Caseware UK (AP4) 2022.0.179 2022.0.179 2022-07-312022-07-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2021-08-01falseprovides services to support its member in the care home sector.66falsetrue 09241409 2021-08-01 2022-07-31 09241409 2020-08-01 2021-07-31 09241409 2022-07-31 09241409 2021-07-31 09241409 c:Director3 2021-08-01 2022-07-31 09241409 d:OfficeEquipment 2021-08-01 2022-07-31 09241409 d:OfficeEquipment 2022-07-31 09241409 d:OfficeEquipment 2021-07-31 09241409 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-08-01 2022-07-31 09241409 d:CurrentFinancialInstruments 2022-07-31 09241409 d:CurrentFinancialInstruments 2021-07-31 09241409 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 09241409 d:CurrentFinancialInstruments d:WithinOneYear 2021-07-31 09241409 d:UKTax 2021-08-01 2022-07-31 09241409 d:UKTax 2020-08-01 2021-07-31 09241409 d:RetainedEarningsAccumulatedLosses 2022-07-31 09241409 d:RetainedEarningsAccumulatedLosses 2021-07-31 09241409 c:FRS102 2021-08-01 2022-07-31 09241409 c:AuditExempt-NoAccountantsReport 2021-08-01 2022-07-31 09241409 c:FullAccounts 2021-08-01 2022-07-31 09241409 c:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 09241409 2 2021-08-01 2022-07-31 iso4217:GBP xbrli:pure

Registered number: 09241409









KENT INTEGRATED CARE ALLIANCE







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2022

 
KENT INTEGRATED CARE ALLIANCE
REGISTERED NUMBER: 09241409

BALANCE SHEET
AS AT 31 JULY 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 5 
697
996

  
697
996

Current assets
  

Debtors: amounts falling due within one year
 6 
47,666
28,988

Cash at bank and in hand
 7 
489,157
254,538

  
536,823
283,526

Creditors: amounts falling due within one year
 8 
(239,124)
(83,816)

Net current assets
  
 
 
297,699
 
 
199,710

Total assets less current liabilities
  
298,396
200,706

  

Net assets
  
298,396
200,706


Capital and reserves
  

Profit and loss account
  
298,396
200,706

  
298,396
200,706


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question 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 financial statements.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 October 2023.




Mrs A Taylor
Page 1

 
KENT INTEGRATED CARE ALLIANCE
REGISTERED NUMBER: 09241409
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2022

Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
KENT INTEGRATED CARE ALLIANCE
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022

1.


General information

The company is a private company limited by guarantee. The principal activity of the company during the year is a non-profit making company who provides services to support its member in the care home sector.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
KENT INTEGRATED CARE ALLIANCE
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
33%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
KENT INTEGRATED CARE ALLIANCE
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

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.

 
2.12

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2021 - 6).


4.


Taxation


2022
2021
£
£

Corporation tax


Current tax on profits for the year
2
2

Adjustments in respect of previous periods
98
(8)


Total current tax
100
(6)

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of  19% (2021 - 19%).



Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 5

 
KENT INTEGRATED CARE ALLIANCE
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 August 2021
2,631



At 31 July 2022

2,631



Depreciation


At 1 August 2021
1,635


Charge for the year on owned assets
299



At 31 July 2022

1,934



Net book value



At 31 July 2022
697



At 31 July 2021
996


6.


Debtors

2022
2021
£
£


Trade debtors
22,153
7,275

Other debtors
25,416
21,616

Prepayments and accrued income
97
97

47,666
28,988



7.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
489,157
254,538

489,157
254,538


Page 6

 
KENT INTEGRATED CARE ALLIANCE
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022

8.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
282
282

Corporation tax
102
2

Other taxation and social security
904
662

Other creditors
251
130

Accruals and deferred income
237,585
82,740

239,124
83,816



9.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company  in an independently administered fund. The pension cost charge represents contributions payable by the company  to the fund and amounted to £927 (2021 - £761) . Contributions totalling £251 (2021 - £130) were payable to the fund at the balance sheet date and are included in other creditors.

 
Page 7