Registration number: 8546245

Lett's Care Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 10

Lett's Care Ltd

Company Information

Directors

Mrs A Lett N Lett

Registered office

Office 2 Tweed House Park Lane Swanley BR8 8DT

Accountants

Mack Business Services Limited Office 2 Tweed House Park Lane Swanley BR8 8DT

Lett's Care Ltd

(Registration number: 8546245)
Abridged Balance Sheet as at 5 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	611,168	627,968
Current assets
Cash at bank and in hand		42,622	17,973
Creditors: Amounts falling due within one year		(291,633)	(247,126)
Net current liabilities		(249,011)	(229,153)
Total assets less current liabilities		362,157	398,815
Creditors: Amounts falling due after more than one year		(267,835)	(293,448)
Accruals and deferred income		(36,082)	(25,710)
Net assets		58,240	79,657
Capital and reserves
Called up share capital	7	66	66
Retained earnings		58,174	79,591
Shareholders' funds		58,240	79,657

For the financial year ending 5 November 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 April 2026 and signed on its behalf by:
 

Lett's Care Ltd

(Registration number: 8546245)
Abridged Balance Sheet as at 5 November 2025

......................................... Mrs A Lett Director

Lett's Care Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 November 2025

1	General information

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

The address of its registered office is:
Office 2
Tweed House
Park Lane
Swanley
BR8 8DT

The principal place of business is:
26 Island Road
Upstreet
Canterbury
CT3 4DA

These financial statements were authorised for issue by the Board on 15 April 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 abridged 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 abridged 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

The financial statements have been prepared on a going concern basis.

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.

Lett's Care Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 November 2025

Tax

The tax expense for the period comprises current 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.

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
Fixtures and fittings	20% straight line
Motor vehicles	20% 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.

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	20% straight line

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.

Lett's Care Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 November 2025

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 are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Lett's Care Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 November 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 directors) during the year, was 22 (2024 - 16).

Lett's Care Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 November 2025

4	Intangible assets

	Total £
Cost or valuation
At 6 November 2024	30,000
At 5 November 2025	30,000
Amortisation
At 6 November 2024	30,000
At 5 November 2025	30,000
Carrying amount
At 5 November 2025	-

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 6 November 2024	512,678	169,083	130,090	811,851
At 5 November 2025	512,678	169,083	130,090	811,851
Depreciation
At 6 November 2024	-	169,083	14,800	183,883
Charge for the year	-	-	16,800	16,800
At 5 November 2025	-	169,083	31,600	200,683
Carrying amount
At 5 November 2025	512,678	-	98,490	611,168
At 5 November 2024	512,678	-	115,290	627,968

Included within the net book value of land and buildings above is £512,678 (2024 - £512,678) in respect of freehold land and buildings.
 

6

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

7	Share capital

Allotted, called up and fully paid shares

Lett's Care Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 November 2025

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	66	66	66	66

8

Dividends

		2025		2024
		£		£
Interim dividend of £1,098.00 (2024 - £924.00) per ordinary share		72,500		61,000

9	Related party transactions

Lett's Care Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 5 November 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	10,790	9,096