Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31No description of principal activity2022-04-01false1712falsetrue 04660475 2022-04-01 2023-03-31 04660475 2021-04-01 2022-03-31 04660475 2023-03-31 04660475 2022-03-31 04660475 1 2022-04-01 2023-03-31 04660475 d:Director6 2022-04-01 2023-03-31 04660475 c:PlantMachinery 2022-04-01 2023-03-31 04660475 c:PlantMachinery 2023-03-31 04660475 c:PlantMachinery 2022-03-31 04660475 c:PlantMachinery c:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04660475 c:OfficeEquipment 2022-04-01 2023-03-31 04660475 c:OfficeEquipment 2023-03-31 04660475 c:OfficeEquipment 2022-03-31 04660475 c:OfficeEquipment c:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04660475 c:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04660475 c:CurrentFinancialInstruments 2023-03-31 04660475 c:CurrentFinancialInstruments 2022-03-31 04660475 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 04660475 c:CurrentFinancialInstruments c:WithinOneYear 2022-03-31 04660475 c:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 04660475 c:RetainedEarningsAccumulatedLosses 2023-03-31 04660475 c:RetainedEarningsAccumulatedLosses 2022-03-31 04660475 d:FRS102 2022-04-01 2023-03-31 04660475 d:Audited 2022-04-01 2023-03-31 04660475 d:FullAccounts 2022-04-01 2023-03-31 04660475 d:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 04660475 c:WithinOneYear 2023-03-31 04660475 c:WithinOneYear 2022-03-31 04660475 c:BetweenOneFiveYears 2023-03-31 04660475 c:BetweenOneFiveYears 2022-03-31 04660475 d:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 04660475 2 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 04660475










SHROPSHIRE PARTNERS IN CARE
(A Company Limited by Guarantee)










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
SHROPSHIRE PARTNERS IN CARE
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 04660475

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
18,723
20,073

  
18,723
20,073

Current assets
  

Stocks
 6 
3,380
4,140

Debtors: amounts falling due within one year
 7 
173,302
228,885

Cash at bank and in hand
 8 
768,370
861,305

  
945,052
1,094,330

Creditors: amounts falling due within one year
 9 
(366,536)
(514,694)

Net current assets
  
 
 
578,516
 
 
579,636

Total assets less current liabilities
  
597,239
599,709

  

Net assets
  
597,239
599,709


Capital and reserves
  

Profit and loss account
 10 
597,239
599,709

  
597,239
599,709


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 by: 


S A Kay (Chair)
Director

Date: 29 September 2023

The notes on pages 2 to 10 form part of these financial statements.

Page 1

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Shropshire Partners in Care is a not for profit organisation representing over 260 independent nursing, residential and domiciliary care companies, providing a wide range of care services and support for those most in need, including the provision of training, advice and guidance for its members, their managers and staff.
The Company sells its services within England.
The Company is a private company limited by guarantee and is incorporated and domiciled in England.
The address of its registered office is 6 The Farriers, Annscroft, Shrewsbury, SY5 8AN. 

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

Going concern

In light of the potential changes to the public sector income streams, the Directors have reviewed the cash position and forecasts of the Company and believe that it has sufficient reserves and funding in place in order to meet their liabilities as they fall due for the foreseeable future. Accordingly, the accounts have been prepared on a going concern basis.

Page 2

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

 
2.5

Interest income

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

 
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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
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 reporting 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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
straight line
Office equipment
-
33%
reducing balance

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

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

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

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.11

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.

 
2.12

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.

 
2.13

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.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. In the opinion of the Directors there are are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.


4.


Employees

The average monthly number of employees, including directors, during the year was 17 (2022 - 12).

Page 5

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2022
24,428
99,965
124,393


Additions
-
7,330
7,330


Disposals
(3,528)
-
(3,528)



At 31 March 2023

20,900
107,295
128,195



Depreciation


At 1 April 2022
20,890
83,430
104,320


Charge for the year on owned assets
804
7,876
8,680


Disposals
(3,528)
-
(3,528)



At 31 March 2023

18,166
91,306
109,472



Net book value



At 31 March 2023
2,734
15,989
18,723



At 31 March 2022
3,538
16,535
20,073


6.


Stocks

2023
2022
£
£

Raw materials and consumables
3,380
4,140

3,380
4,140


Page 6

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Debtors

2023
2022
£
£


Trade debtors
129,581
190,196

Other debtors
1,582
2,704

Prepayments and accrued income
42,139
35,985

173,302
228,885



8.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
768,370
861,305

768,370
861,305


Included within the cash at bank figure is an amount of £283,591 (2022: £452,418) which relates to deferred income. A number of projects have been agreed for the use of this money.


