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Company Registration No. 09269441 (England and Wales)
CARE & MORE LTD Unaudited accounts for the year ended 29 March 2022
CARE & MORE LTD Unaudited accounts Contents
Page
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CARE & MORE LTD Company Information for the year ended 29 March 2022
Director
Joby Babu CHERIAN
Company Number
09269441 (England and Wales)
Registered Office
7 CRESCENT GARDENS ALWOODLEY LEEDS W YORKS LS17 8DR UNITED KINGDOM
Accountants
Orb7 Accountants 53 Peartree Drive Farnworth Bolton Lancashire BL49RR
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CARE & MORE LTD Statement of financial position as at 29 March 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,920 
8,150 
Tangible assets
37,813 
47,266 
42,733 
55,416 
Current assets
Inventories
1,500 
1,000 
Debtors
19,145 
- 
Cash at bank and in hand
8,233 
4,795 
28,878 
5,795 
Creditors: amounts falling due within one year
(164,099)
(152,548)
Net current liabilities
(135,221)
(146,753)
Total assets less current liabilities
(92,488)
(91,337)
Creditors: amounts falling due after more than one year
(42,168)
(50,000)
Net liabilities
(134,656)
(141,337)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(134,756)
(141,437)
Shareholders' funds
(134,656)
(141,337)
For the year ending 29 March 2022 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 21 September 2023 and were signed on its behalf by
Joby Babu CHERIAN Director Company Registration No. 09269441
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CARE & MORE LTD Notes to the Accounts for the year ended 29 March 2022
1
Statutory information
CARE & MORE LTD is a private company, limited by shares, registered in England and Wales, registration number 09269441. The registered office is 7 CRESCENT GARDENS, ALWOODLEY, LEEDS, W YORKS, LS17 8DR, UNITED KINGDOM.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
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:
Plant & machinery
20% on reducing balance
Fixtures & fittings
15% on reducing balance
Computer equipment
33% on cost
Intangible fixed 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. Contracts are being amortised evenly over their estimated useful life of five years.
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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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CARE & MORE LTD Notes to the Accounts for the year ended 29 March 2022
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 30 March 2021
10,000 
16,000 
26,000 
At 29 March 2022
10,000 
16,000 
26,000 
Amortisation
At 30 March 2021
8,000 
9,850 
17,850 
Charge for the year
2,000 
1,230 
3,230 
At 29 March 2022
10,000 
11,080 
21,080 
Net book value
At 29 March 2022
- 
4,920 
4,920 
At 29 March 2021
2,000 
6,150 
8,150 
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CARE & MORE LTD Notes to the Accounts for the year ended 29 March 2022
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 30 March 2021
114,911 
At 29 March 2022
114,911 
Depreciation
At 30 March 2021
67,645 
Charge for the year
9,453 
At 29 March 2022
77,098 
Net book value
At 29 March 2022
37,813 
At 29 March 2021
47,266 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,145 
- 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
15,619 
13,068 
Taxes and social security
2,832 
5,442 
Other creditors
136,648 
134,038 
Loans from directors
9,000 
- 
164,099 
152,548 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
42,168 
50,000 
9
Average number of employees
During the year the average number of employees was 9 (2021: 9).
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