ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

As restated

Unaudited 2024

Registered number: 09099888

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	CARING FOR CARE LIMITED


CARING FOR CARE LIMITED

COMPANY INFORMATION

Directors	N M Smith (appointed 20 January 2026)
	K-M Harris (appointed 20 January 2026)
	S Rouse (appointed 20 January 2026)
	D Jones-Owen (appointed 3 July 2026)


Registered number	09099888


Registered office	Floor 5
	156 Great Charles Street
	Queensway
	Birmingham
	B3 3HN


Independent auditor	Menzies LLP
	Chartered Accountants & Statutory Auditor
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


CARING FOR CARE LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 10


CARING FOR CARE LIMITED REGISTERED NUMBER:09099888

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		As restated
	2025	Unaudited 2024
Note	£	£

Fixed assets
Intangible assets	4		71,590		154,271
Tangible assets	5		53,151		46,881
			124,741		201,152
Current assets
Stocks	6	12,827		11,497
Debtors: amounts falling due within one year	7	125,111		165,339
Cash at bank and in hand		495,881		296,954
		633,819		473,790
Creditors: amounts falling due within one year	8	(390,953)		(507,801)
Net current assets/(liabilities)			242,866		(34,011)
Total assets less current liabilities			367,607		167,141
Creditors: amounts falling due after more than one year	9		-		(4,284)
Provisions for liabilities
Deferred tax		(11,129)		(8,908)
			(11,129)		(8,908)
Net assets			356,478		153,949

Capital and reserves
Called up share capital	2	2
Profit and loss account	356,476	153,947
	356,478	153,949

Page 1


CARING FOR CARE LIMITED REGISTERED NUMBER:09099888

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

D Jones-Owen

Director

Date: 14 August 2026

The notes on pages 3 to 10 form part of these financial statements.

Page 2


CARING FOR CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Caring For Care Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office and principal place of business is shown on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


CARING FOR CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

The estimated useful lives range as follows:

Computer software

years

Page 4


CARING FOR CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property	-		Over the life of the lease
Motor vehicles	-	25%	Reducing balance
Fixtures and fittings	-	15%	Reducing balance
Office equipment	-	15%	Reducing balance
Computer equipment	-	15%	Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 15 (2024 - 16 unaudited).

Page 5


CARING FOR CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Intangible assets

		Computer software
		£
	Cost
	At 1 January 2025 - Unaudited	390,270
	Additions	57,808
	At 31 December 2025	448,078
	Amortisation
	At 1 January 2025 - As restated - Unaudited	235,999
	Charge for the year	140,489
	At 31 December 2025	376,488
	Net book value
	At 31 December 2025	71,590
	At 31 December 2024 - As restated - Unaudited	154,271

Page 6

CARING FOR CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

	5.	Tangible fixed assets

	Long-term leasehold property	Plant and machinery	Motor vehicles	Fixtures and fittings	Computer equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 1 January 2025 - Unaudited	-	43,595	4,657	24,622	16,698	89,572
Additions	6,948	583	-	3,970	3,258	14,759
At 31 December 2025	6,948	44,178	4,657	28,592	19,956	104,331
Depreciation
At 1 January 2025 - Unaudited	-	22,364	2,622	7,636	10,069	42,691
Charge for the year	366	3,246	509	3,072	1,296	8,489
At 31 December 2025	366	25,610	3,131	10,708	11,365	51,180
Net book value
At 31 December 2025	6,582	18,568	1,526	17,884	8,591	53,151
At 31 December 2024 - Unaudited	-	21,231	2,035	16,986	6,629	46,881

Page 7


CARING FOR CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Stocks
		2025	Unaudited 2024
		£	£

Stocks	12,827	11,497
	12,827	11,497

Debtors

						As restated
					2025	Unaudited 2024
					£	£


Trade debtors	117,287	165,339
Prepayments and accrued income	7,824	-
	125,111	165,339

Bank loans	-	11,561
Trade creditors	89,252	81,770
Corporation tax	76,203	71,820
Other taxation and social security	67,245	75,233
Other creditors	28,674	160,549
Accruals and deferred income	129,579	106,868
	390,953	507,801

9.	Creditors: Amounts falling due after more than one year
		2025	Unaudited 2024
		£	£

Bank loans	-	4,284
	-	4,284

Page 8


CARING FOR CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Amounts falling due within one year
Bank loans	-	11,561
	-	11,561
Amounts falling due 1-2 years
Bank loans	-	4,284
	-	4,284


	-	15,845

11.	Prior year adjustment

During the year, the Company identified a number of prior period errors relating to the accounting treatment of intangible assets, deferred income and share capital, together with a presentation error relating to the classification of trade debtors and trade creditors. In accordance with Section 10 of FRS 102, the comparative figures have been restated and opening retained earnings adjusted where appropriate.

Following a review of the Company's intangible assets, management concluded that certain assets previously treated as having an indefinite useful economic life should have been amortised over finite useful lives. As a result, intangible assets and retained earnings were overstated. The comparative figures have been restated to recognise brought forward cumulative amortisation of £235,999 as at 1 January 2025 (2024: £116,667), resulting in a corresponding reduction in intangible assets and retained earnings.

Management also identified that income received in advance of the related service period had not been recognised as deferred income in previous periods. Consequently, revenue and retained earnings were overstated and deferred income understated. The comparative figures have been restated to recognise deferred income of £106,868 as at 31 December 2024, a further adjustment to the December 2023 deferred income was highlighted totalling £36,137, which was to be released in the 2024 year end. This leading to the comparative revenue for the year ended 31 December 2024, being reduced by £70,731.

In addition, a review of the Company's statutory records identified that issued share capital had been incorrectly stated as £100 since 2015. The correct issued share capital is £2. Accordingly, share capital has been reduced by £98 and retained earnings increased by £98.

The Company also identified a presentation error whereby trade debtors and trade creditors were overstated by £29,035 at 31 December 2024. The comparative figures have been reclassified accordingly, with no impact on profit, net assets or retained earnings.

The cumulative effect of these adjustments was to reduce retained earnings brought forward by £342,769 (2024: £152,706).

Page 9


CARING FOR CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

12.	Pension commitment

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £9,313 (2024 unaudited - £6,721).

The amount payable in relation to defined contribution plans at the period end was £1,688 (2024 unaudited - £Nil).

Not later than 1 year	23,244	-
Later than 1 year and not later than 5 years	81,419	-
	104,663	-

14.	Post balance sheet events

In January 2026, the Company was acquired by Bluebird Bidco Limited. Following the acquisition, the Company became a wholly owned subsidiary of Bluebird Bidco Limited, which forms part of a group headed by Bluebird Topco Limited.

The acquisition occurred after the reporting date and has therefore not been reflected in the financial statements for the year ended 31 December 2025.

15.	Controlling party

The directors consider that there is no ultimate controlling party.

16.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 14 August 2026 by Tom Woods FCA (Senior statutory auditor) on behalf of Menzies LLP.

Page 10