REGISTERED NUMBER: NI637100 (Northern Ireland)

Financial Statements for the Year Ended 31 March 2026

for

Care Plus (N.I.) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Maguire

Mr K Maguire

SECRETARY:

Mr K Maguire

REGISTERED OFFICE:

Unit 62 & 63 Enniskillen Business Centre

21 Lackaboy Road

Enniskillen

Co. Fermanagh

BT74 4RL

REGISTERED NUMBER:

NI637100 (Northern Ireland)

ACCOUNTANTS:

Dundas Gallagher

Chartered Accountants and Statutory Auditors

Thistlebank House

2 Old Henry Street

Enniskillen

Co. Fermanagh

BT74 7JX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

73,489

66,447

73,489

66,447

CURRENT ASSETS

Debtors

6

102,602

78,147

Cash at bank

940,201

653,447

1,042,803

731,594

CREDITORS

Amounts falling due within one year

7

558,953

433,837

NET CURRENT ASSETS

483,850

297,757

TOTAL ASSETS LESS CURRENT LIABILITIES

557,339

364,204

PROVISIONS FOR LIABILITIES

18,049

14,151

NET ASSETS

539,290

350,053

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

539,190

349,953

539,290

350,053

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Mrs J Maguire - Director

1.	STATUTORY INFORMATION

Care Plus (N.I.) Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

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

Plant and machinery etc

-

10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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 269 (2025 - 255 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

250,000

AMORTISATION

At 1 April 2025

and 31 March 2026

250,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

107,894

Additions

15,207

At 31 March 2026

123,101

DEPRECIATION

At 1 April 2025

41,447

Charge for year

8,165

At 31 March 2026

49,612

NET BOOK VALUE

At 31 March 2026

73,489

At 31 March 2025

66,447

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

83,754

65,797

Other debtors

18,848

12,350

102,602

78,147

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

553

119

Trade creditors

5,008

4,984

Taxation and social security

144,252

66,016

Other creditors

409,140

362,718

558,953

433,837