CARE AFLOAT LTD


Director	Daniel Montgomery Curran


Company Secretary	Jeannie Wharton


Registered Address	158-160 Birkrig
	Digmoor Parade
	Skelmersdale
	WN8 9HP


Registered Number	02578368 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		326,679		276,521
			326,679		276,521
Current assets
Debtors	4	832,897		294,654
Cash at bank and on hand		364,774		718,881
		1,197,671		1,013,535
Creditors amounts falling due within one year	5	(467,680)		(380,298)
Net current assets (liabilities)			729,991		633,237
Total assets less current liabilities			1,056,670		909,758
Creditors amounts falling due after one year	6		-		(1,667)
Provisions for liabilities	7		(5,810)		(3,751)
Net assets			1,050,860		904,340
Capital and reserves
Called up share capital			13,870		13,870
Profit and loss account			1,036,990		890,470
Shareholders' funds			1,050,860		904,340

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 August 2026, and are signed on its behalf by:

Daniel Montgomery Curran
Director
Registered Company No. 02578368

CARE AFLOAT LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	33
	Vehicles	25
	Office Equipment	33

2.	Average number of employees


		2026		2025
	Average number of employees during the year	105		137

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	194,815	37,888	123,445	76,250	432,398
Additions	35,882	1,843	11,000	21,292	70,017
Disposals	-	-	(10,245)	-	(10,245)
At 31 March 26	230,697	39,731	124,200	97,542	492,170
Depreciation and impairment
At 01 April 25	8,880	4,500	76,070	66,427	155,877
Charge for year	-	-	11,738	6,782	18,520
On disposals	-	-	(8,906)	-	(8,906)
At 31 March 26	8,880	4,500	78,902	73,209	165,491
Net book value
At 31 March 26	221,817	35,231	45,298	24,333	326,679
At 31 March 25	185,935	33,388	47,375	9,823	276,521


	No depreciation has been charged on the land & buildings or plant & machinery in the year as these items are stated at their estimated residual values.

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	721,234	214,162
Other debtors	24,406	16,758
Prepayments and accrued income	87,257	63,734
Total	832,897	294,654

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	20,842	10,575
Bank borrowings and overdrafts	1,667	10,000
Amounts owed to related parties	103,700	53,700
Taxation and social security	273,146	228,570
Other creditors	17,736	22,515
Accrued liabilities and deferred income	50,589	54,938
Total	467,680	380,298

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	1,667
Total	-	1,667

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	5,810	3,751
Total	5,810	3,751