Registration number: 07721267

Red Rose Homecare Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Red Rose Homecare Ltd

Balance Sheet

as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	8,070	8,789
Current assets
Stocks		3,944	2,377
Debtors	6	381,962	298,004
Cash at bank and in hand		34,978	46,088
		420,884	346,469
Creditors: Amounts falling due within one year	7	(340,035)	(304,940)
Net current assets		80,849	41,529
Total assets less current liabilities		88,919	50,318
Provisions for liabilities		(2,017)	(2,197)
Net assets		86,902	48,121
Capital and reserves
Allotted, called up and fully paid share capital		100	100
Profit and loss account		86,802	48,021
Shareholders' funds		86,902	48,121

Registration number: 07721267

Red Rose Homecare Ltd

Balance Sheet

as at 31 December 2025 (continued)

For the financial year ending 31 December 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 year 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 8 October 2026
 

......................................... Mr R P Burgess Director

Red Rose Homecare Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 07721267.

The address of its registered office is:
Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ

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 turnover 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.

Red Rose Homecare Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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.

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 statement of financial position 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:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance
Motor vehicles	25% straight line
Office equipment	25% reducing balance

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
Franchisee licences	Over 10 years

Red Rose Homecare Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

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 year was 50 (2024 - 54).

Red Rose Homecare Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

4	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 January 2025	26,160	26,160
At 31 December 2025	26,160	26,160
Amortisation
At 1 January 2025	26,160	26,160
At 31 December 2025	26,160	26,160
Net book value:
At 31 December 2025	-	-
At 31 December 2024	-	-

Red Rose Homecare Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

5	Tangible assets

	Fixtures, fittings and equipment  £	Motor vehicles  £	Total £
Cost
At 1 January 2025	10,582	3,995	14,577
Additions	113	-	113
Disposals	-	(3,995)	(3,995)
At 31 December 2025	10,695	-	10,695
Depreciation
At 1 January 2025	1,793	3,995	5,788
Charge for the period	832	-	832
Eliminated on disposal	-	(3,995)	(3,995)
At 31 December 2025	2,625	-	2,625
Net book value
At 31 December 2025	8,070	-	8,070
At 31 December 2024	8,789	-	8,789

6

Debtors

Current	2025 £	2024 £
Trade debtors	94,937	121,347
Amounts owed by related parties	280,004	167,756
Prepayments	7,021	8,901
	381,962	298,004

Red Rose Homecare Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 December 2025 (continued)

7

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	10,378	12,653
Amounts owed to group undertakings and undertakings in which the company has a participating interest	165,800	173,300
Taxation and social security	38,480	19,766
Corporation tax liability	11,769	-
Accruals and deferred income	34,885	33,880
Other creditors	78,230	65,306
Directors loan accounts	493	35
	340,035	304,940

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	9,847	20,347
Later than one year and not later than five years	2,151	11,999
	11,998	32,346

The amount of non-cancellable operating lease payments recognised as an expense during the year was £20,347 (2024 - £10,696).