REGISTERED NUMBER: 13517526 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Calendula (Bebington) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Williamson

REGISTERED OFFICE:

3 - 5 College Street

Nottingham

NG1 5AQ

REGISTERED NUMBER:

13517526 (England and Wales)

FIXED ASSETS

Tangible assets

4

97,428

67,147

CURRENT ASSETS

Debtors

5

616,855

373,697

Cash at bank and in hand

73,945

82,841

690,800

456,538

CREDITORS

Amounts falling due within one year

6

1,013,250

1,367,694

NET CURRENT LIABILITIES

(322,450

)

(911,156

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(225,022

)

(844,009

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(225,122

)

(844,109

)

SHAREHOLDERS' FUNDS

(225,022

)

(844,009

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 23 June 2026 and were signed by:

P Williamson - Director

1.	STATUTORY INFORMATION

Calendula (Bebington) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents residents' fees receivable in respect of care services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

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.

Going concern

The director has confirmed that she will provide the company with adequate cash resources to finance its obligations during the course of the twelve months from the date of approval of the financial statements.

It is on this basis that the director consider it appropriate to prepare the accounts of the company on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 145 (2024 - 94 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

174,970

Additions

60,511

At 31 December 2025

235,481

DEPRECIATION

At 1 January 2025

107,823

Charge for year

30,230

At 31 December 2025

138,053

NET BOOK VALUE

At 31 December 2025

97,428

At 31 December 2024

67,147

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

573

5,969

Other debtors

616,282

367,728

616,855

373,697

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

225,810

339,248

Taxation and social security

185

-

Other creditors

787,255

1,028,446

1,013,250

1,367,694

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENCIES

The lessor holds a fixed and floating charge that covers all the property and undertaking of the company.