Lantern Care Services Limited Filleted Accounts Cover
Lantern Care Services Limited
Company No. 10108174
Information for Filing with The Registrar
30 April 2023
Lantern Care Services Limited Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 April 2023.
Principal activities
The principal activity of the company during the year under review was the provision of care services.
Director
The Director who served at any time during the year was as follows:
J.J. Robinson
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
J.J. Robinson
Director
27 September 2023
Lantern Care Services Limited Balance Sheet Registrar
at
30 April 2023
Company No.
10108174
Notes
2023
2022
£
£
Fixed assets
Tangible assets
5
4,6214,279
4,6214,279
Current assets
Debtors
6
81,94583,018
Cash at bank and in hand
69,10464,427
151,049147,445
Creditors: Amount falling due within one year
7
(19,224)
(33,689)
Net current assets
131,825113,756
Total assets less current liabilities
136,446118,035
Provisions for liabilities
Deferred taxation
(610)
(813)
Net assets
135,836117,222
Capital and reserves
Profit and loss account
9
135,836117,222
Total equity
135,836117,222
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2023 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 27 September 2023
And signed on its behalf by:
J.J. Robinson
Director
27 September 2023
Lantern Care Services Limited Notes to the Accounts Registrar
for the year ended 30 April 2023
1
General information
Its registered number is: 10108174
Its registered office is:
Unit 3 Alfold Business Cent.
Loxwood Road
Alfold, Cranleigh
Surrey
GU6 8HP
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover represents amounts receivable from clients for professional care services. It is measured at the
fair value of the consideration received or receivable. The revenue is recognised when the amount can
be reliably measured. Recognition of revenue occurs in the period in which the services are rendered.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Reducing balance
Taxation
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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.
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.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Items of income or expenses of exceptional size or incidence
2023
2022
£
£
Local government grants
14,0007,544
Job retention scheme
-1,422
4
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
2926
5
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 May 2022
10,12310,123
Additions
1,8821,882
At 30 April 2023
12,00512,005
Depreciation
At 1 May 2022
5,8445,844
Charge for the year
1,5401,540
At 30 April 2023
7,3847,384
Net book values
At 30 April 2023
4,6214,621
At 30 April 2022
4,279
4,279
6
Debtors
2023
2022
£
£
Trade debtors
52,72454,862
Other debtors
3504,700
Prepayments and accrued income
28,87123,456
81,94583,018
7
Creditors:
amounts falling due within one year
2023
2022
£
£
Taxes and social security
14,678
19,545
Loans from directors
1,48111,169
Other creditors
3,0602,924
Accruals and deferred income
551
19,22433,689
8
Share Capital
Ordinary shares of £0.0001 each
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Guarantees and commitments
2023
2022
£
£
Pension commitments, included in above total
2,9592,895
11
Dividends
2023
2022
£
£
Dividends for the period:
Dividends paid in the period
2,000
8,000
2,000
8,000
Dividends by type:
Equity dividends
2,0008,000
2,000
8,000
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