REGISTERED NUMBER: 05649608 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CAREYOURWAY HOMECARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S Sabater Romero

Mr M Sabater Romero

Mr J Sabater Romero

Miss Y Sabater Romero

SECRETARY:

Mr M Sabater Romero

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

05649608 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Lloyds

31 Fore Street

Totnes

Devon

TQ9 5HH

FIXED ASSETS

Tangible assets

4

61,813

86,394

CURRENT ASSETS

Debtors

5

207,201

151,251

Cash at bank

448,568

381,261

655,769

532,512

CREDITORS

Amounts falling due within one year

6

222,975

218,360

NET CURRENT ASSETS

432,794

314,152

TOTAL ASSETS LESS CURRENT LIABILITIES

494,607

400,546

PROVISIONS FOR LIABILITIES

13,824

20,602

NET ASSETS

480,783

379,944

CAPITAL AND RESERVES

Called up share capital

21

21

Retained earnings

480,762

379,923

SHAREHOLDERS' FUNDS

480,783

379,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2026 and were signed on its behalf by:

Mr M Sabater Romero - Director

1.	STATUTORY INFORMATION

CareYourWay Homecare Ltd 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

10% on cost

Fixtures, Fittings and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 73 (2025 - 72 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Fittings

Short

and

Motor

Computer

leasehold

equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

127,121

66,276

36,651

13,251

243,299

Additions

-

150

-

1,910

2,060

Disposals

-

-

(28,301

)

(330

)

(28,631

)

At 31 March 2026

127,121

66,426

8,350

14,831

216,728

DEPRECIATION

At 1 April 2025

76,272

45,139

26,045

9,449

156,905

Charge for year

12,712

3,193

660

1,864

18,429

Eliminated on disposal

-

-

(20,337

)

(82

)

(20,419

)

At 31 March 2026

88,984

48,332

6,368

11,231

154,915

NET BOOK VALUE

At 31 March 2026

38,137

18,094

1,982

3,600

61,813

At 31 March 2025

50,849

21,137

10,606

3,802

86,394

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

36,651

Transfer to ownership

(36,651

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

26,045

Transfer to ownership

(26,045

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

10,606

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

101,024

91,994

Amounts owed by associates

60,395

31,487

Other debtors

32,366

14,971

Prepayments

13,416

12,799

207,201

151,251

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

1,666

Trade creditors

9,180

5,073

Tax

91,585

95,906

Social security and other taxes

45,178

38,618

Other creditors

45,706

26,905

Directors' current accounts

20,590

41,767

Accrued expenses

10,736

8,425

222,975

218,360

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

-

1,666

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr M Sabater Romero and Mrs S Sabater Romero

Balance outstanding at start of year

(22,837

)

(75,168

)

Amounts advanced

99,528

78,016

Amounts repaid

(76,691

)

(25,685

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(22,837

)

Miss Y Sabater Romero

Balance outstanding at start of year

(11,321

)

(13,710

)

Amounts advanced

3,594

14,838

Amounts repaid

(5,654

)

(12,449

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(13,381

)

(11,321

)

Mr J Sabater Romero

Balance outstanding at start of year

(7,609

)

(9,020

)

Amounts advanced

6,030

13,979

Amounts repaid

(5,630

)

(12,568

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,209

)

(7,609

)

Loans are unsecured, interest free and repayable on demand.

9.	RELATED PARTY DISCLOSURES

During the year a loan repayment was made from Careyourway Franchising Ltd of £20. Careyourway Franchising is a company which shares the same directors. The amount owed from Careyourway Franchising at the year end is £29,265 (2025: £29,285). The loan is unsecured, interest free and repayable on demand.

During the year an additional loan was made to Careyourway Group Ltd of £28,496. Careyourway Group is a company which shares the same Directors. The amount owed from Careyourway Group at the year end is £29,474 (2025:- £978). The loan is unsecured, interest free and repayable on demand.

During the year an additional loan was made to HR Advise Ltd of £432. HR Advise is a company which shares the same Directors. The amount owed from HR Advise at the year end is £1,656 (2025: £1,224). The loan is unsecured, interest free and repayable on demand.

During the year dividends were paid to CareYourWay Group Ltd of £156,000.