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Registration number: 08739012

Care & Support West Limited
(A company limited by guarantee)
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Care & Support West Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Care & Support West Limited

(Registration number: 08739012)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 4 | 168,176 | 60,888
Cash at bank and in hand |  | 209,135 | 313,660
|  | 377,311 | 374,548
Creditors: Amounts falling due within one year | 5 | (337,573) | (335,794)
Net assets |  | 39,738 | 38,754
Capital and reserves |  |  |
Reserves and capital account |  | 39,738 | 38,754
Reserves |  | 39,738 | 38,754

For the financial year ending 31 March 2026 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 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 directors have not delivered to the registrar a copy of the Income and Expenditure Account.

Approved and authorised by the Board on 3 August 2026 and signed on its behalf by:

D A Smallacombe Director |  |

Care & Support West Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Gladstone House
Gladstone Drive
Bristol
South Gloucestershire
BS16 4RU

These financial statements were authorised for issue by the Board on 3 August 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.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors therefore continue to adopt the going concern basis in preparing the financial statements.

Income recognition

Income comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Income is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises income when:
- the amount of income 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.

Care & Support West Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Government grants

Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim or payment.
Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments.
Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Finance income and costs policy

Interest income and expenses are recognised using the effective interest rate method.

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.

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.

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.

Debtors

Trade debtors are amounts due from customers for 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.

Care & Support West Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.

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 18 (2025 - 18).

4 | Debtors

| 2026 £ | 2025 £
Trade debtors | 149,075 | 57,052
Other debtors | - | 797
Prepayments | 19,101 | 3,039
| 168,176 | 60,888

Care & Support West Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Creditors

Due within one year | 2026 £ | 2025 £
Trade creditors | 20,399 | 23,621
Social security and other taxes | 4,499 | 3,254
Other creditors | 3,484 | 8,406
Accruals and deferred income | 297,446 | 300,513
Deferred income | 11,745 | -
| 337,573 | 335,794

Included within 'Accruals and deferred income' is a balance of £295,646 (2024 - £298,893) made up of the following grant amounts, held on the balance sheet against future expenditure on these grant projects:

|  | 2026 | 2025
Grant Name |  | £ |
BCC D2A |  | 109,282 | 107,992
BSBC |  | 16,652 | 3,782
BSBC NHSE |  | - | 12,266
Collaborative Bank Staff |  | 2,189 | 28,011
Workforce Redesign |  | 449 | 5,083
International Recruitment |  | - | 3,794
ICB One care |  | - | 4,203
BNSSG - SGLOS/BCC |  | 167,074 | 133,762
BNSSG Training Hub |  | - | -
|  | 295,646 | 298,893

Care & Support West Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Related party transactions

Expenditure with and payables to related parties

2026 | Key management £
Rendering of services | 115,602
Business travel expenses | 5,857
| 121,459

2025 | Key management £
Rendering of services | 94,549
Business travel expenses | 7,031
| 101,580

Loans from related parties

2025 | Other related parties £ | Total £
At start of period | 12,000 | 12,000
Repaid | (12,000) | (12,000)
At end of period | - | -

Terms of loans from related parties

Other related parties include companies with common directors.
Loans from other related parties are interest free and repayable on demand.