REGISTERED NUMBER: 08226726 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CARE OF EXCELLENCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Reeves

K Reeves

REGISTERED OFFICE:

5 Ballard Close

Ludlow

Shropshire

SY8 1XH

REGISTERED NUMBER:

08226726 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Tangible assets

5

9,638

13,572

CURRENT ASSETS

Debtors

6

157,877

149,863

Cash at bank and in hand

222,692

147,776

380,569

297,639

CREDITORS

Amounts falling due within one year

7

181,288

166,274

NET CURRENT ASSETS

199,281

131,365

TOTAL ASSETS LESS CURRENT LIABILITIES

208,919

144,937

PROVISIONS FOR LIABILITIES

8

1,317

2,381

NET ASSETS

207,602

142,556

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

207,502

142,456

207,602

142,556

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

Mrs S Reeves - Director

1.	STATUTORY INFORMATION

Care of Excellence Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements are for the individual entity only.

The financial statements are presented in sterling (£), rounded to the nearest £1.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life:

Improvements to property - 20% on reducing balance

Equipment and IT - 20% on reducing balance

Motor vehicles - 25% on reducing balance

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 34 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

800

36,824

1,495

39,119

Additions

-

-

600

600

Disposals

-

(6,360

)

-

(6,360

)

At 31 January 2026

800

30,464

2,095

33,359

DEPRECIATION

At 1 February 2025

752

24,608

187

25,547

Charge for year

9

2,444

414

2,867

Eliminated on disposal

-

(4,693

)

-

(4,693

)

At 31 January 2026

761

22,359

601

23,721

NET BOOK VALUE

At 31 January 2026

39

8,105

1,494

9,638

At 31 January 2025

48

12,216

1,308

13,572

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

-

1,270

Directors' current accounts

100,000

96,652

Prepayments

57,877

51,941

157,877

149,863

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

426

3,305

Tax

47,534

40,552

Social security and other taxes

16,091

11,882

Other creditors

19,381

21,458

Accrued expenses

97,856

89,077

181,288

166,274

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

1,317

2,381

Deferred

tax

£

Balance at 1 February 2025

2,381

Provided during year

(1,064

)

Balance at 31 January 2026

1,317

9.

RESERVES

Retained

earnings

£

At 1 February 2025

142,456

Profit for the year

142,102

Dividends

(77,056

)

At 31 January 2026

207,502

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the net amount owed to the company by the directors totalled £100,000 (2025: £96,652).

11.	ULTIMATE CONTROLLING PARTY