P.S We Care Ltd.

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 12398130

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		84,461		74,340

			84,461		74,340
CURRENT ASSETS
Debtors		103,591		60,136
Cash at bank and in hand		153,133		62,020

		256,724		122,156
Creditors: Amounts Falling Due Within One Year		(198,134 )		(112,644 )

NET CURRENT ASSETS (LIABILITIES)			58,590		9,512

TOTAL ASSETS LESS CURRENT LIABILITIES			143,051		83,852

Creditors: Amounts Falling Due After More Than One Year			(58,370 )		(60,793 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,790 )		(14,745 )

NET ASSETS			73,891		8,314

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			73,889		8,312

SHAREHOLDERS' FUNDS			73,891		8,314

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P.S We Care Ltd.

Abridged Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs S L Johnson

Director

5 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

P.S We Care Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 12398130 . The registered office is Suite 2, Ground Floor, Commerce House, Ridings Park, Eastern Way, Cannock, WS11 7FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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P.S We Care Ltd.

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 53 (2025: 41)

4. Tangible Assets

	Total
	£
Cost
As at 1 February 2025	110,699
Additions	39,293
Disposals	(18,490 )

As at 31 January 2026	131,502

...CONTINUED

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P.S We Care Ltd.

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	36,359
Provided during the period	22,184
Disposals	(11,502 )

As at 31 January 2026	47,041

Net Book Value
As at 31 January 2026	84,461

As at 1 February 2025	74,340

5. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,953	11,773
Later than one year and not later than five years	58,370	60,793

	71,323	72,566

	71,323	72,566

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mrs Sophie Johnson	1,319	-	-	-	-
Mr Stefan Johnson	1,319	-	-	-	-

The above loans were repaid within 9 months of the year end.

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