Ingram Evans Care Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4845507

Ingram Evans Care Limited

Filleted Unaudited Financial Statements

31 March 2026

Ingram Evans Care Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Ingram Evans Care Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ingram Evans Care Limited for the year ended 31 March 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Ingram Evans Care Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Ingram Evans Care Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ingram Evans Care Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ingram Evans Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ingram Evans Care Limited. You consider that Ingram Evans Care Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Ingram Evans Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

WALTER HUNTER & CO LIMITED Chartered accountants

24 Bridge Street Newport South Wales NP20 4SF

28 August 2026

Ingram Evans Care Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		41,186	582

Current assets

Debtors	6	267,775	310,882
Cash at bank and in hand		202,937	93,144
		---------	---------
		470,712	404,026

Creditors: amounts falling due within one year	7	278,917		283,010
		---------		---------
Net current assets			191,795	121,016
			---------	---------
Total assets less current liabilities			232,981	121,598

Creditors: amounts falling due after more than one year	8	67,384	62,964
		---------	---------
Net assets		165,597	58,634
		---------	---------

Capital and reserves

Called up share capital	12	12
Profit and loss account	165,585	58,622
	---------	--------
Shareholders funds	165,597	58,634
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Ingram Evans Care Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

Mr R Harris	Mr D Lakin
Director	Director

Company registration number: 4845507

Ingram Evans Care Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 359 Caerphilly Road, Cardiff, CF14 4QF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis which assumes the continuing support of the directors. This support will continue for the foreseeable future.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 22 (2025: 20 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	–	–	6,157	6,157
Additions	11,190	38,999	–	50,189
	--------	--------	-------	--------
At 31 March 2026	11,190	38,999	6,157	56,346
	--------	--------	-------	--------
Depreciation
At 1 April 2025	–	–	5,575	5,575
Charge for the year	182	8,938	465	9,585
	--------	--------	-------	--------
At 31 March 2026	182	8,938	6,040	15,160
	--------	--------	-------	--------
Carrying amount
At 31 March 2026	11,008	30,061	117	41,186
	--------	--------	-------	--------
At 31 March 2025	–	–	582	582
	--------	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	151,543	134,002
Other debtors	116,232	176,880
	---------	---------
	267,775	310,882
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	21,964	22,703
Trade creditors	78,433	41,302
Corporation tax	63,220	39,266
Social security and other taxes	105,634	100,068
Pension creditor	3,042	2,641
Other creditors	6,624	77,030
	---------	---------
	278,917	283,010
	---------	---------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	41,056	62,964
Other creditors	26,328	–
	--------	--------
	67,384	62,964
	--------	--------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	68,497	60,090
Later than 1 year and not later than 5 years	153,820	99,737
Later than 5 years	20,250	–
	---------	---------
	242,567	159,827
	---------	---------

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr R Harris	( 38,893)	–	47,893	9,000
Mr D Lakin	( 11,377)	–	11,377	–
	--------	----	--------	-------
	( 50,270)	–	59,270	9,000
	--------	----	--------	-------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr R Harris	( 68,646)	( 21,312)	51,065	( 38,893)
Mr D Lakin	8,935	( 21,312)	1,000	( 11,377)
	--------	--------	--------	--------
	( 59,711)	( 42,624)	52,065	( 50,270)
	--------	--------	--------	--------

11. Related party transactions

The company was under the control of its directors and shareholders, Mr R Harris and Mr D Lakin , throughout the current and preceding year. During the year the company paid sale commissions, at arm's-length, totalling £34,725 (2025: £40,200) to Mr M Williams a director of the company. No other related party transactions were undertaken such as are required to be disclosed under FRS 102.