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Registered number: 07835217
Guardian Angel Carers Ltd
Financial Statements
For The Year Ended 28 February 2026
Shore Accounting Ltd
Basepoint -Shoreham
Little High Street
Shoreham By Sea
BN43 5EG
Guardian Angel Carers Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Guardian Angel Carers Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 07835217

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,974 |  | 16,220
|  |  | 14,974 |  | 16,220
CURRENT ASSETS
Debtors | 5 | 230,006 |  | 751,305 |
Cash at bank and in hand |  | 617,951 |  | 456,886 |
|  | 847,957 |  | 1,208,191 |
Creditors: Amounts Falling Due Within One Year | 6 | (439,987 ) |  | (881,460 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 407,970 |  | 326,731
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 422,944 |  | 342,951
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (10,227 )
NET ASSETS |  |  | 422,944 |  | 332,724
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3 |  | 3
Share premium account |  |  | 100,000 |  | 100,000
Profit and Loss Account |  |  | 322,941 |  | 232,721
SHAREHOLDERS' FUNDS |  |  | 422,944 |  | 332,724

Page 1
Page 2
Guardian Angel Carers Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Christina Handasyde Dick Director
16/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Guardian Angel Carers Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Guardian Angel Carers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07835217 . The registered office is East Wing, The Granary, Oak Lane, Chichester, West Sussex, PO20 7FD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Over 5 years
Plant & Machinery | 33% reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Where tax losses are surrendered from one company in the Group to another, a charge equal to the tax saved is made by the surrendering company to the receiving company. This is recognised as an adjustment to the taxation amount in profit and loss.
Page 3
Page 4
Guardian Angel Carers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 125 (2025: 140)
125 140
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 March 2025 | 38,016 | 17,238 | 55,254
Additions | 3,480 | - | 3,480
As at 28 February 2026 | 41,496 | 17,238 | 58,734
Depreciation
As at 1 March 2025 | 28,236 | 10,798 | 39,034
Provided during the period | 2,811 | 1,915 | 4,726
As at 28 February 2026 | 31,047 | 12,713 | 43,760
Net Book Value
As at 28 February 2026 | 10,449 | 4,525 | 14,974
As at 1 March 2025 | 9,780 | 6,440 | 16,220

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 145,384 |  | 126,545
Prepayments and accrued income | 42,131 |  | 34,372
Other debtors | 15,709 |  | 21,801
Amounts owed by group undertakings | 26,782 |  | 568,587
| 230,006 |  | 751,305

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 53,246 |  | 12,846
Bank loans and overdrafts | 10,227 |  | 40,909
Corporation tax | 60,703 |  | 35,954
Other taxes and social security | 88,642 |  | 74,758
VAT | 160 |  | 1,306
Net wages | 170,031 |  | 180,040
Other creditors | 12,670 |  | 8,880
Client deposits held | 12,222 |  | 14,567
Accruals and deferred income | 23,526 |  | 12,200
Amounts owed to group undertakings | 8,560 |  | 500,000
| 439,987 |  | 881,460

Page 4
Page 5
Guardian Angel Carers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,227

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
15 Ordinary A shares of £ 0.10 each | 2 |  | 2
10 Ordinary B shares of £ 0.10 each | 1 |  | 1
| 3 |  | 3

9. Ultimate Controlling Party
The company's ultimate controlling party is G A Carers Group Ltd by virtue of it's ownership of 100% of the issued share capital in the company.
Page 5