Safer Care Limited iXBRL

Company Registration Number: 08598105

Safer Care Limited

(A company limited by guarantee, not having a share capital)

Unaudited Financial Statements

for the financial year ended 31 July 2026

Safer Care Limited

(A company limited by guarantee, not having a share capital)

DIRECTORS AND OTHER INFORMATION


Directors	Pauline Turnbull
	Navneet Kapur
	Jennifer Shaw
	Louis Appleby


Company Registration Number	08598105


Registered Office and Business Address	Jean McFarlane Building
	University Of Manchester
	Oxford Road
	Manchester
	M13 9PL


Accountants	Langers
	Chartered Certified Accountants
	8-10 Gatley Road
	Cheadle
	Cheshire
	SK8 1PY

Safer Care Limited

(A company limited by guarantee, not having a share capital)

Company Registration Number: 08598105

STATEMENT OF FINANCIAL POSITION

as at 31 July 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

470

1,393

─────────

Current Assets

Cash and cash equivalents

11,436

15,489

Creditors: amounts falling due within one year

(1,038)

(906)

─────────

Net Current Assets

10,398

14,583

─────────

Total Assets less Current Liabilities

10,868

15,976

Provisions for liabilities

(89)

(264)

─────────

Net Assets

10,779

15,712

═════════

Reserves

Retained surplus

10,779

15,712

─────────

Equity attributable to owners of the company

10,779

15,712

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 15 September 2026 and signed on its behalf by



________________________________
Pauline Turnbull
Director

Safer Care Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2026

General Information

Safer Care Limited is a company limited by guarantee incorporated and registered in England. The registered number of the company is 08598105. The registered office of the company is Jean McFarlane Building, University Of Manchester, Oxford Road, Manchester, M13 9PL which is also the principal place of business of the company. The principal activity in the period of review was improving safety in mental health services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 July 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20%, 25% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

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.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including directors, during the financial year was 4, (2025 - 4).

2026

2025

Number

Number

Director

═════════


4.	Property, plant and equipment
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 August 2025	5,258	5,258
	Disposals	(2,766)	(2,766)
		─────────	─────────
	At 31 July 2026	2,492	2,492
		─────────	─────────
	Depreciation
	At 1 August 2025	3,865	3,865
	Charge for the financial year	623	623
	On disposals	(2,466)	(2,466)
		─────────	─────────
	At 31 July 2026	2,022	2,022
		─────────	─────────
	Net book value
	At 31 July 2026	470	470
		═════════	═════════
	At 31 July 2025	1,393	1,393
		═════════	═════════


5.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Accruals	1,038	906
		═════════	═════════


6.	Provisions for liabilities

	The amounts provided for deferred taxation are analysed below:

		Capital	Total	Total
		allowances

			2026	2025
		£	£	£

	At financial year start	264	264	411
	Released during the financial year	(175)	(175)	(147)
		─────────	─────────	─────────
	At financial year end	89	89	264
		═════════	═════════	═════════


7.	Income Statement

		2026	2025
		£	£

	At 1 August 2025	15,712	33,266
	Loss for the financial year	(4,933)	(17,554)
		─────────	─────────
	At 31 July 2026	10,779	15,712
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 July 2026.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.