REGISTERED NUMBER: SC167583 (Scotland)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HRM HOMECARE SERVICES LTD.

Page

Company Information

1

Report of the Director

2

Report of the Independent Auditors

3

Income Statement

6

Abridged Balance Sheet

7

Statement of Changes in Equity

9

Notes to the Financial Statements

10

DIRECTOR:

Mrs L Laughland

SECRETARY:

R S Laughland

REGISTERED OFFICE:

75 London Road

Kilmarnock

KA3 7BP

REGISTERED NUMBER:

SC167583 (Scotland)

AUDITORS:

Curle & Co

Chartered Accountants & Statutory Auditor

22 Backbrae Street

Kilsyth

G65 0NH

BANKERS:

The Royal Bank of Scotland

Prestwick Branch

41 Main Street

Prestwick

KA9 1AE

SOLICITORS:

James B.Black & Hay

45/47 Main Street

Prestwick

Ayrshire

KA9 1AF

The director presents her report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITIES

The principal activities of the company in the year under review were those of community care providers.

DIRECTOR

Mrs L Laughland held office during the whole of the period from 1 September 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and she has taken all the steps that she ought to have taken as a director in order to make herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Curle & Co, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs L Laughland - Director

25 August 2026

Opinion

We have audited the financial statements of Hrm Homecare Services Ltd. (the 'company') for the year ended 31 August 2025 which comprise the Income Statement, Abridged Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its loss for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Director has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of director's remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page two, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The Company is subject to laws and regulations that directly and indirectly affect the financial statements. Based on our understanding of the Company and industry, we identified that the principal risks of non-compliance with laws and regulations related to general legislation and breaches of health & safety regulation. We considered the extent to which non-compliance with these laws and regulations might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statement such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting journal entries to manipulate revenue and profit. Audit procedures performed by the engagement team included:

- discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations including fraud;

- enquiring of management as to actual and potential litigation and claims

- Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud and non-compliance with laws and regulations;

- challenging assumptions and judgements made by management, in their significant accounting estimates, particularly in relation to the value of accrued income and expenses

- identifying and testing journal entries, in particular journal entries posted with unusual account combinations, backdated journals and journals with unusual descriptions.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Gareth Curle Senior Statutory Auditor

for and on behalf of Curle & Co

Chartered Accountants & Statutory Auditor

22 Backbrae Street

Kilsyth

G65 0NH

25 August 2026

TURNOVER

6,446,696

6,510,898

Administrative expenses

6,472,826

6,442,977

(26,130

)

67,921

Other operating income

-

137,323

OPERATING (LOSS)/PROFIT

4

(26,130

)

205,244

Interest receivable and similar income

16,574

20,855

(9,556

)

226,099

Interest payable and similar expenses

1,028

1,238

(LOSS)/PROFIT BEFORE TAXATION

(10,584

)

224,861

Tax on (loss)/profit

(606

)

56,310

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(9,978

)

168,551

FIXED ASSETS

Intangible assets

5

-

9,211

Tangible assets

6

80,401

48,689

80,401

57,900

CURRENT ASSETS

Debtors

1,248,084

919,178

Cash at bank and in hand

837,580

1,368,890

2,085,664

2,288,068

CREDITORS

Amounts falling due within one year

916,605

1,021,924

NET CURRENT ASSETS

1,169,059

1,266,144

TOTAL ASSETS LESS CURRENT LIABILITIES

1,249,460

1,324,044

PROVISIONS FOR LIABILITIES

916

1,522

NET ASSETS

1,248,544

1,322,522

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,247,544

1,321,522

SHAREHOLDERS' FUNDS

1,248,544

1,322,522

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

Mrs L Laughland - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 September 2023

1,000

1,225,771

1,226,771

Changes in equity

Dividends

-

(72,800

)

(72,800

)

Total comprehensive income

-

168,551

168,551

Balance at 31 August 2024

1,000

1,321,522

1,322,522

Changes in equity

Dividends

-

(64,000

)

(64,000

)

Total comprehensive income

-

(9,978

)

(9,978

)

Balance at 31 August 2025

1,000

1,247,544

1,248,544

1.	STATUTORY INFORMATION

Hrm Homecare Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover and revenue recognition

Turnover represents net sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Improvements to leasehold - 15% on cost

Plant and machinery - 25% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 25% on cost

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amount of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value ;less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value sing a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not be adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Financial instruments

Financial instruments are recognised in the Company's statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and financial liabilities are initially measured at transaction price, unless the arrangement constitutes a financing transaction, in which case the asset or liability is initially measured at the present value of the future payments discounted at a market rate of interest.

Basic financial assets

Basic financial assets, including trade and other debtors and cash and cash equivalents, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment.

At each reporting date, financial assets measured at amortised cost are assessed for objective evidence of impairment. If there is evidence of impairment, the carrying amount of the asset is reduced and an impairment loss is recognised in profit or loss.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans and other borrowings, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method.

Interest expense is recognised in profit or loss using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 231 (2024 - 276 ) .

4.	OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) is stated after charging:

31.8.25

31.8.24

£

£

Depreciation - owned assets

21,707

15,448

Computer software amortisation

9,211

9,211

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

46,056

AMORTISATION

At 1 September 2024

36,845

Amortisation for year

9,211

At 31 August 2025

46,056

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

9,211

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

261,378

Additions

55,763

Disposals

(9,000

)

At 31 August 2025

308,141

DEPRECIATION

At 1 September 2024

212,689

Charge for year

21,707

Eliminated on disposal

(6,656

)

At 31 August 2025

227,740

NET BOOK VALUE

At 31 August 2025

80,401

At 31 August 2024

48,689

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

56,832

70,757

Between one and five years

-

52,915

56,832

123,672

8.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £228,482 (2024: £378,614). At the balance sheet date, unpaid contributions of £15,463 (2024: £16,171) were due to the fund. They are included in pension creditor and accrued expenses.

9.	RELATED PARTY DISCLOSURES

During the year loans, invoices relating to expense recharges and monies received for expense recharges amounting to £39,522 (2024: £750), was received from a related party by virtue of common control. The Company advanced £nil (2024: £nil) via expense recharges and bank payments to the related party. At year end £82,000 (2024: £121,522) was due to the related party.

During the year loans, invoices relating to expense recharges and monies received for expense recharges amounting to £4,602 (2024: £nil), was received from a related party by virtue of common control. The Company advanced £340 (2024: £55,902l) via expense recharges and bank payments to the related party. At year end £22,240 (2024: £26,502) was due from the related party.

During the year an entity controlled by a close member of the Company's controlling party had an outstanding loan. £22,000 was advanced during the year (2024:£40,000). At year end £62,000 was due from the related party (2024: £40,000).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L Laughland.