E&G SENIOR CARE LIMITED


Directors	GUISHARD, Joseph Daniel
	JONES, Holly


Registered Address	Unit 3, Red Dragon Court South Road
	Bridgend Industrial Estate
	Bridgend
	CF31 3PT


Registered Number	09964202 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		51,582		40,445
			51,582		40,445
Current assets
Debtors	4	199,162		201,779
Cash at bank and on hand		127,237		92,610
		326,399		294,389
Creditors amounts falling due within one year	5	(267,774)		(220,701)
Net current assets (liabilities)			58,625		73,688
Total assets less current liabilities			110,207		114,133
Creditors amounts falling due after one year	6		(71,310)		(83,635)
Net assets			38,897		30,498
Capital and reserves
Called up share capital			100		100
Profit and loss account			38,797		30,398
Shareholders' funds			38,897		30,498

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 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 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 Board of Directors on 22 October 2026, and are signed on its behalf by:

GUISHARD, Joseph Daniel
Director
Registered Company No. 09964202

E&G SENIOR CARE LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

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).

	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
	Tangible fixed assets are initially recognised at cost and subsequently stated at historical cost less accumulated depreciation and any impairment losses. Depreciation is charged on a straight-line basis to write off the cost of assets, less their estimated residual values, over their expected useful economic lives. The depreciation rates applied are as follows: Office equipment and computers: 25% per annum (4 years), straight-line basis. Furniture, fixtures and fittings: 25% per annum (4 years), straight-line basis. Leasehold improvements: Over their estimated useful economic lives or the remaining lease term, whichever is shorter. The carrying values of tangible fixed assets are reviewed for impairment where events or changes in circumstances indicate that their carrying amounts may not be recoverable.

Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost and subsequently stated at historical cost less accumulated depreciation and any impairment losses.

Depreciation is charged on a straight-line basis to write off the cost of assets, less their estimated residual values, over their expected useful economic lives.

The depreciation rates applied are as follows:

Office equipment and computers: 25% per annum (4 years), straight-line basis.

Furniture, fixtures and fittings: 25% per annum (4 years), straight-line basis.

Leasehold improvements: Over their estimated useful economic lives or the remaining lease term, whichever is shorter.

The carrying values of tangible fixed assets are reviewed for impairment where events or changes in circumstances indicate that their carrying amounts may not be recoverable.


		Straight line (years)
	Office Equipment	4

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2026		2025
	Average number of employees during the year	60		55

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 February 25	77,553	77,553
Additions	27,954	27,954
At 31 January 26	105,507	105,507
Depreciation and impairment
At 01 February 25	37,108	37,108
Charge for year	16,817	16,817
At 31 January 26	53,925	53,925
Net book value
At 31 January 26	51,582	51,582
At 31 January 25	40,445	40,445

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	31,950	23,917
Other debtors	93,968	96,258
Prepayments and accrued income	73,244	79,823
Total	199,162	199,998


	The 2026 balance includes an amount of £43,312 due from RISE LLP, an entity under common control.

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	39,839	13,036
Bank borrowings and overdrafts	19,929	18,247
Taxation and social security	39,224	6,386
Other creditors	163,782	147,640
Accrued liabilities and deferred income	5,000	35,392
Total	267,774	220,701


	Bank borrowings include the current portion of the Funding Circle loan, amounting to £15,543 at 31 January 2026 (2025: £13,821). Other creditors include £13,923 owed to a director (2025: £13,612) and £19,377 owed to Cardiff Homecare, an entity under common control (2025: £62,159). The comparative figures for the year ended 31 January 2025 have been reclassified to reflect the appropriate presentation of bank clearing balances and the allocation of borrowings between amounts falling due within and after more than one year. The bank clearing account relates to internal direct debit transactions and does not represent an external bank borrowing. The reclassifications have no effect on the company's previously reported profit or net assets.

Bank borrowings include the current portion of the Funding Circle loan, amounting to £15,543 at 31 January 2026 (2025: £13,821).

Other creditors include £13,923 owed to a director (2025: £13,612) and £19,377 owed to Cardiff Homecare, an entity under common control (2025: £62,159).

The comparative figures for the year ended 31 January 2025 have been reclassified to reflect the appropriate presentation of bank clearing balances and the allocation of borrowings between amounts falling due within and after more than one year.

The bank clearing account relates to internal direct debit transactions and does not represent an external bank borrowing. The reclassifications have no effect on the company's previously reported profit or net assets.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	71,310	83,635
Total	71,310	83,635


	At 31 January 2026, the outstanding Funding Circle loan principal amounted to £86,853, of which £71,310 is repayable after more than one year. The comparative balance of long-term borrowings at 31 January 2025 was £83,635, as disclosed in the balance sheet. The Funding Circle loan is supported by a personal guarantee provided by a director of the company. The guarantee relates to the company's borrowing obligations and does not constitute security over the assets of the company. The 2025 comparative figures have been reclassified to reflect the allocation of borrowings between amounts falling due within one year and amounts falling due after more than one year. This reclassification has no effect on the company's previously reported profit or net assets.

At 31 January 2026, the outstanding Funding Circle loan principal amounted to £86,853, of which £71,310 is repayable after more than one year.

The comparative balance of long-term borrowings at 31 January 2025 was £83,635, as disclosed in the balance sheet.

The Funding Circle loan is supported by a personal guarantee provided by a director of the company. The guarantee relates to the company's borrowing obligations and does not constitute security over the assets of the company.

The 2025 comparative figures have been reclassified to reflect the allocation of borrowings between amounts falling due within one year and amounts falling due after more than one year. This reclassification has no effect on the company's previously reported profit or net assets.

7.	Share capital
	Called-up ordinary share capital 2026 - £100 2025 - £100

8.	Related party transactions
	The company has balances with RISE LLP and Cardiff Homecare, entities under common control. Related party Amount owed by RISE LLP 2026 - £43,312 2025 - £47,312 Amount owed to Cardiff Homecare 2026 - £19,377 2025 - £62,159