |  | 22 | -
|  | 182,562 | 460

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

Seagry Care Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 October 2025

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £31,000.00 (2024 - £29,400.00) per ordinary share |  | 31,000 |  | 29,400

9 | Related party transactions

Director's remuneration

The director's remuneration for the period was as follows:

| 2025 £ | 2024 £
Remuneration | 14,665 | 12,570

10 | Parent and ultimate parent undertaking

The ultimate controlling party is S Clarke.

11 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 5,556 | 20,359
Trade creditors |  | 1,530 | 11,294
Taxation and social security |  | 10,539 | 56,231
Accruals and deferred income |  | 2,100 | 2,100
Other creditors |  | 12,610 | 120,343
|  | 32,335 | 210,327

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £20,949 (2022 - £22,105).
The loan is secured against the freehold land and buildings held by the company.

Seagry Care Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 31 October 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 246,247 | 258,818

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £278,587 (2022 - £298,380).
The loan is secured against the freehold land and buildings held by the company.