Registered number
02262817
Capital Computer Care Limited
Filleted Accounts
30 June 2023
Capital Computer Care Limited
Registered number: 02262817
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 17,853 21,575
Tangible assets 4 18,539 29,288
36,392 50,863
Current assets
Stocks 12,146 11,267
Debtors 5 425,252 438,792
Cash at bank and in hand 83,643 91,385
521,041 541,444
Creditors: amounts falling due within one year 6 (164,037) (138,540)
Net current assets 357,004 402,904
Total assets less current liabilities 393,396 453,767
Creditors: amounts falling due after more than one year 7 (95,734) (157,218)
Net assets 297,662 296,549
Capital and reserves
Called up share capital 13,333 13,333
Profit and loss account 284,329 283,216
Shareholders' funds 297,662 296,549
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Usher
Director
Approved by the board on 17 October 2023
Capital Computer Care Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 33.3% straight line
Motor Vehicles 20% straight line
Fixtures, fittings, tools and equipment 20% straight line
Computer equipment 33.3% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 18 28
3 Intangible fixed assets £
Goodwill:
Cost
At 1 July 2022 55,620
At 30 June 2023 55,620
Amortisation
At 1 July 2022 34,045
Provided during the year 3,722
At 30 June 2023 37,767
Net book value
At 30 June 2023 17,853
At 30 June 2022 21,575
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 July 2022 33,159 78,293 111,452
Disposals - (21,408) (21,408)
At 30 June 2023 33,159 56,885 90,044
Depreciation
At 1 July 2022 28,853 53,311 82,164
Charge for the year 2,240 7,292 9,532
On disposals - (20,191) (20,191)
At 30 June 2023 31,093 40,412 71,505
Net book value
At 30 June 2023 2,066 16,473 18,539
At 30 June 2022 4,306 24,982 29,288
5 Debtors 2023 2022
£ £
Trade debtors 104,172 134,172
Directors loan 255,743 238,627
Other debtors 65,337 65,038
Prepayments - 955
425,252 438,792
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 29,385 -
Obligations under finance lease and hire purchase contracts 2,788 4,284
Proceeds of factored debts 30,920 17,485
Trade creditors 8,649 6,601
Taxation and social security costs 53,017 75,090
Other creditors 34,171 29,000
Accruals and deferred income 5,107 6,080
164,037 138,540
7 Creditors: amounts falling due after one year 2023 2022
£ £
Non-equity preference shares 360 360
Bank loans 94,677 153,447
Obligations under finance lease and hire purchase contracts 697 3,411
95,734 157,218
8 Loans 2023 2022
£ £
Creditors include:
Instalments falling due for payment after more than five years 95,374 153,447
Secured bank loans (inc factored debts) 63,093 21,769
Obligations under hire purchase contracts are secured on the assets to which they relate.

Proceeds of factored debts of £30,920 (2022 - £17,485) are secured by a debenture.
9 Loans to directors
B/fwd Paid Repaid C/fwd
£ £ £ £
Edward Tomlins
Directors Loan 141,460 17,159 - 158,619
Robert Beadle (Secretary)
Directors loan 97,166 - 97,166
238,626 17,159 - 255,785
10 Other information
Capital Computer Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
Room 5
88a Hight Street
Billericay
Essex
CM12 9BT
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