Company No: 16119773 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026
		£
Fixed assets
Intangible assets	3	146,649
		146,649
Current assets
Debtors	4	977
Cash at bank and in hand		8
		985
Creditors: amounts falling due within one year	5	( 187,841)
Net current liabilities		(186,856)
Total assets less current liabilities		(40,207)
Net liabilities		( 40,207)
Capital and reserves
Called-up share capital	6	100
Profit and loss account		( 40,307 )
Total shareholders' deficit		( 40,207)

For the financial period 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 financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Zorbee Ltd (registered number: 16119773) were approved and authorised for issue by the Board of Directors on 28 August 2026. They were signed on its behalf by:

Mrs K M Hall Director

Mr A R Baker Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Zorbee Ltd (the Company) 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 is Sigma House, Oak View Close, Torquay, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £40,207. The Company is supported through loans from the associated companies. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the associated companies will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The company has extended its accounting date from 31 December 2025 to 31 March 2026 to align with it's associates.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Development costs	10 years straight line
Trademarks, patents and licences	10 years straight line

Trademarks, patents and licences

Separately acquired patents and trademarks are included at cost and amortised in equal annual instalments over a period of 10 years which is their estimated useful economic life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements 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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

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

2. Employees

	Period from 05.12.2024 to 31.03.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	0

3. Intangible assets

	Development costs		Trademarks, patents and licences		Total
	£		£		£
Cost
At 05 December 2024	0		0		0
Additions	145,844		920		146,764
At 31 March 2026	145,844		920		146,764
Accumulated amortisation
At 05 December 2024	0		0		0
Charge for the financial period	0		115		115
At 31 March 2026	0		115		115
Net book value
At 31 March 2026	145,844		805		146,649

4. Debtors

	31.03.2026
	£
Amounts owed by Group undertakings	65
Other debtors	912
	977

5. Creditors: amounts falling due within one year

	31.03.2026
	£
Trade creditors	11,313
Amounts owed to Group undertakings	174,140
Other creditors	2,388
	187,841

6. Called-up share capital

	31.03.2026
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

7. Related party transactions

Other related party transactions

The company is a subsidiary of Bay Care Ventures Limited and is under the ultimate control of Bay Care Group Holdings Limited. Bay Care Domiciliary Care Limited is a fellow subsidiary undertaking within the Bay Care Group.

At the balance sheet date, amounts due to related parties were:

Bay Care Group Holdings Limited: £150,000
Bay Care Domiciliary Care Limited: £24,140

These balances were interest-free and repayable on demand.

8. Ultimate controlling party

Parent Company:

Bay Care Group Holdings Ltd

The company is a 65% subsidiary of Bay Care Ventures Ltd, which is wholly owned by Bay Care Group Holdings Ltd. As such, Bay Care Group Holdings Limited is the ultimate controlling party.