Company registration number: 07502705
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
HBS Care Ltd
Pages for filing with the Registrar
Company registration number: 07502705
HBS Care Ltd
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 81,811 102,263
81,811 102,263
Current assets
Debtors 160,066 166,469
Cash at bank and in hand 149,940 92,312
310,006 258,781
Creditors: amounts falling due within one year
(165,758) (151,252)
Net current assets 144,248 107,529
Total assets less current liabilities 226,059 209,792
Creditors: Amounts falling due after more than one year
(60,233) (75,846)
Provisions for liabilities (15,544) (19,430)
NET ASSETS 150,282 114,516
Capital and reserves
Called up share capital 300 300
Profit and loss account 149,982 114,216
TOTAL EQUITY 150,282 114,516
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07502705
HBS Care Ltd
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Lane, Director
23 October 2026
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HBS Care Ltd
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
HBS Care Ltd is a private company registered in England and Wales. Its registered number is 07502705. The company is limited by shares. Its registered office is The Lockhouse, Frogmore Rd, Hemel Hempstead, Hertfordshire, HP3 9RJ.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Development costs -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 20% reducing balance
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HBS Care Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 80 (2025 - 67).
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HBS Care Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Intangible assets
Other intangible assets

£
Cost
At 1 February 2025 33,000
At 31 January 2026 33,000
Amortisation
At 1 February 2025 33,000
At 31 January 2026 33,000
Net book value
At 31 January 2026 -
At 31 January 2025 -
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 117,786
At 31 January 2026 117,786
Depreciation
At 1 February 2025 15,523
Charge for year 20,452
At 31 January 2026 35,975
Net book value
At 31 January 2026 81,811
At 31 January 2025 102,263
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