9.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
16,418
12,372

Corporation tax
1,287
-

Other creditors
65,240
49,904

Accruals and deferred income
283,591
452,418

366,536
514,694


The directors can confirm that a number of projects have been agreed for the use of the deferred income of £283,591 (2022: £452,418).

Page 7

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

10.


Reserves

Profit and loss account

The profit and loss account reserve represents the accumulated profits of the Company since incorporation.



11.


Company status

The Company is a private Company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the company in the event of liquidation.


12.


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 £32,995 (2022: £13,870). No contributions were payable to the fund at the balance sheet date.


13.


Commitments under operating leases

At 31 March 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
38,252
33,244

Later than 1 year and not later than 5 years
3,481
6,333

41,733
39,577

Page 8

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

14.


Related party transactions

During the year the Company made sales of £3,277 (2022: £2,494) to Positive Steps Shropshire Limited, a company of which E J L Casson is a director. The balance due from them at 31 March 2023 was £246 (2022: £204). The Company also made payments to Positive Steps Shropshire Limited of £NIL (2022: £NIL) in relation to the DSPT contract (WDF payments £500).
During the year the Company made sales of £700 (2022: £499) to Goodwood Homecare Limited, a company of which J E Claassen is a director. The balance due from them at 31 March 2023 was £26 (2022: £29). 
During the year the Company made sales of £3,908 (2022: £2,789) to English Care Limited, a company of which J H English is a director. The balance due from them at 31 March 2023 was £415 (2022: £284). The Company also made payments to English Care Limited of £NIL (2022: £1,500) in relation to the WDF contract (WDF payments £500).
During the year the Company made sales of £NIL (2022: £1,318) to Respect Our Elders Limited, a company of which R L Griffiths is a director. The balance due from them at 31 March 2023 was £NIL (2022: £577). 
During the year the Company made sales of £15,576 (2022: £7,469) to Bethphage, a company of which S A Kay is the CEO. The balance due from them at 31 March 2023 was £2,816 (2022: £1,534). The Company also made payments to Bethphage of £NIL (2022: £1,000) in relation to the DSPT and WDF contracts (WDF payments £2,500).
During the year the Company made sales of £26,700 (2022: £27,028) to Coverage Care Services Limited, a company of which D J Price is a director. The balance due from them at 31 March 2023 was £5,329 (2022: £5,690). The Company also made payments to Coverage Care Services Limited of £NIL (2022: £9,200) in relation to the WDF contract (WDF payments £5,800).
During the year the Company made sales of £2,048 (2022: £2,320) to CM Bespoke Care Ltd, a company of which S E Price is a director. The balance due from them at 31 March 2023 was £353 (2022: £181). 
During the year the Company made sales of £1,666 (2022: £1,327) to Supreme Homecare Ltd, a company of which S Robson is a director. The balance due from them at 31 March 2023 was £199 (2022: £29). The Company also made payments to Supreme Homecare Ltd of £NIL (2022: £600) in relation to the WDF contract (WDF payments £2,500).
During the year the Company made sales of £1,121 (2022: £926) to Bridge House - Lotus Care, a company of which J Patel is a director. The balance due from them at 31 March 2023 was £72 (2022: £198).
During the year the Company made sales of £506 (2022: £2,002) to Ellerslie Court - Lotus Care, a company of which J Patel is a director. The balance due from them at 31 March 2023 was £121 (2022: £358).
During the year the Company made sales of £773 (2022: £NIL) to Home Instead, a company of which R Griffiths is a director. The balance due from them at 31 March 2023 was £82 (2022: £NIL).
 
Page 9

 
SHROPSHIRE PARTNERS IN CARE

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

During the year the Company made sales of £260 (2022: £NIL) to Real Life Options/Affinity Homecare, a company of which M S Morgan is the Registered Manager. The balance due from them at 31 March 2023 was £NIL (2022: £NIL).
During the year the Company made sales of £6,528 (2022: £NIL) to Morris Care, a company of which L Holl is the CEO. The balance due from them at 31 March 2023 was £635 (2022: £NIL).


15.


Post balance sheet events

There were no post balance sheet events. 


16.


Controlling party

The Company is a private Company limited by guarantee and consequently does not have share capital. Therefore the Company is not controlled by one party and is controlled by the members.


17.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2023 was unqualified.

The audit report was signed on 18 October 2023 by Andrew Malpass BA FCA (Senior Statutory Auditor) on behalf of WR Partners.

 
Page 10