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REGISTERED NUMBER: 07248663 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Darlo Care Limited

Darlo Care Limited (Registered number: 07248663)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Darlo Care Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Mr M G Darnell
Mrs R J Darnell





REGISTERED OFFICE: 53 Bedford Road
Rushden
Northamptonshire
NN10 OND





REGISTERED NUMBER: 07248663 (England and Wales)





ACCOUNTANTS: Clifford Roberts
63 Broad Green
Wellingborough
Northamptonshire
NN8 4LQ

Darlo Care Limited (Registered number: 07248663)

Balance Sheet
31 July 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,269 24,086
12,269 24,086

CURRENT ASSETS
Stocks 5,526 5,526
Debtors 6 216,500 252,590
Cash at bank and in hand 820,915 836,173
1,042,941 1,094,289
CREDITORS
Amounts falling due within one year 7 365,962 439,587
NET CURRENT ASSETS 676,979 654,702
TOTAL ASSETS LESS CURRENT
LIABILITIES

689,248

678,788

CREDITORS
Amounts falling due after more than one
year

8

13,568

17,116
NET ASSETS 675,680 661,672

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 675,678 661,670
SHAREHOLDERS' FUNDS 675,680 661,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Darlo Care Limited (Registered number: 07248663)

Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2023 and were signed on its behalf by:





Mr M G Darnell - Director


Darlo Care Limited (Registered number: 07248663)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Darlo Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue
Turnover represents net invoices sale of goods and services.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise are being amortised evenly over their estimated useful life of nil years.

Franchise investment
Provision is made for amortisation on intangible assets, at rates calculated to write off the cost, of the asset over its expected useful life, and in line with the franchise agreement term.

Franchise - 5 years straight line.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 20% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Darlo Care Limited (Registered number: 07248663)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 115 (2022 - 129 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
£
COST
At 1 August 2022
and 31 July 2023 38,188
AMORTISATION
At 1 August 2022
and 31 July 2023 38,188
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

Darlo Care Limited (Registered number: 07248663)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Improvements and Motor
to property fittings vehicles Equipment Totals
£ £ £ £ £
COST
At 1 August 2022 101,413 75,798 27,250 57,401 261,862
Additions - - - 1,074 1,074
At 31 July 2023 101,413 75,798 27,250 58,475 262,936
DEPRECIATION
At 1 August 2022 101,413 71,207 13,625 51,531 237,776
Charge for year - 2,721 6,813 3,357 12,891
At 31 July 2023 101,413 73,928 20,438 54,888 250,667
NET BOOK VALUE
At 31 July 2023 - 1,870 6,812 3,587 12,269
At 31 July 2022 - 4,591 13,625 5,870 24,086

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£
COST
At 1 August 2022
and 31 July 2023 27,250
DEPRECIATION
At 1 August 2022 13,625
Charge for year 6,813
At 31 July 2023 20,438
NET BOOK VALUE
At 31 July 2023 6,812
At 31 July 2022 13,625

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 187,473 217,676
Staff Loans 3,785 9,995
Prepayments 25,242 24,919
216,500 252,590

Darlo Care Limited (Registered number: 07248663)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Hire purchase contracts 3,292 2,842
Tax 31,788 40,130
Social security and other taxes 20,320 28,562
Pension (920 ) 39
Other creditors 34,750 38,100
Credit Card 1,571 511
Directors' current accounts 12,207 12,207
Accruals and deferred income 262,954 317,196
365,962 439,587

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Hire purchase contracts 13,568 17,116

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
2 Ordinary £1.00 2 2