Registration number: 08472265

Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited

Company Information

Director

Mr L O O'Murchu

Registered office

Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants

MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited
for the Period Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Coastal Homecare (Hove) Limited for the period ended 31 July 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Coastal Homecare (Hove) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Coastal Homecare (Hove) Limited and state those matters that we have agreed to state to the Board of Directors of Coastal Homecare (Hove) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Coastal Homecare (Hove) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Coastal Homecare (Hove) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Coastal Homecare (Hove) Limited. You consider that Coastal Homecare (Hove) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Coastal Homecare (Hove) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

31 July 2026

Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited

(Registration number: 08472265)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	29,182	-
Tangible assets	5	25,514	15,452
		54,696	15,452
Current assets
Debtors	6	889,319	849,987
Cash at bank and in hand		246,649	163,042
		1,135,968	1,013,029
Creditors: Amounts falling due within one year	7	(499,994)	(418,373)
Net current assets		635,974	594,656
Total assets less current liabilities		690,670	610,108
Provisions for liabilities		(8,692)	(3,863)
Net assets		681,978	606,245
Capital and reserves
Called up share capital	8	100	100
Retained earnings		681,878	606,145
Shareholders' funds		681,978	606,245

For the financial period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his 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 Profit and Loss Account.

Approved and authorised by the director on 31 July 2026
 

Mr L O O'Murchu Director

Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 July 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:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the director on 31 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 July 2025

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 balance sheet 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
Furniture & fittings	25% Reducing Balance
Motor vehicles	25% Reducing Balance
Office equipment	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software development	Straight line over 5 years when available for use

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 July 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 the director) during the period, was 127 (2024 - 121).

Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 July 2025

4	Intangible assets

	Goodwill  £	Other intangible assets  £	Total £
Cost or valuation
At 1 May 2024	30,000	-	30,000
Additions acquired separately	-	29,182	29,182
At 31 July 2025	30,000	29,182	59,182
Amortisation
At 1 May 2024	30,000	-	30,000
At 31 July 2025	30,000	-	30,000
Carrying amount
At 31 July 2025	-	29,182	29,182

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	27,172	55,640	82,812
Additions	5,600	11,983	17,583
Disposals	-	(4,100)	(4,100)
At 31 July 2025	32,772	63,523	96,295
Depreciation
At 1 May 2024	19,145	48,215	67,360
Charge for the period	3,018	3,774	6,792
Eliminated on disposal	-	(3,371)	(3,371)
At 31 July 2025	22,163	48,618	70,781
Carrying amount
At 31 July 2025	10,609	14,905	25,514
At 30 April 2024	8,027	7,425	15,452

Coastal Homecare (Hove) Limited

trading as Coastal Home Care (Hove) Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 July 2025

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		396,006	344,793
Amounts owed by related parties		422,922	310,000
Prepayments		34,926	27,831
Other debtors		35,465	167,363
		889,319	849,987

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	248,168	156,074
Taxation and social security	73,551	166,073
Accruals and deferred income	126,342	94,093
Other creditors	51,933	2,133
	499,994	418,373

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100