Company No: 03586598 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	649,258		670,339
		649,258		670,339
Current assets
Stocks		3,000		3,000
Debtors	5	323,352		311,419
Cash at bank and in hand		147,149		83,659
		473,501		398,078
Creditors: amounts falling due within one year	6	( 178,099)		( 207,703)
Net current assets		295,402		190,375
Total assets less current liabilities		944,660		860,714
Creditors: amounts falling due after more than one year	7	( 489,795)		( 516,163)
Provision for liabilities	8	( 43,713)		( 46,049)
Net assets		411,152		298,502
Capital and reserves
Called-up share capital	9	2		2
Profit and loss account		411,150		298,500
Total shareholders' funds		411,152		298,502

For the financial year ending 31 January 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 year 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Dr Pepper's Care Corporation Limited (registered number: 03586598) were approved and authorised for issue by the Board of Directors on 03 September 2026. They were signed on its behalf by:

Dr Gregory James Pepper Director

1. Accounting policies

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

General information and basis of accounting

Dr Pepper's Care Corporation Limited (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 Amberley 89 High Street Sidford, Sidmouth, Exeter, EX10 9SA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due 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.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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 Statement of Financial Position date.

Deferred tax
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 financial statements. 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.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

VAT

The company is not registered for VAT. All expenditure is therefore stated inclusive of VAT where applicable.

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:

Goodwill

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

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.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	41		40

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 February 2025	335,000		335,000
At 31 January 2026	335,000		335,000
Accumulated amortisation
At 01 February 2025	335,000		335,000
At 31 January 2026	335,000		335,000
Net book value
At 31 January 2026	0		0
At 31 January 2025	0		0

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 February 2025	729,012		18,127		62,150		337,805		1,147,094
Additions	0		2,551		0		0		2,551
At 31 January 2026	729,012		20,678		62,150		337,805		1,149,645
Accumulated depreciation
At 01 February 2025	142,527		4,319		23,263		306,646		476,755
Charge for the financial year	5,580		3,657		9,721		4,674		23,632
At 31 January 2026	148,107		7,976		32,984		311,320		500,387
Net book value
At 31 January 2026	580,905		12,702		29,166		26,485		649,258
At 31 January 2025	586,485		13,808		38,887		31,159		670,339

5. Debtors

	2026		2025
	£		£
Amounts owed by directors	242,309		229,699
Prepayments	3,520		4,197
Other debtors	77,523		77,523
	323,352		311,419

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans (secured)	30,523		36,068
Trade creditors	6,698		19,541
Accruals	30,357		21,895
Taxation and social security	68,465		98,068
Other creditors	42,056		32,131
	178,099		207,703

The bank loans are secured over the property owned by the company.

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

	2026		2025
	£		£
Bank loans (secured)	489,795		516,163

The bank loans are secured over the property owned by the company.

8. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 46,049)		( 47,345)
Credited to the Statement of Income and Retained Earnings	2,336		1,296
At the end of financial year	( 43,713)		( 46,049)

The deferred taxation balance is made up as follows:

	2026		2025
	£		£
Accelerated capital allowances	( 44,083)		( 46,338)
Other timing differences	370		289
	( 43,713)		( 46,049)

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

10. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Amounts owed by the directors	242,309		229,699

Interest is charged by the company on overdrawn amounts at the rate of 2.25% up to 05 April 2025 and at the rate of 3.75% from the 06 April 2025 in line with HMRC approved interest rates. The loan has no set repayment dates.