AGAPE CARE SOLUTIONS LTD


Director	MRS A BARKER


Registered Address	369-371 Ashley Road
	Poole
	BH14 0AS


Registered Number	07615494 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets			20,492		65,177
			20,492		65,177
Current assets
Debtors	4,5	381,125		250,034
Cash at bank and on hand		4,565		17
		385,690		250,051
Creditors amounts falling due within one year	6	(562,794)		(314,745)
Net current assets (liabilities)			(177,104)		(64,694)
Total assets less current liabilities			(156,612)		483
Creditors amounts falling due after one year	7		-		(34,604)
Net assets			(156,612)		(34,121)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(156,614)		(34,123)
Shareholders' funds			(156,612)		(34,121)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 October 2026, and are signed on its behalf by:

MRS A BARKER
Director
Registered Company No. 07615494

AGAPE CARE SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Going concern
	31 October 2025, the company had significant amounts outstanding to creditors, including HM Revenue & Customs, and was experiencing cash flow difficulties. Subsequent to the year end, the directors sought to restructure the company's liabilities through a Company Voluntary Arrangement ("CVA"). The CVA was approved by the company's creditors in April 2026 and included debts totalling approximately £572,000, including associated professional fees. The directors have prepared forecasts and projections for a period of at least twelve months from the date of approval of these financial statements. These forecasts take into account the company's ongoing trading activities, anticipated cash flows and the payment obligations arising under the CVA. On the basis of these forecasts, the directors have a reasonable expectation that the company will have sufficient resources to continue in operational existence and to meet its obligations under the CVA as they fall due. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Going concern

31 October 2025, the company had significant amounts outstanding to creditors, including HM Revenue & Customs, and was experiencing cash flow difficulties.

Subsequent to the year end, the directors sought to restructure the company's liabilities through a Company Voluntary Arrangement ("CVA"). The CVA was approved by the company's creditors in April 2026 and included debts totalling approximately £572,000, including associated professional fees.

The directors have prepared forecasts and projections for a period of at least twelve months from the date of approval of these financial statements. These forecasts take into account the company's ongoing trading activities, anticipated cash flows and the payment obligations arising under the CVA.

On the basis of these forecasts, the directors have a reasonable expectation that the company will have sufficient resources to continue in operational existence and to meet its obligations under the CVA as they fall due. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

	Turnover policy
	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 rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	43		37

3.	Prior period adjustment
	During the year, the company identified that research and development tax credits recognised in a previous accounting period included amounts which were subsequently determined to be repayable to HM Revenue & Customs. The financial statements have therefore been restated to recognise an additional liability to HM Revenue & Customs of £25,000, with a corresponding adjustment to reserves by increasing retained losses carried forward.

Prior period adjustment

During the year, the company identified that research and development tax credits recognised in a previous accounting period included amounts which were subsequently determined to be repayable to HM Revenue & Customs.

The financial statements have therefore been restated to recognise an additional liability to HM Revenue & Customs of £25,000, with a corresponding adjustment to reserves by increasing retained losses carried forward.

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	160,654	150,841
Other debtors	101,014	23,579
Prepayments and accrued income	-	1,500
Total	261,668	175,920

5.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	119,457	74,114
Total	119,457	74,114

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	70,839	60,057
Taxation and social security	453,871	194,988
Finance lease and HP contracts	-	30,944
Other creditors	28,484	27,346
Accrued liabilities and deferred income	9,600	1,410
Total	562,794	314,745

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	18,225
Other creditors	-	16,379
Total	-	34,604

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	-		47,324

9.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
MRS A BARKER	0	119,457	0	119,457
	0	119,457	0	119,457


	During the year, the company made a loan to the director. The amount outstanding at 31 October 2025 was £119,457 and remained outstanding at the date of approval of these financial statements. Interest amounting to £3,602 was charged on the outstanding loan balance during the year, based on the HMRC official rate of interest, as applicable. The balance is unsecured and repayable on demand.

10.	Events after reporting date
	Subsequent to the year end, in May 2026, the company's creditors approved a Company Voluntary Arrangement. The total debts subject to the arrangement, including associated professional costs, were approximately £572,000. These included amounts due to HM Revenue & Customs, including approximately £25,000 relating to the repayment of previously claimed research and development tax relief. The CVA was not approved at the balance sheet date and accordingly the financial statements do not reflect any subsequent compromise of creditors arising under the arrangement.

10.

Events after reporting date

Subsequent to the year end, in May 2026, the company's creditors approved a Company Voluntary Arrangement. The total debts subject to the arrangement, including associated professional costs, were approximately £572,000. These included amounts due to HM Revenue & Customs, including approximately £25,000 relating to the repayment of previously claimed research and development tax relief.

The CVA was not approved at the balance sheet date and accordingly the financial statements do not reflect any subsequent compromise of creditors arising under the arrangement.