KINGSMITH CARE LTD


Directors	KING, Emma Louise
	SMITH, Lee Franklynn


Registered Number	07504701 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		70,819		126,848
Tangible assets	4		4,097		6,276
			74,916		133,124
Current assets
Debtors		247,262		307,156
Cash at bank and on hand		358,634		184,159
		605,896		491,315
Creditors amounts falling due within one year		(177,776)		(366,373)
Net current assets (liabilities)			428,120		124,942
Total assets less current liabilities			503,036		258,066
Net assets			503,036		258,066
Capital and reserves
Called up share capital			2		2
Profit and loss account			503,034		258,064
Shareholders' funds			503,036		258,066

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 September 2026, and are signed on its behalf by:

SMITH, Lee Franklynn
Director
Registered Company No. 07504701

KINGSMITH CARE LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets on a straight line basis.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	62		49

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	169,389	169,389
Additions	434	434
At 31 March 26	169,823	169,823
Amortisation and impairment
At 01 April 25	42,541	42,541
Charge for year	56,463	56,463
At 31 March 26	99,004	99,004
Net book value
At 31 March 26	70,819	70,819
At 31 March 25	126,848	126,848

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	3,034	1,091	23,184	27,309
Additions	-	-	673	673
At 31 March 26	3,034	1,091	23,857	27,982
Depreciation and impairment
At 01 April 25	3,034	1,058	16,941	21,033
Charge for year	-	19	2,833	2,852
At 31 March 26	3,034	1,077	19,774	23,885
Net book value
At 31 March 26	-	14	4,083	4,097
At 31 March 25	-	33	6,243	6,276