i-grow care and support limited

Registered number

07808964

Unaudited Filleted Accounts

30 June 2026

i-grow care and support limited
Registered number:		07808964
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		10,662			2,063

Current assets
Debtors	4	1,200,009			1,477,405
Cash at bank and in hand		577,010			330,530
		1,777,019			1,807,935

Creditors: amounts falling due within one year	5	(291,781)			(337,994)

Net current assets			1,485,238			1,469,941

Total assets less current liabilities			1,495,900			1,472,004


Provisions for liabilities			(892)			(516)


Net assets			1,495,008			1,471,488

Capital and reserves
Called up share capital			30			30
Profit and loss account			1,494,978			1,471,458

Shareholders' funds			1,495,008			1,471,488

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Geoff Fisher
Director
Approved by the board on 2 September 2026

i-grow care and support limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					119		123


3	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 July 2025			-		27,319		27,319
	Additions			8,130		2,788		10,918
	At 30 June 2026			8,130		30,107		38,237

	Depreciation
	At 1 July 2025			-		25,256		25,256
	Charge for the year			813		1,506		2,319
	At 30 June 2026			813		26,762		27,575

	Net book value
	At 30 June 2026			7,317		3,345		10,662
	At 30 June 2025			-		2,063		2,063


4	Debtors					2026		2025
£							£

	Trade debtors					47,428		94,535
	Other debtors					1,152,581		1,382,870
						1,200,009		1,477,405

	Amounts due after more than one year included above					-		100,000


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					-		10
	Taxation and social security costs					173,481		209,489
	Other creditors					118,300		128,495
						291,781		337,994


6	Other financial commitments					2026		2025
£							£

	Total future minimum payments under non-cancellable operating leases					111,000		-


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	G R Fisher
	Interest paying loan (no set date for repayment)	208,274		175,962		(176,388)		207,848

	S J Robertson
	Interest paying loan (no set date for repayment)	137,008		287,209		(144,173)		280,044

		345,282		463,171		(320,561)		487,892


8	Controlling party

	The company's directors are the ultimate controlling party by virtue of their ownership of the company's shares.


9	Other information

	i-grow care and support limited is a private company limited by shares and incorporated in England. Its registered office is:
	25 Phoenix Street
	Plymouth
	PL1 3DN