REGISTERED NUMBER: 08824272 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Covenant Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

W G Gillespie

Mrs R J Gillespie

Miss M J Gillespie

B W Gillespie

REGISTERED OFFICE:

The Wheelhouse

Linden Hill

Wellington

Somerset

TA21 0DW

REGISTERED NUMBER:

08824272 (England and Wales)

ACCOUNTANTS:

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

FIXED ASSETS

Intangible assets

4

-

32,000

Tangible assets

5

27,772

34,322

27,772

66,322

CURRENT ASSETS

Debtors

6

695,003

359,598

Cash at bank and in hand

5,128

9,380

700,131

368,978

CREDITORS

Amounts falling due within one year

7

255,085

255,107

NET CURRENT ASSETS

445,046

113,871

TOTAL ASSETS LESS CURRENT LIABILITIES

472,818

180,193

CREDITORS

Amounts falling due after more than one year

8

400,084

54,668

NET ASSETS

72,734

125,525

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

72,634

125,425

SHAREHOLDERS' FUNDS

72,734

125,525

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

W G Gillespie - Director

Mrs R J Gillespie - Director

B W Gillespie - Director

Miss M J Gillespie - Director

1.	STATUTORY INFORMATION

Covenant Care 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 89 (2025 - 85 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

320,000

AMORTISATION

At 1 March 2025

288,000

Amortisation for year

32,000

At 28 February 2026

320,000

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

32,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Motor

& fittings

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 March 2025

11,427

39,414

44,570

95,411

Additions

-

-

1,736

1,736

At 28 February 2026

11,427

39,414

46,306

97,147

DEPRECIATION

At 1 March 2025

4,140

16,384

40,565

61,089

Charge for year

1,093

5,758

1,435

8,286

At 28 February 2026

5,233

22,142

42,000

69,375

NET BOOK VALUE

At 28 February 2026

6,194

17,272

4,306

27,772

At 28 February 2025

7,287

23,030

4,005

34,322

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

30,335

-

Other debtors

664,668

359,598

695,003

359,598

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

126,391

121,143

Trade creditors

8,329

7,925

Taxation and social security

103,854

110,988

Other creditors

16,511

15,051

255,085

255,107

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

400,084

54,668

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

W G Gillespie

Balance outstanding at start of year

901

328

Amounts advanced

3,326

17,498

Amounts repaid

(4,340

)

(16,925

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(113

)

901

Mrs R J Gillespie

Balance outstanding at start of year

901

328

Amounts advanced

3,170

17,498

Amounts repaid

(4,185

)

(16,925

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(114

)

901

B W Gillespie

Balance outstanding at start of year

12,882

12,864

Amounts advanced

426

286

Amounts repaid

(2,325

)

(268

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,983

12,882

Miss M J Gillespie

Balance outstanding at start of year

2,382

2,650

Amounts repaid

(2,325

)

(268

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

57

2,382

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

Date: .............................................