Person Centred Services Limited Accounts






	Person Centred Services Limited

	Company No. 07248300
	Information for Filing with The Registrar
	31 March 2026





The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company is to provide Care at Home and Companionship. The company is committed to providing high quality person-centred support within the communities that it serves.
Directors
The Directors who served at any time during the year were as follows:




D. Machacek (Appointed 7 April 2025)
C. O'Donovan (Appointed 7 April 2025)
G. Parker (Appointed 7 April 2025)
L.A. Roberts (Resigned 7 April 2025)

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

G. Parker
Director
28 September 2026



at	31 March 2026
Company No.		Notes	2026	2025
			£	£
Fixed assets

Tangible assets		6	2,275	-


			2,275	-
Current assets

Debtors		7	127,082	43,632

Cash at bank and in hand			13,022	50,059
			140,104	93,691

Creditors: amounts falling due within one year		8	(30,425)	(16,329)

Net current assets			109,679	77,362

Total assets less current liabilities			111,954	77,362





Net assets			111,954	77,362


Capital and reserves
Called up share capital		10	1	1



Profit and loss account		12	111,953	77,361

Total equity			111,954	77,362




These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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.

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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 28 September 2026 and signed on its behalf by:
G. Parker
Director
28 September 2026

for the year ended 31 March 2026

General information

Person Centred Services Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07248300

Its registered office is:

Office 29

Park View Business Centre

Combermere, Whitchurch

Shropshire

SY13 4AL

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Accounting policies

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Computer equipment 33% Straight Line

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation

The tax expense represents the sum of the tax currently payable which is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expenditure that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Employee benefits

The costs of short-term benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Change in length of the reporting period

During the previous period, the company changed its financial year from 31 May to 31 March. As a result, the comparative figures for the period ended 31 March 2025 relate to a 10-month period and are therefore not directly comparable with the current year figures for the year ended 31 March 2026.

4	Items of income or expenses of exceptional size or incidence
		2026	2025
		£	£
	Exceptional items	7,606	-
		7,606	-
	Exceptional costs of £7,606 relate to professional services in respect of sponsorship staff.

5	Employees
	The average monthly number of employees (including directors) during the period was:
		2026	2025
		Number	Number
	Total	10	9

6	Tangible fixed assets
		Fixtures, fittings and equipment		Total
			£	£
	Cost or revaluation

	Additions		2,815	2,815



	At 31 March 2026		2,815	2,815
	Depreciation

	Charge for the year		540	540



	At 31 March 2026		540	540
	Net book values
	At 31 March 2026		2,275	2,275

7	Debtors
		2026	2025
		£	£
	Trade debtors	26,997	22,084




	Loans to directors	-	15,301
	Other debtors	86,267	-
	Prepayments and accrued income	13,818	6,247
		127,082	43,632

8	Creditors: amounts falling due within one year
		2026	2025
		£	£

	Bank loans and overdrafts	-	408


	Trade creditors	70	-

	Taxes and social security	17,038	6,659

	Other creditors	1,184	1,223
	Accruals and deferred income	12,133	8,039
		30,425	16,329

9	Director's advances, credits and guarantees
	Mrs L A Roberts	2026	2025
		£	£
	Balance outstanding at start of year	15,301	36,431
	Amounts advanced	-	2,872
	Amounts repaid	(15,301)	(24,002)
	Balance outstanding at end of year	-	15,301
	The Director's loan was repaid in full on 7 April 2025.

10	Share Capital
	Ordinary share capital issued and fully unpaid	2026	2025	2026	2025
		Number	Number	£	£
	Ordinary shares of £1 each	1	1	1	1

Related party disclosure

The company is a wholly owned subsidiary of Lipa Care Limited.

The company has several related parties by virtue of common directorship. At 31 March 2026, included within other debtors are amounts totalling £86,267 (2025: £nil) due from related parties.

Reserves