Company Registration No. 07110279 (England and Wales)
COMPLETE CARE AGENCY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
6 Queen Street
Leeds
West Yorkshire
LS1 2TW
COMPLETE CARE AGENCY LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 10
COMPLETE CARE AGENCY LIMITED
COMPANY INFORMATION
- 1 -
Director
Mrs L Copley
Company number
07110279
Registered office
1 Airport West
First Floor Lancaster Way
Leeds
West Yorkshire
LS19 7ZA
Accountants
TC Group
6 Queen Street
Leeds
West Yorkshire
LS1 2TW
COMPLETE CARE AGENCY LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
100,000
125,000
Tangible assets
4
10,549
12,725
110,549
137,725
Current assets
Debtors
5
197,865
234,118
Cash at bank and in hand
206,939
61,632
404,804
295,750
Creditors: amounts falling due within one year
6
(349,099)
(380,705)
Net current assets/(liabilities)
55,705
(84,955)
Total assets less current liabilities
166,254
52,770
Provisions for liabilities
(2,637)
(2,569)
Net assets
163,617
50,201
Capital and reserves
Called up share capital
50,000
50,000
Profit and loss reserves
113,617
201
Total equity
163,617
50,201

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

COMPLETE CARE AGENCY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 20 August 2026
Mrs L Copley
Director
Company registration number 07110279 (England and Wales)
COMPLETE CARE AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 4 -
1
Accounting policies
Company information

Complete Care Agency Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Airport West, First Floor Lancaster Way, Leeds, West Yorkshire, LS19 7ZA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and is recognised when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the entity.

1.3
Intangible fixed assets - goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date.

Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class Amortisation method and rate

Goodwill 20 years - straight line

COMPLETE CARE AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 5 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Other property, plant and equipment
10% - 33%Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

COMPLETE CARE AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 6 -
1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

COMPLETE CARE AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
99
102
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2025 and 30 April 2026
500,000
Amortisation and impairment
At 1 May 2025
375,000
Amortisation charged for the year
25,000
At 30 April 2026
400,000
Carrying amount
At 30 April 2026
100,000
At 30 April 2025
125,000
COMPLETE CARE AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 8 -
4
Tangible fixed assets
Other property, plant and equipment
£
Cost
At 1 May 2025
177,072
Additions
4,309
At 30 April 2026
181,381
Depreciation and impairment
At 1 May 2025
164,347
Depreciation charged in the year
6,485
At 30 April 2026
170,832
Carrying amount
At 30 April 2026
10,549
At 30 April 2025
12,725
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
106,017
105,855
Other debtors
72,848
92,829
Prepayments and accrued income
19,000
35,434
197,865
234,118
COMPLETE CARE AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 9 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
11,124
18,015
Corporation tax
247,991
259,309
Other taxation and social security
48,735
60,547
Other creditors
34,670
34,972
Accruals and deferred income
6,579
7,862
349,099
380,705
7
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
10,000
30,000
COMPLETE CARE AGENCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 10 -
8
Related party transactions

Summary of transactions with other related parties

Ellis Copley Enterprises LLC (Common control by director)

The company has loaned monies totalling $90,000 to Ellis Copley Enterprises LLC. There has been no movement on this loan during the year other than exchange rate movements. At the balance sheet date the outstanding balance was £66,675 (2025: £67,117).

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