Company No: 03958335 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	R D Hearn
	M Jackson-Smith
	N Jackson-Smith

Secretary

R D Hearn

Registered office	71 Church Road
	Hove
	East Sussex
	BN3 2BB
	United Kingdom

Company number

03958335 (England and Wales)

Accountant	Kreston Reeves LLP
	1st Floor
	8a Ship Street
	Brighton
	BN1 1AZ

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hanover Care Limited for the financial year ended 31 March 2026 which comprise the Balance Sheet and the related notes 1 to 11 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Hanover Care Limited, as a body, in accordance with the terms of our engagement letter dated 30 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Hanover Care Limited and state those matters that we have agreed to state to the Board of Directors of Hanover Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hanover Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Hanover Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hanover Care Limited. You consider that Hanover Care Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Hanover Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

1st Floor
8a Ship Street
Brighton
BN1 1AZ

12 October 2026

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	4,894		13,010
		4,894		13,010
Current assets
Debtors	5	894,171		992,321
Cash at bank and in hand		2,827		1,037
		896,998		993,358
Creditors: amounts falling due within one year	6	( 503,855)		( 515,078)
Net current assets		393,143		478,280
Total assets less current liabilities		398,037		491,290
Net assets		398,037		491,290
Capital and reserves
Called-up share capital	8	950		950
Share premium account		22,050		22,050
Equity reserve		235		235
Profit and loss account		374,802		468,055
Total shareholders' funds		398,037		491,290

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Hanover Care Limited (registered number: 03958335) were approved and authorised for issue by the Board of Directors on 12 October 2026. They were signed on its behalf by:

R D Hearn Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hanover Care Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 71 Church Road, Hove, East Sussex, BN3 2BB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Comprehensive Income in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Website costs

3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	15 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	118		134

3. Intangible assets

	Website costs		Total
	£		£
Cost
At 01 April 2025	8,425		8,425
At 31 March 2026	8,425		8,425
Accumulated amortisation
At 01 April 2025	8,425		8,425
At 31 March 2026	8,425		8,425
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Vehicles		Office equipment		Total
	£		£		£
Cost
At 01 April 2025	20,703		26,222		46,925
Additions	0		1,322		1,322
Disposals	( 20,703)		( 9,020)		( 29,723)
At 31 March 2026	0		18,524		18,524
Accumulated depreciation
At 01 April 2025	14,611		19,304		33,915
Charge for the financial year	488		3,347		3,835
Disposals	( 15,099)		( 9,021)		( 24,120)
At 31 March 2026	0		13,630		13,630
Net book value
At 31 March 2026	0		4,894		4,894
At 31 March 2025	6,092		6,918		13,010

5. Debtors

	2026		2025
	£		£
Trade debtors	333,941		416,436
Amounts owed by Group undertakings	550,622		563,000
Prepayments	5,718		8,567
Other debtors	3,890		4,318
	894,171		992,321

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	48,098		59,632
Amounts owed to directors	129,550		143,949
Accruals	83,653		87,639
Deferred tax liability	751		819
Taxation and social security	129,397		204,207
Other creditors	112,406		18,832
	503,855		515,078

7. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 819)		106
Credited/(charged) to the Profit and Loss Account	68		( 925)
At the end of financial year	( 751)		( 819)

The deferred taxation balance is made up as follows:

	2026		2025
	£		£
Accelerated capital allowances	( 915)		( 1,200)
Other timing differences	164		381
	( 751)		( 819)

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
9,000 Ordinary shares of £ 0.10 each	900		900
500 Ordinary A shares of £ 0.10 each	50		50
	950		950

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	40,800		48,925
Between one and five years	163,200		42,394
After five years	204,000		0
	408,000		91,319

10. Related party transactions

**R D Hearn**
(Director)
During the year the director provided the company with an interest free unsecured loan. At the balance sheet date the amount due to the director was £49,950 (2025: £54,950).

**M Jackson-Smith**
(Director)
During the year the director provided the company with an interest free unsecured loan. At the balance sheet date the amount due to the director was £600 (2025: £1,000).

**N Jackson-Smith**
(Director)
During the year the director provided the company with an interest free unsecured loan. At the balance sheet date the amount due to the director was £79,000 (2025: £88,000).

**TTA Investments LTD**
(A company under common control)
During the year Hanover Care Limited provided TTA Investments LTD with an interest free unsecured loan which is repayable on demand. Repayments totalling £12,378 were made during the year. At the balance sheet date the amount owed to Hanover Care Limited amounted to £550,622 (2025: £563,000).

During the year Hanover Care Limited paid rent to TTA Investments LTD, the total amount of rent paid amounted to £38,510 (2025: £39,525).

11. Ultimate controlling party

The company is controlled by the directors jointly, who own 95% of the called up share capital.