Care And Management Services Limited

Care And Management Services Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	646,731	634,722
		646,731	634,722
Current assets
Debtors	4	889,590	471,802
Cash at bank and in hand		585,889	808,634
		1,475,479	1,280,436
Creditors: amount falling due within one year	5	(662,033)	(548,594)
Net current assets		813,446	731,842

Total assets less current liabilities		1,460,177	1,366,564
Provisions for liabilities	6	(12,631)	(13,943)
Net assets		1,447,546	1,352,621

Capital and reserves
Called up share capital		93,130	93,130
Profit and loss account		1,354,416	1,259,491
Shareholders' funds		1,447,546	1,352,621

For the year ended 31 March 2026 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 October 2026 and were signed on its behalf by:

-------------------------------
Roslyn Ann Clift
Director

Care And Management Services Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Care And Management Services Limited is a private company, limited by shares, registered in England and Wales, registration number 07139919, registration address Park Business Centre, Hastingwood Industrial Park Wood Lane, B24 9QR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Preference dividends

Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Preference shares

The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.

2.	Average number of employees Average number of employees during the year was 224 (2025 : 120).

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 01 April 2025	595,306	262,189	857,495
Additions	-	29,629	29,629
Disposals	-	(9,115)	(9,115)
At 31 March 2026	595,306	282,703	878,009
Depreciation
At 01 April 2025	-	222,773	222,773
Charge for year	-	16,708	16,708
On disposals	-	(8,203)	(8,203)
At 31 March 2026	-	231,278	231,278
Net book values
Closing balance as at 31 March 2026	595,306	51,425	646,731
Opening balance as at 01 April 2025	595,306	39,416	634,722

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	594,441	259,431
Other Debtors	295,149	212,371
	889,590	471,802

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	128,751	41,263
Bank Loans & Overdrafts	143,781	179,172
Taxation and Social Security	120,423	97,391
Other Creditors	269,078	230,768
	662,033	548,594

Provisions for liabilities

	2026 £		2025 £
Now Pension	12,631		13,943
	12,631		13,943

Advances and Credits

Mrs R Clift

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Mrs R Clift	(577)		0		0		0		0		0		(577)
	(577)		0		0		0		0		0		(577)

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Mrs R Clift	(577)		0		0		0		0		0		(577)
	(577)		0		0		0		0		0		(577)