Company registration number 07793923 (England and Wales)
Fiftytwo 7 Care Limited
Unaudited Financial Statements
For the year ended 31 October 2025
Fiftytwo 7 Care Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
Fiftytwo 7 Care Limited
Balance Sheet
As at 31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
16,348
15,927
Current assets
Debtors
6
162,777
157,694
Cash at bank and in hand
121,797
101,719
284,574
259,413
Creditors: amounts falling due within one year
7
(129,726)
(112,923)
Net current assets
154,848
146,490
Total assets less current liabilities
171,196
162,417
Provisions for liabilities
(4,087)
(3,982)
Net assets
167,109
158,435
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
166,909
158,235
Total equity
167,109
158,435
Fiftytwo 7 Care Limited
Balance Sheet (continued)
As at 31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 January 2026 and are signed on its behalf by:
Mrs L Bath
Mr P Bath
Director
Director
Company registration number 07793923 (England and Wales)
Fiftytwo 7 Care Limited
Notes to the financial statements
For the year ended 31 October 2025
- 3 -
1
Accounting policies
Company information

Fiftytwo 7 Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is 78 Worcester Road, Hagley, Stourbridge, West Midlands, England, DY9 0NJ.

1.1
Reporting period

T he end of the company reporting period had changed last year to a longer thirteen month period, to date of 31 October 2024. The year end this year is a normal twelve month reporting period to the of 31 October 2025, T he comparative amounts presented in the financial statements (including the related notes) are not entirely comparable due to this change in year end date.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Revenue

Turnover represents gross invoiced sale of services.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Franchise Fee
5 years straight line

The franchise fee, paid to Home Instead Senior Care UK Ltd in 2011, is being amortised over the term of the franchise agreement of 5 years, and was fully released to the profit and loss during the 2017 financial year.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Fiftytwo 7 Care Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
15% on reducing balance
Computer equipment
25%/15% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Fiftytwo 7 Care Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Government grants

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
71
67
Fiftytwo 7 Care Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 6 -
4
Intangible fixed assets
Franchise Fee
£
Cost
At 1 November 2024 and 31 October 2025
39,000
Amortisation and impairment
At 1 November 2024 and 31 October 2025
39,000
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
55,406
Additions
5,042
At 31 October 2025
60,448
Depreciation and impairment
At 1 November 2024
39,479
Depreciation charged in the year
4,621
At 31 October 2025
44,100
Carrying amount
At 31 October 2025
16,348
At 31 October 2024
15,927
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
143,674
126,643
Other debtors
19,103
31,051
162,777
157,694
Fiftytwo 7 Care Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
47,779
20,075
Other creditors
81,947
92,848
129,726
112,923
8
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Advances
2.25
27,570
76,701
276
(88,807)
15,740
27,570
76,701
276
(88,807)
15,740
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