REGISTERED NUMBER: 07248663 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2026

for

Darlo Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M G Darnell

Mrs R J Darnell

REGISTERED OFFICE:

53 Bedford Road

Rushden

Northamptonshire

NN10 OND

REGISTERED NUMBER:

07248663 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,961

4,709

7,961

4,709

CURRENT ASSETS

Stocks

-

2,000

Debtors

6

214,097

251,461

Cash at bank

548,413

586,464

762,510

839,925

CREDITORS

Amounts falling due within one year

7

231,875

249,863

NET CURRENT ASSETS

530,635

590,062

TOTAL ASSETS LESS CURRENT LIABILITIES

538,596

594,771

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

538,594

594,769

SHAREHOLDERS' FUNDS

538,596

594,771

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 22 September 2026 and were signed on its behalf by:

Mr M G Darnell - Director

1.	STATUTORY INFORMATION

Darlo 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.

Revenue

Turnover represents net invoices sale of goods and services.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise are being amortised evenly over their estimated useful life of nil years.

Franchise investment

Provision is made for amortisation on intangible assets, at rates calculated to write off the cost, of the asset over its expected useful life, and in line with the franchise agreement term.

Franchise - 5 years straight line.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Fixtures and fittings

-

25% on cost

Equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 102 (2025 - 110 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

£

COST

At 1 August 2025

and 31 July 2026

38,188

AMORTISATION

At 1 August 2025

and 31 July 2026

38,188

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

Plant and

and

to property

machinery

fittings

Equipment

Totals

£

£

£

£

£

COST

At 1 August 2025

101,413

3,160

70,360

32,305

207,238

Additions

-

5,700

-

965

6,665

Disposals

-

-

-

(3,953

)

(3,953

)

At 31 July 2026

101,413

8,860

70,360

29,317

209,950

DEPRECIATION

At 1 August 2025

101,413

790

70,360

29,966

202,529

Charge for year

-

2,215

-

1,198

3,413

Eliminated on disposal

-

-

-

(3,953

)

(3,953

)

At 31 July 2026

101,413

3,005

70,360

27,211

201,989

NET BOOK VALUE

At 31 July 2026

-

5,855

-

2,106

7,961

At 31 July 2025

-

2,370

-

2,339

4,709

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

187,239

185,451

Staff Loans

1,500

7,235

Prepayments

25,358

58,775

214,097

251,461

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

8,424

8,530

Social security and other taxes

28,797

-

Pension

11,221

-

Other creditors

9,700

15,150

Credit Card

114

705

Directors' current accounts

-

2,711

Accruals and deferred income

173,619

222,767

231,875

249,863

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1.00

2

2