Nightingales Goldencare Limited


Director	Benjamin Chudley


Registered Address	Nightingales Golden Care Ltd
	1000 Lakeside North Harbour
	Portsmouth
	PO6 3EZ


Registered Number	04383425 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		57,120		14,344
			57,120		14,344
Current assets
Debtors		299,576		137,127
Cash at bank and on hand		97,159		11,469
		396,735		148,596
Creditors amounts falling due within one year	4	(55,103)		(123,806)
Net current assets (liabilities)			341,632		24,790
Total assets less current liabilities			398,752		39,134
Creditors amounts falling due after one year	5		(18,300)		-
Provisions for liabilities	6		(127,022)		(16,643)
Net assets			253,430		22,491
Capital and reserves
Called up share capital			101		101
Share premium			15,585		15,585
Profit and loss account			237,744		6,805
Shareholders' funds			253,430		22,491

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 23 September 2026, and are signed on its behalf by:

Benjamin Chudley
Director
Registered Company No. 04383425

Nightingales Goldencare Limited

Notes to the Financial Statements
for the year ended 31 May 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).

	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 sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	31		29

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 June 25	14,342	6,151	11,928	32,421
Additions	49,513	-	1,137	50,650
At 31 May 26	63,855	6,151	13,065	83,071
Depreciation and impairment
At 01 June 25	1,793	5,762	10,522	18,077
Charge for year	7,402	97	375	7,874
At 31 May 26	9,195	5,859	10,897	25,951
Net book value
At 31 May 26	54,660	292	2,168	57,120
At 31 May 25	12,549	389	1,406	14,344

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,438	101,782
Bank borrowings and overdrafts	5,700	-
Convertible loans	1,192	2,010
Accrued liabilities and deferred income	44,773	20,014
Total	55,103	123,806

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	18,300	-
Total	18,300	-

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	127,022	16,643
Total	127,022	16,643