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Pembrokeshire Care Limited

Financial Statements for the Year Ended 30 April 2023






Pembrokeshire Care Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: S Clarke
S J Clarke





REGISTERED OFFICE: First Floor (Suite 19B)
Cedar Court
Milford Haven
Pembrokeshire
SA73 3LS





REGISTERED NUMBER: 03669001 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Pembrokeshire Care Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pembrokeshire Care Limited for the year ended 30 April 2023 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pembrokeshire Care Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pembrokeshire Care Limited and state those matters that we have agreed to state to the Board of Directors of Pembrokeshire Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pembrokeshire Care Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pembrokeshire Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pembrokeshire Care Limited. You consider that Pembrokeshire Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pembrokeshire Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BPU Limited
Chartered Accountants


8 September 2023

Pembrokeshire Care Limited (Registered number: 03669001)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 1,558 3,579
Tangible assets 4 10,482 6,805
12,040 10,384

CURRENT ASSETS
Debtors 5 179,329 96,369
Cash at bank and in hand 103,535 358,610
282,864 454,979
CREDITORS
Amounts falling due within one year 6 142,447 317,720
NET CURRENT ASSETS 140,417 137,259
TOTAL ASSETS LESS CURRENT
LIABILITIES

152,457

147,643

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 152,454 147,640
SHAREHOLDERS' FUNDS 152,457 147,643

Pembrokeshire Care Limited (Registered number: 03669001)

Balance Sheet - continued
30 April 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2023 and were signed on its behalf by:





S Clarke - Director


Pembrokeshire Care Limited (Registered number: 03669001)

Notes to the Financial Statements
for the Year Ended 30 April 2023


1. 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.

Turnover
Turnover represents the sale of home-based care services, measured as the fair value of consideration received or receivable in the period to which the service is delivered.

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.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% straight line and 20% reducing balance
Fixtures and fittings - 20% straight line
Motor vehicles - 20% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

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.

Pembrokeshire Care Limited (Registered number: 03669001)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pension costs
The company makes employer pension contributions on behalf of the directors and the staff, into their personal pension schemes.

Grant income
Grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2022 - 67 ) .

3. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 May 2022
and 30 April 2023 17,127
AMORTISATION
At 1 May 2022 13,548
Amortisation for year 2,021
At 30 April 2023 15,569
NET BOOK VALUE
At 30 April 2023 1,558
At 30 April 2022 3,579

Pembrokeshire Care Limited (Registered number: 03669001)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2022 17,296 4,808 - 22,104
Additions 1,393 - 6,995 8,388
At 30 April 2023 18,689 4,808 6,995 30,492
DEPRECIATION
At 1 May 2022 12,239 3,060 - 15,299
Charge for year 3,305 706 700 4,711
At 30 April 2023 15,544 3,766 700 20,010
NET BOOK VALUE
At 30 April 2023 3,145 1,042 6,295 10,482
At 30 April 2022 5,057 1,748 - 6,805

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 46,363 54,009
Amounts owed by group undertakings 112,245 2,480
Other debtors & prepayments 20,721 39,880
179,329 96,369

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,999 13,228
Amounts owed to group undertakings - 100,000
Taxes & social security costs 9,557 41,656
Other creditors & accruals 126,891 162,836
142,447 317,720

7. OTHER FINANCIAL COMMITMENTS

At the balance sheet date, the company had total financial commitments of £1,854 (2022 - £3,924).