Carehome Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Carehome Limited

Accountant's Report

For The Year Ended 31 March 2026

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Carehome Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Carehome Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member 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/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Carehome Limited , as a body, in accordance with the terms of our engagement letter dated 20 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Carehome Limited and state those matters that we have agreed to state to the directors of Carehome 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 Carehome Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Carehome 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 or loss of Carehome Limited . You consider that Carehome Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Carehome 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 financial statements.

ERC Accountants and Business Advisers Limited

9 October 2026

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings

11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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Carehome Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 04662017

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		167,338		170,652

			167,338		170,652
CURRENT ASSETS
Debtors	5	68,421		71,100
Cash at bank and in hand		554,120		481,220

		622,541		552,320
Creditors: Amounts Falling Due Within One Year	6	(85,150 )		(95,744 )

NET CURRENT ASSETS (LIABILITIES)			537,391		456,576

TOTAL ASSETS LESS CURRENT LIABILITIES			704,729		627,228

PROVISIONS FOR LIABILITIES
Deferred Taxation			(942 )		(883 )

NET ASSETS			703,787		626,345

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			703,587		626,145

SHAREHOLDERS' FUNDS			703,787		626,345

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Carehome Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P J Minogue

Director

9 October 2026

The notes on pages 5 to 7 form part of these financial statements.

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Carehome Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Carehome Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04662017 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	1% Straight line / 25% Reducing balance
Plant and machinery	25% Reducing balance
Motor vehicles	25% Reducing balance

2.4. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.5. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Carehome Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 13)

4. Tangible Assets

	Land & Property
	Freehold	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
As at 1 April 2025	189,979	24,058	27,000	241,037
Additions	-	2,936	-	2,936
Disposals	-	(4,748 )	(27,000 )	(31,748 )

As at 31 March 2026	189,979	22,246	-	212,225

Depreciation
As at 1 April 2025	24,521	20,891	24,973	70,385
Provided during the period	1,887	1,255	-	3,142
Disposals	-	(3,667 )	(24,973 )	(28,640 )

As at 31 March 2026	26,408	18,479	-	44,887

Net Book Value
As at 31 March 2026	163,571	3,767	-	167,338

As at 1 April 2025	165,458	3,167	2,027	170,652

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	68,421	71,100

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Carehome Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	347	976
Corporation tax	70,175	80,754
Other taxes and social security	11,667	11,127
Accruals and deferred income	2,898	2,748
Directors' loan accounts	63	139

	85,150	95,744

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

8. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

9. Related Party Transactions

The following related party transactions were undertaken during the year:

During the year a director withdrew amounts totalling £54,227 (2025: £49,726 and introduced capital of £54,200 (2025: £49,712). At the balance sheet date the amounts owed to the director totalled £28 (2025: £55).

During the year a director withdrew amounts totalling £33,699 (2025: £42,613) and introduced capital of £33,690 (2025: £42,612). At the balance sheet date the amounts owed to the director totalled £9 (2025: £19).

During the year a director withdrew amounts totalling £21,479 (2025: £32,565) and introduced capital of £32,500 (2025: £32,500). At the balance sheet date the amounts owed to the director totalled £8 (2025: £27).

During the year a director withdrew amounts totalling £33,715 (2025: £42,178) and introduced capital of £33,695 (2025: £42,149). At the balance sheet date the amounts owed to the director totalled £18 (2025: £38).

Dividends were paid to the directors in respect of their shareholdings totalling £140,960 (2025: £166,000).

The aggregate remuneration paid to key management personnel for the year was £21,500 (2024: £20,135).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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Directors	Mr P J Minogue
	Mrs J Minogue
	Mr C J Minogue
	Mr P D Minogue

Secretary	Mr P J Minogue

Company Number	04662017

Registered Office	Hanover Buildings
	11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN

Accountants	ERC Accountants & Business Advisers Limited
	Chartered Accountants
	Hanover Buildings
	11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN