REGISTERED NUMBER: 04395039 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ALTOGETHER CARE - CARE AT HOME LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

6

Income Statement

10

Other Comprehensive Income

11

Balance Sheet

12

Statement of Changes in Equity

13

Cash Flow Statement

14

Notes to the Cash Flow Statement

15

Notes to the Financial Statements

17

DIRECTORS:

C L Crocker-Westlake

S P Knell

L M Westlake

B Westlake

SECRETARY:

L M Westlake

REGISTERED OFFICE:

21 Glendinning Avenue

Weymouth

Dorset

DT4 7QF

REGISTERED NUMBER:

04395039 (England and Wales)

SENIOR STATUTORY AUDITOR:

Andrew A Clark FCA

AUDITORS:

Carter & Coley Limited

Chartered Accountants and Statutory Auditor

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

The directors present their strategic report for the year ended 31 August 2025.

REVIEW OF BUSINESS

The company achieved a turnover of £24,706,506 compared to £20,011,915 in the previous year;an increase of £4,694,591 (23.45%). The company generated a total pre-tax profit of £5,656,138 (2024 - £5,381,643) an

increase of £274,495 (5.1%).

The company's key financial and other performance indicators during the year were as follows:

Financial KPIs

2025

2024

Revenue per hour of care delivered

£29

£24.25

The company's non-financial key performance indicators are hours delivered.

Disabled Persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitude of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Engagement With Employees

Our workforce is our most valuable asset. We invest in training development, coaching and skills acquisition to ensure the required knowledge and behaviours are aligned with the Company's strategy and values. Personal development of our employees is a key pillar of the Company's strategy, and every employee is encouraged to utilise training for their career and personal development. The board regards the group employees as critical to deliver the vision, values and outcomes needed to meet our wider stakeholder expectations. It has established a number of channels to allow employees to be heard whether to raise concerns, make improvement suggestions or simply to appreciate how we work with them.

PRINCIPAL RISKS AND UNCERTAINTIES

Competitive and market risks

The company is subject to competitive markets which it mitigates with competitive pricing and confidence in the quality of care it provides.

Exposure to Credit, Liquidity and Cash Flow Risk

The company's operations include significant contracts with local authorities and primary care trusts to provide care in the community. These contracts are for fixed periods of time and the directors are satisfied that the company has limited exposure to credit risk as these services are, essentially, centrally funded and pay within the agreed terms. The company's liquidity risk is managed by ensuring reasonable trade credit payment terms with its suppliers and maintaining significant cash balances.

Regulatory Risk

The care sector is a highly regulated environment requiring specialist skills and training to work within the community. Management ensure all staff have sufficient training to deliver a high standard of care.

ON BEHALF OF THE BOARD:

B Westlake - Director

5 October 2026

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The principal activity of the company is providing specialised care at the home of the patient.

DIVIDENDS

No dividends will be distributed for the year ended 31 August 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

C L Crocker-Westlake

S P Knell

L M Westlake

B Westlake

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Carter & Coley Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

B Westlake - Director

5 October 2026

Opinion

We have audited the financial statements of Altogether Care - Care at Home Limited (the 'company') for the year ended 31 August 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

In order that we can understand the legal and regulatory frameworks that apply to the company we have utilised our existing knowledge of the business and which has been supported by discussions with directors. The audit team are briefed on these laws and regulations so that they can remain vigilant for non-compliance throughout the entire audit process.

The operational regulations which directly affect the financial statements or their notes include:

- Care Quality Commission regulations

- Health and safety laws

- GDPR

- Food hygiene laws

- Employment law and pension law

Any non-compliance with these operational regulations could result in fines and penalties that may have a material impact on the amounts disclosed within the financial statements.

Our method of identifying risks of material misstatement due to fraud include assessing events and conditions within the company that may be more susceptible to fraud due to the opportunities or incentives that exist therein. We have made enquiries to directors regarding their knowledge of any instances of fraud and we have investigated unusual transactions and unexpected relationships. We consider the potential for fraud to be highest in the areas of recognition of income and misappropriation of income.

Audit procedures are designed to respond to risks of material misstatement due to irregularities, including fraud.

As a result of our risk assessment procedures, we have planned and performed the following procedures to identify non-compliance with laws and regulations described above:

- Testing the disclosures contained within the financial statements to supporting evidence and ensuring compliance with relevant laws and regulations identified as having an effect on the financial statements.

- Discussion with directors relating to non-compliance with the laws and regulations identified as having an effect on the financial statements.

- Reviewing Care Quality Commission inspection reports to identify any non-compliance with laws and regulations.

- Performing substantive testing with regards to employees. Ensuring that employment contracts are on file, payroll is being operated correctly and, where necessary, pension deductions are being made.

- Performing analytical procedures to identify unusual and unexpected transactions that indicate potential material misstatement due to fraud.

- Controls related to revenue recognition were reviewed and substantive testing was undertaken to ensure that revenue is recognised in line with the company's accounting policy and in line with accounting standards.

- Risks relating to management override of controls were addressed by testing the appropriateness of journal entries and other adjustments. An assessment of whether accounting estimates are indicative of potential bias was undertaken.

- Unusual transactions were reviewed with directors to ensure that the commercial reasoning was reasonable within the normal course of business.

Due to the inherent limitations of an audit, there is an unavoidable risk that, despite properly planning and performing our audit in accordance with auditing standards, some material misstatements may not have been detected.

Auditing standards limit the audit procedures required to identify non-compliance with other operational laws and regulations to enquiry of directors and management and inspection of any correspondence. If a breach of operational regulations is not evident from relevant correspondence or disclosed to us, an audit is unlikely to detect that breach. In addition, the further removed non-compliance with laws and regulations is from the events and transactions included in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, the risk of not detecting material misstatement from due to fraud is higher than the risk of one not being detected through error as fraud may involve deliberate concealment through collusion, forgery, misrepresentations and intentional omissions.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew A Clark FCA (Senior Statutory Auditor)

for and on behalf of Carter & Coley Limited

Chartered Accountants and Statutory Auditor

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

5 October 2026

TURNOVER

24,706,506

20,011,915

Cost of sales

17,471,282

13,411,911

GROSS PROFIT

7,235,224

6,600,004

Administrative expenses

1,764,119

1,417,907

5,471,105

5,182,097

Other operating income

167

21,000

OPERATING PROFIT

4

5,471,272

5,203,097

Income from fixed asset investments

225,314

248,173

Interest receivable and similar income

70

-

225,384

248,173

5,696,656

5,451,270

Interest payable and similar expenses

5

40,518

69,627

PROFIT BEFORE TAXATION

5,656,138

5,381,643

Tax on profit

6

1,444,008

1,374,682

PROFIT FOR THE FINANCIAL YEAR

4,212,130

4,006,961

PROFIT FOR THE YEAR

4,212,130

4,006,961

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

4,212,130

4,006,961

FIXED ASSETS

Intangible assets

7

400,000

500,000

Tangible assets

8

4,214,021

3,116,107

Investments

9

3,850,000

3,850,000

8,464,021

7,466,107

CURRENT ASSETS

Stocks

10

-

1,180

Debtors

11

5,660,859

4,375,757

Cash at bank

5,426,355

3,624,369

11,087,214

8,001,306

CREDITORS

Amounts falling due within one year

12

1,724,081

1,783,792

NET CURRENT ASSETS

9,363,133

6,217,514

TOTAL ASSETS LESS CURRENT LIABILITIES

17,827,154

13,683,621

CREDITORS

Amounts falling due after more than one year

13

(878,948

)

(946,330

)

PROVISIONS FOR LIABILITIES

16

(4,325

)

(5,540

)

