COUNTY CARE INDEPENDENT LIVING LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

COUNTY CARE INDEPENDENT LIVING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07135659 . The registered office is Unit 17a Solent House Lansbury Business, Knaphill, Woking, Surrey, GU21 2EP.

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. Going Concern Disclosure

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.4. 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:

Plant & Machinery

33% on cost 25% RB, 20% on cost 15% RB

2.5. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.6. Financial Instruments

The company has elected to apply the provisions of Section 1 'Basic Financial Instruments; and Section 12 'Other Financial Instruments Issues' of FRS 102 to al 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 isa 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

...CONTINUED

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COUNTY CARE INDEPENDENT LIVING LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.6. Financial Instruments - continued

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

2.7. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

2.9. Government Grant

Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.

2.10. Reporting period

These financial statements cover the 12 months year end to 30th April 2026. The comparative figures cover a 13 month period from 1st April 2024 - 30th April 2025 and are therefore not entirely comparable.

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COUNTY CARE INDEPENDENT LIVING LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.11. Presentation currency

The accounts are presented in £ sterling

2.12. Employee benefits

Short-term employee benefits, including holiday pay, are recognised as expenses as services are rendered. Contributions to defined contribution pension schemes are charged to profit or loss when due.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 116 (2025: 116)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 May 2025	375,579
Additions	14,506

As at 30 April 2026	390,085

Depreciation
As at 1 May 2025	189,982
Provided during the period	59,584

As at 30 April 2026	249,566

Net Book Value
As at 30 April 2026	140,519

As at 1 May 2025	185,597

5. Debtors

	30 April 2026	30 April 2025
	£	£
Due within one year
Trade debtors	298,940	301,885
Amounts owed by group undertakings	135,787	-
Other debtors	419,110	610,900

	853,837	912,785

6. Creditors: Amounts Falling Due Within One Year

	30 April 2026	30 April 2025
	£	£
Trade creditors	60,138	91,095
Other creditors	224,032	227,924
Taxation and social security	194,881	121,300

	479,051	440,319

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COUNTY CARE INDEPENDENT LIVING LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Deferred Taxation

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.

Deferred tax assets and liabilities are not discounted.

	30 April 2026	30 April 2025
	£	£
Other timing differences	19,077	20,388

8. Share Capital

	30 April 2026	30 April 2025
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

The company has taken advantage of the exemption permitted under Section 33.1A from disclosing transactions with the parent and fellow subsidiary companies.

At the year end, an amount of £135,787 was due to the company from a group undertaking.

10. Ultimate Controlling Party

The company's immediate parent company is CCIL Holdings Limited, a company registered in England and Wales. The

ultimate parent company of County Care Independent Living Ltd is County Care Independent Living Holdings Limited.

The ultimate controlling party of County Care Independent Living Ltd is Alexandra Noakes, by virtue of her ownership of County Care Independent Living Holdings Limited.

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		30 April 2026		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		140,519		185,597

			140,519		185,597
CURRENT ASSETS
Debtors	5	853,837		912,785
Cash at bank and in hand		361,353		161,811

		1,215,190		1,074,596
Creditors: Amounts Falling Due Within One Year	6	(479,051 )		(440,319 )

NET CURRENT ASSETS (LIABILITIES)			736,139		634,277

TOTAL ASSETS LESS CURRENT LIABILITIES			876,658		819,874

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(19,077 )		(20,388 )

NET ASSETS			857,581		799,486

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			857,579		799,484

SHAREHOLDERS' FUNDS			857,581		799,486