Registration number: 07849152

Haslemere Homecare Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Haslemere Homecare Limited

Company Information

Directors

Mr Duncan Kemp Mrs Lisa Kemp

Registered office

Haslemere House Lower Street Haslemere Surrey GU27 2PE

Accountants

Evo Accounting Limited Certified AccountantsSignal Suite D - 290 Unit 9 Oakhanger Business Park Bordon Hampshire GU35 9JA

Haslemere Homecare Limited

(Registration number: 07849152)
Balance Sheet as at 30 December 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Tangible assets	3	1,942	6,236
Current assets
Stocks	4	5,287	5,564
Debtors	5	165,257	180,610
Cash at bank and in hand		313,569	230,623
		484,113	416,797
Creditors: Amounts falling due within one year	7	(192,007)	(153,544)
Net current assets		292,106	263,253
Net assets		294,048	269,489
Capital and reserves
Called up share capital	8	100	100
Retained earnings		293,948	269,389
Shareholders' funds		294,048	269,489

For the financial year ending 30 December 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 September 2026 and signed on its behalf by:
 

......................................... Mr Duncan Kemp Director

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Haslemere House
Lower Street
Haslemere
Surrey
GU27 2PE

These financial statements were authorised for issue by the Board on 16 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax and discounts.

The company offers domicilary care services to both private and social services clients. Revenue is recognised once services have been provided.

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

Tax

Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the accounting period.

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

Were it material, deferred tax would be recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

No deferred tax has been recognised in these accounts as it is immaterial.

Current and deferred tax assets and liabilities are not discounted.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

At each reporting date these assets are reviewed to determine whether there is an indication of impairment. So far noevidence of impairment has been identified. Were impairment identified an appropriate accounting policy would be included explaining how this was dealt with.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	33.3% straight line
Leasehold improvements	Straight line over the period of the lease
Office Equipment	33.3% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Stocks

Stocks are stated at the lower of cost and net realisable value. At each reporting date, stocks are assessed for impairment. Were impairment identified an appropriate accounting policy would be included explaining how this was dealt with.

When stocks are utilised the carrying amount of that stock is recognised as an expense in cost of sales in the period that the stock was used.

Trade creditors

Short term creditors are measured at transaction price.

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease unless the payments to the lessor are structured to compensate for the lessor’s expected inflationary cost increases, in which case the related payments are charged to profit or loss in the period to which they relate.

Directors' loans

As permitted by FRS102 S1A loans to or from directors are recorded at transaction price.

Defined contribution pension obligation

Contributions to pension plans are expensed in the period to which they relate.

Financial instruments

Classification
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilties like trade and other accounts receivable and payable and loans to/from related parties.
 Recognition and measurement
Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.
 

3	Tangible assets

	Leasehold Improvements £	Office Equipment £	Computer Equipment £	Total £
Cost or valuation
At 31 December 2024	7,775	34,898	3,766	46,439
Additions	-	1,043	179	1,222
At 30 December 2025	7,775	35,941	3,945	47,661
Depreciation
At 31 December 2024	7,775	30,214	2,214	40,203
Charge for the year	-	4,497	1,019	5,516
At 30 December 2025	7,775	34,711	3,233	45,719
Carrying amount
At 30 December 2025	-	1,230	712	1,942
At 30 December 2024	-	1,552	4,684	6,236

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

4

Stocks

	2025 £	2024 £
Other inventories	5,287	5,564

5

Debtors

	2025 £	(As restated) 2024 £
Trade debtors	108,105	115,569
Other debtors	7,193	5,228
Prepayments	11,381	15,773
Accrued income	38,578	44,040
	165,257	180,610

6	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 60 (2024 - 63).

7

Creditors

Creditors: amounts falling due within one year

	2025 £	(As restated) 2024 £
Due within one year
Trade creditors	3,030	7,053
Taxation and social security	101,947	46,497
Accruals and deferred income	63,612	74,965
Other creditors	23,418	25,029
	192,007	153,544

£18,677 (£20,134 - 2024) of the other creditors is figure is made up of loans from the directors (see note 11).

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	22,181	21,466
Later than one year and not later than five years	88,786	88,320
Later than five years	114,112	136,758
	225,079	246,544

The amount of non-cancellable operating lease payments recognised as an expense during the year was £21,068 (2024 - £22,114).

10	Related party transactions

Loans to related parties

2025	Key management £	Total £
Advanced	84,609	84,609
Repaid	(84,609)	(84,609)
At end of period	-	-

2024	Key management £	Total £
Advanced	79,423	79,423
Repaid	(79,423)	(79,423)
At end of period	-	-

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2025

Terms of loans to related parties

Interest free loans with no fixed repayment date were made to and repaid by the two directors (one director in 2023) during the year.
 

Loans from related parties

2025	Key management £	Total £
At start of period	20,134	20,134
Advanced	91,763	91,763
Repaid	(93,220)	(93,220)
At end of period	18,677	18,677

2024	Key management £	Total £
At start of period	66,326	66,326
Advanced	119,471	119,471
Repaid	(165,663)	(165,663)
At end of period	20,134	20,134

Terms of loans from related parties

Interest free loans with no fixed repayment dates were made, to the company, by the two directors during the year
and in the previous year.
 

11	Deferred tax

A deferred tax liability of £485 (2024 - £1,512) and deferred tax asset of £438 (2024 - £398) have not been accounted for on the basis that they are immaterial.

12	Going Concern

The directors have considered future perfomance and current and future sources of funding and support and are confident that these will be more than adequate for the company's needs. Demand for the company's services remains strong and, due to the ever ageing population, and the quality of service provided, the directors are confident that it will continue to be so.

13	Restatement of 2024 Figures

The original 2024 Financial Statements were prepared using early adoption of The Periodic Review 2024 amendments to FRS102. The 2024 figures have been restated without such early adoption and the restated figures are shown in these Financial Statements.