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COMPANY REGISTRATION NUMBER: 05389299

Quality Care Cleaning Ltd

Filleted Unaudited Financial Statements

31 March 2023

Quality Care Cleaning Ltd

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Quality Care Cleaning Ltd

Year ended 31 March 2023
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2023, which comprise the statement of financial position, statement of changes in equity and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
REARDON & CO LTD Chartered accountants
Ash House Breckenwood Road Fulbourn Cambridge CB21 5DQ
28 September 2023

Quality Care Cleaning Ltd

Statement of Financial Position

31 March 2023

| 2023 | 2022
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | – | 344

Current assets

Stocks | 214,736 |  | 189,260
Debtors | 6 | 207,703 |  | 279,174
Cash at bank and in hand | 426,143 |  | 412,152
| --------- |  | ---------
| 848,582 |  | 880,586

Creditors: amounts falling due within one year | 7 | 397,580 |  | 377,561
| --------- |  | ---------
Net current assets |  | 451,002 | 503,025
|  | --------- | ---------
Total assets less current liabilities |  | 451,002 | 503,369

Provisions

Taxation including deferred tax |  | – | 65
|  | --------- | ---------
Net assets |  | 451,002 | 503,304
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 10,000 | 10,000
Profit and loss account |  | 441,002 | 493,304
|  | --------- | ---------
Shareholders funds |  | 451,002 | 503,304
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 March 2023 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Quality Care Cleaning Ltd

Statement of Financial Position (continued)

31 March 2023
These financial statements were approved by the board of directors and authorised for issue on 28 September 2023 , and are signed on behalf of the board by:

Ms J Goode
Director

Company registration number: 05389299

Quality Care Cleaning Ltd

Statement of Changes in Equity

Year ended 31 March 2023

| Called up share capital | Profit and loss account | Total
| £ | £ | £
At 1 April 2021 | 10,000 | 485,182 | 495,182
Profit for the year |  | 508,122 | 508,122
| -------- | --------- | ---------
Total comprehensive income for the year | – | 508,122 | 508,122
Dividends paid and payable | – | ( 500,000) | ( 500,000)
| -------- | --------- | ---------
Total investments by and distributions to owners | – | ( 500,000) | ( 500,000)
At 31 March 2022 | 10,000 | 493,304 | 503,304
Profit for the year |  | 627,698 | 627,698
| -------- | --------- | ---------
Total comprehensive income for the year | – | 627,698 | 627,698
Dividends paid and payable | – | ( 680,000) | ( 680,000)
| ---- | --------- | ---------
Total investments by and distributions to owners | – | ( 680,000) | ( 680,000)
| -------- | --------- | ---------
At 31 March 2023 | 10,000 | 441,002 | 451,002
| -------- | --------- | ---------

Quality Care Cleaning Ltd

Notes to the Financial Statements

Year ended 31 March 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Copley Hill Business Park, Cambridge Road, Babraham, Cambridge, CB22 3GN.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
Deferred taxation is provided using the liability method on all timing differences, including those relating to pensions, which are expected to reverse in the future without being replaced, calculated at the rate at which it is anticipated the timing differences will reverse. Advance corporation tax which is expected to be recoverable in the future is deducted from the deferred taxation balance. Deferred taxation assets are only recognised if recovery without replacement by equivalent debit balances is reasonably
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Improvements | - | 20% straight line
| Plant & machinery | - | 25% straight line
| Motor vehicles | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 153 (2022: 125 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2022 and 31 March 2023 | 17,757 | 82,785 | 108,720 | 209,262
| -------- | -------- | --------- | ---------
Depreciation |  |  |  |
At 1 April 2022 | 17,757 | 82,441 | 108,720 | 208,918
Charge for the year | – | 344 | – | 344
| -------- | -------- | --------- | ---------
At 31 March 2023 | 17,757 | 82,785 | 108,720 | 209,262
| -------- | -------- | --------- | ---------
Carrying amount |  |  |  |
At 31 March 2023 | – | – | – | –
| -------- | -------- | --------- | ---------
At 31 March 2022 | – | 344 | – | 344
| -------- | -------- | --------- | ---------

6. Debtors

| 2023 | 2022
| £ | £
Trade debtors | 200,664 | 276,174
Other debtors | 7,039 | 3,000
| --------- | ---------
| 207,703 | 279,174
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2023 | 2022
| £ | £
Trade creditors | 28,089 | 32,118
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 4,600 | 4,600
Corporation tax | 136,261 | 120,045
Social security and other taxes | 171,437 | 167,768
Other creditors | 57,193 | 53,030
| --------- | ---------
| 397,580 | 377,561
| --------- | ---------

8. Related party transactions
The company is a wholly owned subsidiary of Apoidea Limited, a company under the control of Ms J Goode .