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Company Registration No. 12137536 (England and Wales)
Candour Care Group Ltd Unaudited accounts for the year ended 31 August 2023
Candour Care Group Ltd Unaudited accounts Contents
Page
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Candour Care Group Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,561 
2,621 
Current assets
Inventories
27,873 
19,372 
Debtors
71,856 
- 
Cash at bank and in hand
27,028 
34,656 
126,757 
54,028 
Creditors: amounts falling due within one year
(44,488)
(20,477)
Net current assets
82,269 
33,551 
Total assets less current liabilities
83,830 
36,172 
Creditors: amounts falling due after more than one year
(5,343)
(8,343)
Net assets
78,487 
27,829 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
78,387 
27,729 
Shareholders' funds
78,487 
27,829 
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 October 2023 and were signed on its behalf by
Paul Serrio Director Company Registration No. 12137536
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Candour Care Group Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Candour Care Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12137536. The registered office is Level One, Basecamp Liverpool, 49 Jamaica Street, Liverpool, L1 0AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
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Candour Care Group Ltd Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2022
4,765 
Disposals
(522)
At 31 August 2023
4,243 
Depreciation
At 1 September 2022
2,144 
Charge for the year
850 
On disposals
(312)
At 31 August 2023
2,682 
Net book value
At 31 August 2023
1,561 
At 31 August 2022
2,621 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
71,856 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,002 
3,000 
Taxes and social security
38,394 
15,086 
Other creditors
1,734 
1,028 
Loans from directors
170 
273 
Accruals
1,188 
1,090 
44,488 
20,477 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
5,343 
8,343 
8
Transactions with related parties
The company is controlled by Mr & Mrs Serrio, the managing director & company secretary. Included in creditors is a loan due to Mr Serrio of £170. The loan is currently interest free and is repayable upon demand.
9
Average number of employees
During the year the average number of employees was 43 (2022: 25).
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