NET ASSETS

16,943,881

12,731,751

CAPITAL AND RESERVES

Called up share capital

17

1,000

1,000

Retained earnings

18

16,942,881

12,730,751

SHAREHOLDERS' FUNDS

16,943,881

12,731,751

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

B Westlake - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 September 2023

1,000

8,723,790

8,724,790

Changes in equity

Total comprehensive income

-

4,006,961

4,006,961

Balance at 31 August 2024

1,000

12,730,751

12,731,751

Changes in equity

Total comprehensive income

-

4,212,130

4,212,130

Balance at 31 August 2025

1,000

16,942,881

16,943,881

Cash flows from operating activities

Cash generated from operations

1

4,280,761

3,698,412

Interest paid

(40,518

)

(69,627

)

Tax paid

(1,390,136

)

(1,176,187

)

Net cash from operating activities

2,850,107

2,452,598

Cash flows from investing activities

Purchase of tangible fixed assets

(1,151,122

)

(965,123

)

Sale of tangible fixed assets

86

-

Interest received

70

-

Dividends received

170,227

278,562

Net cash from investing activities

(980,739

)

(686,561

)

Cash flows from financing activities

Loan repayments in year

(67,382

)

(62,180

)

Net cash from financing activities

(67,382

)

(62,180

)

Increase in cash and cash equivalents

1,801,986

1,703,857

Cash and cash equivalents at beginning of year

2

3,624,369

1,920,512

Cash and cash equivalents at end of year

2

5,426,355

3,624,369

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

Profit before taxation

5,656,138

5,381,643

Depreciation charges

152,597

140,038

Loss on disposal of fixed assets

525

-

Finance costs

40,518

69,627

Finance income

(225,384

)

(248,173

)

5,624,394

5,343,135

Decrease in stocks

1,180

2,850

Increase in trade and other debtors

(1,285,102

)

(1,748,021

)

(Decrease)/increase in trade and other creditors

(59,711

)

100,448

Cash generated from operations

4,280,761

3,698,412

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 August 2025

31/8/25

1/9/24

£

£

Cash and cash equivalents

5,426,355

3,624,369

Year ended 31 August 2024

31/8/24

1/9/23

£

£

Cash and cash equivalents

3,624,369

1,920,512

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/9/24

Cash flow

At 31/8/25

£

£

£

Net cash

Cash at bank and in hand

3,624,369

1,801,986

5,426,355

3,624,369

1,801,986

5,426,355

Debt

Debts falling due within 1 year

(69,876

)

(2,615

)

(72,491

)

Debts falling due after 1 year

(946,330

)

67,382

(878,948

)

(1,016,206

)

64,767

(951,439

)

Total

2,608,163

1,866,753

4,474,916

1.	STATUTORY INFORMATION

Altogether Care - Care at Home Limited is a private company, limited by shares , registered in England and Wales. 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" and the Companies

Act 2006. The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

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 revenue 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten 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.

Freehold property

-

see below

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

15% on reducing balance

Freehold property is being depreciated on a straight line basis over 100 years.

Fixed assets are initially recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Fixed asset investments

Investments are stated at cost less provision for impairment.

3.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

14,580,985

11,477,979

Social security costs

1,467,613

975,294

Other pension costs

305,986

236,012

16,354,584

12,689,285

The average number of employees during the year was as follows:

2025

2024

Administration and support

6

6

Care

546

505

552

511

2025

2024

£

£

Directors' remuneration

-

-

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Other operating leases

174,718

212,104

Depreciation - owned assets

52,597

40,037

Loss on disposal of fixed assets

525

-

Goodwill amortisation

100,000

100,000

Auditors' remuneration

11,180

10,000

5.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Interest on late tax

-

26,490

Other interest payable

40,518

43,137

40,518

69,627

6.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

1,445,223

1,372,778

Deferred tax

(1,215

)

1,904

Tax on profit

1,444,008

1,374,682

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

2025

2024

£

£

Profit before tax

5,656,138

5,381,643

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

1,414,035

1,345,411

Effects of:

Depreciation of non qualifying assets

36,413

29,271

Timing difference on partnership profits

(6,440

)

-

Total tax charge

1,444,008

1,374,682

7.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

1,000,000

AMORTISATION

At 1 September 2024

500,000

Amortisation for year

100,000

At 31 August 2025

600,000

NET BOOK VALUE

At 31 August 2025

400,000

At 31 August 2024

500,000