Care Counts Limited

(Registration number: 05575454)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	529,453	531,667
Other financial assets	5	65,590	65,590
		595,043	597,257
Current assets
Debtors	6	9,405	53,299
Cash at bank and in hand		79,023	46,817
		88,428	100,116
Creditors: Amounts falling due within one year	7	(170,032)	(199,299)
Net current liabilities		(81,604)	(99,183)
Total assets less current liabilities		513,439	498,074
Creditors: Amounts falling due after more than one year	7	(58,371)	(67,608)
Provisions for liabilities		(10,629)	(13,013)
Net assets		444,439	417,453
Capital and reserves
Called up share capital		150	150
Retained earnings		444,289	417,303
Shareholders' funds		444,439	417,453

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.

Care Counts Limited

(Registration number: 05575454)
Balance Sheet as at 31 March 2026

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 Profit and Loss Account.

Approved and authorised by the Board on 21 August 2026 and signed on its behalf by:
 

......................................... JB Williamson Director

Care Counts Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Beaumont Street
Huddersfield
West Yorkshire
HD1 6BH
England

These financial statements were authorised for issue by the Board on 21 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

The company recognises revenue when:
The amount of revenue 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.

Tax

The tax expense for the period comprises current and deferred 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.

Care Counts Limited

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

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on reducing balance
Fixtures and fittings	15% on reducing balance
Motor vehicles	33% on cost and 20% reducing balance
Office equipment	25% on cost

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or 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 Counts Limited

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

Trade creditors

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Care Counts Limited

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

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 60 (2025 - 53).

Care Counts Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Properties under construction  £	Total £
Cost or valuation
At 1 April 2025	115,734	155,290	382,952	653,976
Additions	9,662	21,759	-	31,421
Disposals	-	(22,074)	-	(22,074)
At 31 March 2026	125,396	154,975	382,952	663,323
Depreciation
At 1 April 2025	69,504	52,805	-	122,309
Charge for the year	12,281	21,354	-	33,635
Eliminated on disposal	-	(22,074)	-	(22,074)
At 31 March 2026	81,785	52,085	-	133,870
Carrying amount
At 31 March 2026	43,611	102,890	382,952	529,453
At 31 March 2025	46,230	102,485	382,952	531,667

	Improvements to property  £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 April 2025	382,952	30,066	64,828	20,840
Additions	-	366	6,152	3,144
Disposals	-	-	-	-
At 31 March 2026	382,952	30,432	70,980	23,984
Depreciation
At 1 April 2025	-	19,344	36,055	14,105
Charge for the year	-	1,652	6,398	4,231
Eliminated on disposal	-	-	-	-
At 31 March 2026	-	20,996	42,453	18,336
Carrying amount
At 31 March 2026	382,952	9,436	28,527	5,648
At 31 March 2025	382,952	10,722	28,773	6,735

Care Counts Limited

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

	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	155,290	653,976
Additions	21,759	31,421
Disposals	(22,074)	(22,074)
At 31 March 2026	154,975	663,323
Depreciation
At 1 April 2025	52,805	122,309
Charge for the year	21,354	33,635
Eliminated on disposal	(22,074)	(22,074)
At 31 March 2026	52,085	133,870
Carrying amount
At 31 March 2026	102,890	529,453
At 31 March 2025	102,485	531,667

Care Counts Limited

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

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2025	65,590	65,590
At 31 March 2026	65,590	65,590
Impairment
Carrying amount
At 31 March 2026	65,590	65,590

6

Debtors

Current	2026 £	2025 £
Trade debtors	1,795	27,674
Prepayments	7,610	9,877
Other debtors	-	15,748
	9,405	53,299

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	39,779	42,377
Trade creditors		2,770	282
Taxation and social security		33,893	35,780
Accruals and deferred income		2,940	3,873
Other creditors		90,650	116,987
		170,032	199,299

Care Counts Limited

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

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	58,371	66,008
Other borrowings	-	1,600
	58,371	67,608

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	20,000	20,944
Hire purchase contracts	7,637	7,637
Other borrowings	12,142	13,796
	39,779	42,377

9	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
SJ Burrows
Interest is charged at 2.25% p.a. Amounts shown are aggregates. There are no repayment terms attached to this loan.	111,535	(111,535)	-