REGISTERED NUMBER: 04529518 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Premier Care (Midlands) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K J Blunden

P A Coleman-Taylor

REGISTERED OFFICE:

Unit 3, Leofric Court

Binley

Coventry

West Midlands

CV3 2NT

REGISTERED NUMBER:

04529518 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

21,595

32,393

Tangible assets

5

30,432

30,086

52,027

62,479

CURRENT ASSETS

Stocks

19,396

8,241

Debtors

6

666,306

527,821

Cash at bank and in hand

192,478

150,987

878,180

687,049

CREDITORS

Amounts falling due within one year

7

764,447

627,654

NET CURRENT ASSETS

113,733

59,395

TOTAL ASSETS LESS CURRENT LIABILITIES

165,760

121,874

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

9

43,353

-

Retained earnings

9

122,307

121,774

165,760

121,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

P A Coleman-Taylor - Director

K J Blunden - Director

1.	STATUTORY INFORMATION

Premier Care (Midlands) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

Short leasehold

-

Straight line over 10 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 154 (2024 - 192 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

111,154

AMORTISATION

At 1 January 2025

78,761

Amortisation for year

10,798

At 31 December 2025

89,559

NET BOOK VALUE

At 31 December 2025

21,595

At 31 December 2024

32,393

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2025

-

12,505

23,927

Additions

8,070

-

7,972

Disposals

-

(5,786

)

(10,501

)

At 31 December 2025

8,070

6,719

21,398

DEPRECIATION

At 1 January 2025

-

9,673

20,630

Charge for year

336

708

810

Eliminated on disposal

-

(5,496

)

(8,258

)

At 31 December 2025

336

4,885

13,182

NET BOOK VALUE

At 31 December 2025

7,734

1,834

8,216

At 31 December 2024

-

2,832

3,297

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

48,305

96,529

181,266

Additions

-

5,369

21,411

Disposals

(17,550

)

(77,583

)

(111,420

)

At 31 December 2025

30,755

24,315

91,257

DEPRECIATION

At 1 January 2025

37,772

83,105

151,180

Charge for year

1,579

4,863

8,296

Eliminated on disposal

(10,649

)

(74,248

)

(98,651

)

At 31 December 2025

28,702

13,720

60,825

NET BOOK VALUE

At 31 December 2025

2,053

10,595

30,432

At 31 December 2024

10,533

13,424

30,086

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

140,080

156,447

Other debtors

526,226

371,374

666,306

527,821

The company has entered into an agreement whereby trade debtors have been discounted with a finance company (on a full resource basis), in return for which it receives advances against a proportion of the sums due. The value of debtors subject to invoice discounting as at December 2025 is £140,080 (2024:£156,447).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

47,554

Trade creditors

22,178

21,694

Amounts owed to group undertakings

6,000

49,353

Taxation and social security

143,183

143,793

Other creditors

593,086

365,260

764,447

627,654

8.	LEASING AGREEMENTS

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

31.12.25

31.12.24

£

£

Within one year

17,400

11,716

Between one and five years

69,600

-

In more than five years

14,500

-

101,500

11,716

9.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 1 January 2025

121,774

-

121,774

Profit for the year

150,533

150,533

Dividends

(150,000

)

(150,000

)

Capital contribution

-

43,353

43,353

At 31 December 2025

122,307

43,353

165,660

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

P A Coleman-Taylor

Balance outstanding at start of year

274,433

207,485

Amounts advanced

175,213

126,473

Amounts repaid

(270,000

)

(59,525

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

179,646

274,433

K J Blunden

Balance outstanding at start of year

10,000

-

Amounts advanced

-

10,000

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,000

10,000

The above loan to the director P Coleman-Taylor from the company is charged interest at the HMRC official rate and has no set terms of repayment.

The above loan to the director K Blunden from the company is interest free and has no set terms of repayment.

11.	RELATED PARTY DISCLOSURES

During the year £49,353 owed to Synergie Management Limited, the company's parent undertaking, was waived. As the waiver was made by the parent in its capacity as shareholder it has been recognised as a capital contribution within equity (see reserves note).

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs P Coleman-Taylor by virture of her majority shareholding in the parent company Synergie Management Limited.