North Warren Care Limited - Filleted accounts

Registered number

04730878

North Warren Care Limited

Filleted Accounts

30 June 2026

North Warren Care Limited
Registered number:		04730878
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		87,186			38,988

Current assets
Debtors	4	135,975			143,012
Cash at bank and in hand		57,020			56,607
		192,995			199,619

Creditors: amounts falling due within one year	5	(225,093)			(181,897)

Net current (liabilities)/assets			(32,098)			17,722

Total assets less current liabilities			55,088			56,710

Creditors: amounts falling due after more than one year	6		-			(40,795)

Provisions for liabilities			(19,617)			(9,747)


Net assets			35,471			6,168

Capital and reserves
Called up share capital			2			2
Profit and loss account			35,469			6,166

Shareholders' funds			35,471			6,168

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs A Barlow
Director
Approved by the board on 14 October 2026

North Warren Care Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	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).

	The financial statements have been prepared on a going concern basis. The company holds positive net assets but net current liabilities. Whilst the company expects to generate sufficient funds to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements, the directors of the parent undertaking have confirmed their ability and intention to provide additional support if necessary.

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance and 10% straight line
	Motor vehicles	25% reducing balance

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			43		42


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 July 2025	76,379		9,000		85,379
	Additions	63,667		-		63,667
	At 30 June 2026	140,046		9,000		149,046

	Depreciation
	At 1 July 2025	39,691		6,700		46,391
	Charge for the year	14,894		575		15,469
	At 30 June 2026	54,585		7,275		61,860

	Net book value
	At 30 June 2026	85,461		1,725		87,186
	At 30 June 2025	36,688		2,300		38,988


4	Debtors			2026		2025
£					£

	Trade debtors			30,509		4,251
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			89,065		127,500
	Other debtors			16,401		11,261
				135,975		143,012


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			59,030		33,197
	Taxation and social security costs			25,704		15,119
	Other creditors			140,359		133,581
				225,093		181,897


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			-		40,795


7	Other information

	North Warren Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
	63 Haslucks Green Road
	Shirley
	Solihull
	B90 2ED