Registration number: 09301503

Bowland Care Services Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 8

Bowland Care Services Ltd

Company Information

Directors

Mrs Emma Louise Hardcastle Mr Samuel Peter Hardcastle

Registered office

Raikes Brook Farrm Garstang Road Great Eccleston Preston PR3 0XA

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

Bowland Care Services Ltd

(Registration number: 09301503)
Statement of Financial Position as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	73,842	1,384
Current assets
Stocks	5	38,577	50,367
Debtors	6	41,060	22,074
Cash at bank and in hand		17,273	42,644
		96,910	115,085
Creditors: Amounts falling due within one year	7	(112,084)	(75,405)
Net current (liabilities)/assets		(15,174)	39,680
Total assets less current liabilities		58,668	41,064
Creditors: Amounts falling due after more than one year	7	(46,463)	-
Net assets		12,205	41,064
Capital and reserves
Called up share capital		112	112
Retained earnings		12,093	40,952
Shareholders' funds		12,205	41,064

For the financial year ending 30 November 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 Income Statement.

Approved and authorised by the Board on 28 August 2026 and signed on its behalf by:
 

......................................... Mrs Emma Louise Hardcastle Director

Bowland Care Services Ltd

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

1	General information

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

The address of its registered office is:
Raikes Brook Farrm Garstang Road
Great Eccleston
Preston
PR3 0XA

These financial statements were authorised for issue by the Board on 28 August 2026.

2	Accounting policies

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.

Revenue recognition

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

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bowland Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	20% on Cost
Motor Vehicles	20% on Cost
Office Equipment	33% on Cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Bowland Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

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.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 44 (2024 - 46).

Bowland Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	73	10,499	-	10,572
Additions	2,836	729	88,394	91,959
At 30 November 2025	2,909	11,228	88,394	102,531
Depreciation
At 1 December 2024	73	9,115	-	9,188
Charge for the year	567	1,255	17,679	19,501
At 30 November 2025	640	10,370	17,679	28,689
Carrying amount
At 30 November 2025	2,269	858	70,715	73,842
At 30 November 2024	-	1,384	-	1,384

Included in Motor Vehicles is an asset with initial cost of £84,333 and Net Book Value as at 31st November 2025 of £67,464 which is held under a hire purchase contract

5

Stocks

	2025 £	2024 £
Work in progress	38,577	50,367

6

Debtors

Current	2025 £	2024 £
Trade debtors	35,278	20,741
Prepayments	2,321	1,333
Other debtors	3,461	-
	41,060	22,074

Bowland Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	18,585	-
Trade creditors		3,509	-
Taxation and social security		79,226	67,633
Accruals and deferred income		2,250	2,000
Other creditors		8,514	5,772
		112,084	75,405

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	46,463	-

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	46,463	-

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	18,585	-

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

Bowland Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

9	Obligations under leases and hire purchase contracts (continued)

	2025 £	2024 £
Not later than one year	8,000	8,000
Later than one year and not later than five years	7,333	15,333
	15,333	23,333