REGISTERED NUMBER: 02897217 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

COMMUNITY BASED CARE HEALTH FEDERATION

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr J W Taylor

Ms T K Graham

Dr P Kenworthy

SECRETARY:

Ms K M Watson

REGISTERED OFFICE:

Unit 7 Queens Park

Team Valley Trading Estate

Gateshead

NE11 0QD

REGISTERED NUMBER:

02897217 (England and Wales)

ACCOUNTANTS:

Mitchells Grievson

Chartered Accountants

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

FIXED ASSETS

Tangible assets

4

12,363

33,637

Investments

5

2

2

12,365

33,639

CURRENT ASSETS

Stocks

1,415

1,415

Debtors

6

1,039,080

1,254,066

Cash at bank

694,592

1,151,834

1,735,087

2,407,315

CREDITORS

Amounts falling due within one year

7

502,015

535,942

NET CURRENT ASSETS

1,233,072

1,871,373

TOTAL ASSETS LESS CURRENT LIABILITIES

1,245,437

1,905,012

PROVISIONS FOR LIABILITIES

-

8,410

NET ASSETS

1,245,437

1,896,602

RESERVES

Capital redemption reserve

14,802

14,802

Income and expenditure account

1,230,635

1,881,800

1,245,437

1,896,602

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

Dr J W Taylor - Director

1.	STATUTORY INFORMATION

Community Based Care Health Federation Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Ground Floor, Building 7, Queens Park, Queensway, Team Valley, Gateshead, Tyne and Wear, NE11 0QD.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue represents income from medical services, recognised on an accruals basis when the service is delivered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in surplus or deficit.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a longterm interest and shares control under a contractual agreement are classified as jointly controlled entities.

Stocks

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

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to

the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when

there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at

transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference

shares that are classified as debt, are initially recognised at transaction price unless the arrangement

constitutes a financing transaction, where the debt instrument is measured at the present value of the future

payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are

not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year

or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at

transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Leases

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Rentals payable under operating leases, including any lease incentives received, are charged to profit and loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Pension costs and other post-retirement benefits

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

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of the fair value less costs to sell and value in use. In assessing value in use. the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Employee benefits

The costs of short-term employee 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.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 117 (2025 - 123 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

58,863

190,330

249,193

Disposals

-

(120

)

(120

)

At 31 March 2026

58,863

190,210

249,073

DEPRECIATION

At 1 April 2025

49,969

165,587

215,556

Charge for year

2,977

18,297

21,274

Eliminated on disposal

-

(120

)

(120

)

At 31 March 2026

52,946

183,764

236,710

NET BOOK VALUE

At 31 March 2026

5,917

6,446

12,363

At 31 March 2025

8,894

24,743

33,637

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

2

NET BOOK VALUE

At 31 March 2026

2

At 31 March 2025

2

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Community Based Care Trading Ltd

Registered office: Ground Floor, Building 7, Queens Park, Queensway, Team Valley, Gateshead, NE11 0QD

Nature of business: Healthcare providers

%

Class of shares:

holding

£1 Ordinary

100.00

Community Based Care Workforce Solutions Ltd

Registered office: Ground Floor, Building 7, Queens Park, Queensway, Team Valley, Gateshead, NE11 0QD

Nature of business: Healthcare providers

%

Class of shares:

holding

£1 Ordinary

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

770,935

696,956

Other debtors

268,145

557,110

1,039,080

1,254,066

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

221,750

160,296

Taxation and social security

-

101,733

Other creditors

280,265

273,913

502,015

535,942

8.	RELATED PARTY DISCLOSURES

Included within debtors are: amounts of £43,490 (2025 : £53,168) due from Community Based Care Bureau Limited, a company who has common directors; an amount of £nil (2025: £147,631) due from Community Based Care Workforce Solutions Limited and £13,000 (2025 : £16,071) due from Community Based Care Trading Limited, the companies which are 100% subsidiary of Community Based Care Health Federation Limited.

Included within creditors is an amount of £102,745 (2025 : £100,000) due to Gateshead Community Based Care Services Limited, a company who has common directors; an amount of £81,237 (2025 : £nil) due to Community Based Care Workforce Solutions Limited a company which is 100% subsidiary of Community Based Care Health Federation Limited.

9.	MEMBERS' LIABILITY

The company is limited by guarantee, not having a share capital and consequently the liability of members is

limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company

on winding up such amounts as may be required not exceeding £1.