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2021-12-31 03545543 frs-core:Provisions 2021-01-01 2021-12-31 03545543 frs-core:Provisions 2020-12-31 03545543 frs-core:Provisions 2021-12-31 03545543 frs-core:Provisions 2021-01-01 2021-12-31 03545543 frs-core:Provisions 2020-12-31 03545543 frs-core:Provisions 2021-12-31 03545543 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 03545543 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 03545543 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 03545543 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 03545543 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 03545543 frs-core:TaxCreditsDeferredTax 2021-12-31 03545543 frs-core:CostValuation 2020-12-31 03545543 frs-core:AdditionsToInvestments 2021-12-31 03545543 frs-core:DisposalsRepaymentsInvestments 2021-12-31 03545543 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 03545543 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 03545543 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 03545543 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 03545543 frs-core:CostValuation 2021-12-31 03545543 frs-core:ProvisionsForImpairmentInvestments 2020-12-31 03545543 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 03545543 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 03545543 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 03545543 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 03545543 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 03545543 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 03545543 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 03545543 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 03545543 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frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 03545543
Lifeline Family Care Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03545543
2022 2021
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,553 37,862
35,553 37,862
CURRENT ASSETS
Stocks 5 750 1,740
Debtors 6 14,481 9,452
Cash at bank and in hand 60,444 68,876
75,675 80,068
Creditors: Amounts Falling Due Within One Year 7 (84,013 ) (100,958 )
NET CURRENT ASSETS (LIABILITIES) (8,338 ) (20,890 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,215 16,972
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (6,161 ) (6,469 )
NET ASSETS 21,054 10,503
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 21,052 10,501
SHAREHOLDERS' FUNDS 21,054 10,503
Page 1
Page 2
For the year ending 31 December 2022 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.
On behalf of the board
Mrs Melanie Thomson
Director
25/06/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lifeline Family Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03545543 . The registered office is St Nicholas Day Nursery, Runcorn Road, Lincoln, Lincolnshire, LN6 3QP.
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 from the provision of services. Turnover is reduced for estimated rebates and other similar allowances.
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:
Leasehold 20% straight line
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
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 profit and loss account 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:  30 (2021: 27)
30 27
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2022 7,719 93,649 101,368
Additions - 3,662 3,662
As at 31 December 2022 7,719 97,311 105,030
Depreciation
As at 1 January 2022 7,719 55,787 63,506
Provided during the period - 5,971 5,971
As at 31 December 2022 7,719 61,758 69,477
Net Book Value
As at 31 December 2022 - 35,553 35,553
As at 1 January 2022 - 37,862 37,862
5. Stocks
2022 2021
as restated
£ £
Materials 750 1,740
750 1,740
6. Debtors
2022 2021
as restated
£ £
Due within one year
Trade debtors 2,132 1,809
Prepayments and accrued income 12,349 7,643
14,481 9,452
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2022 2021
as restated
£ £
Trade creditors 14,090 18,490
Corporation tax 15,427 13,929
Other taxes and social security 4,346 8,878
Other creditors 3,313 3,486
NEG Control Account 1,956 20,080
Customer Deposits Held 31,326 23,028
Pension Contributions Control Account 1,580 1,077
Accruals and deferred income 6,021 11,399
Directors' loan accounts 5,954 591
84,013 100,958
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2022 2021
as restated
£ £
Other timing differences 6,161 6,469
9. Share Capital
2022 2021
as restated
Allotted, Called up and fully paid 2 2
Page 5