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REGISTERED NUMBER: 05981444 (England and Wales)















Casa Care Limited

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 30 April 2023






Casa Care Limited (Registered number: 05981444)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Report of the Directors 2

Chartered Certified Accountants' Report 3

Statement of Income and Retained Earnings 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 10


Casa Care Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mr S F Cooper
Mrs F R Scott





SECRETARY: Mrs F R Scott





REGISTERED OFFICE: Unit 13 The Courtyard
Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP





REGISTERED NUMBER: 05981444 (England and Wales)





ACCOUNTANTS: Grenfell James Associates Limited
13 The Courtyard
Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP

Casa Care Limited (Registered number: 05981444)

Report of the Directors
for the Year Ended 30 April 2023

The directors present their report with the financial statements of the company for the year ended 30 April 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 May 2022 to the date of this report.

Mr S F Cooper
Mrs F R Scott

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr S F Cooper - Director


1 November 2023

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


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Casa Care Limited for the year ended 30 April 2023 which comprise the Statement of Income and Retained Earnings, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Casa 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 Casa Care Limited and state those matters that we have agreed to state to the Board of Directors of Casa Care Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Casa 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 Casa Care Limited. You consider that Casa 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 Casa 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.

David Murphy FCCA on behalf of Grenfell James Associates Limited






Grenfell James Associates Limited
13 The Courtyard
Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP


1 November 2023

Casa Care Limited (Registered number: 05981444)

Statement of Income and Retained Earnings
for the Year Ended 30 April 2023

2023 2022
£    £   

TURNOVER 1,086,159 1,299,133

Cost of sales 764,124 949,348
GROSS PROFIT 322,035 349,785

Administrative expenses 127,175 604,982
194,860 (255,197 )

Other operating income 3,752 86,753
OPERATING PROFIT/(LOSS) 198,612 (168,444 )

Interest receivable and similar income 7 5,233
198,619 (163,211 )

Interest payable and similar expenses 36,016 24,102
PROFIT/(LOSS) BEFORE TAXATION 162,603 (187,313 )

Tax on profit/(loss) 23,012 (18,760 )
PROFIT/(LOSS) FOR THE FINANCIAL
YEAR

139,591

(168,553

)

Retained earnings at beginning of year (126,731 ) 41,822

RETAINED EARNINGS AT END OF
YEAR

12,860

(126,731

)

Casa Care Limited (Registered number: 05981444)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 189,000 -
Tangible assets 5 12,636 14,088
201,636 14,088

CURRENT ASSETS
Debtors 6 382,400 389,446
Cash at bank and in hand 1,987 49,139
384,387 438,585
CREDITORS
Amounts falling due within one year 7 288,557 247,163
NET CURRENT ASSETS 95,830 191,422
TOTAL ASSETS LESS CURRENT
LIABILITIES

297,466

205,510

CREDITORS
Amounts falling due after more than one
year

8

(284,428

)

(332,063

)

PROVISIONS FOR LIABILITIES (78 ) (78 )
NET ASSETS/(LIABILITIES) 12,960 (126,631 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 12,860 (126,731 )
12,960 (126,631 )

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.

Casa Care Limited (Registered number: 05981444)

Balance Sheet - continued
30 April 2023


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

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2023 and were signed on its behalf by:





Mr S F Cooper - Director


Casa Care Limited (Registered number: 05981444)

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

1. STATUTORY INFORMATION

Casa 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.


Casa Care Limited (Registered number: 05981444)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 65 (2022 - 70 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 May 2022 - 35,474 35,474
Additions 210,000 - 210,000
At 30 April 2023 210,000 35,474 245,474
AMORTISATION
At 1 May 2022 - 35,474 35,474
Amortisation for year 21,000 - 21,000
At 30 April 2023 21,000 35,474 56,474
NET BOOK VALUE
At 30 April 2023 189,000 - 189,000
At 30 April 2022 - - -

Casa Care Limited (Registered number: 05981444)

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

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2022 28,059 17,988 46,047
Additions 1,251 1,100 2,351
At 30 April 2023 29,310 19,088 48,398
DEPRECIATION
At 1 May 2022 21,039 10,920 31,959
Charge for year 1,990 1,813 3,803
At 30 April 2023 23,029 12,733 35,762
NET BOOK VALUE
At 30 April 2023 6,281 6,355 12,636
At 30 April 2022 7,020 7,068 14,088

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 14,394 27,497
Other debtors 261,965 355,032
Prepayments 106,041 6,917
382,400 389,446

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 18,775 15,115
Other loans 79,669 55,054
Trade creditors 17,169 5,355
Tax 17,457 15,216
Social security and other taxes 151,287 89,244
Other creditors 2,256 -
Accrued expenses 1,944 67,179
288,557 247,163

Casa Care Limited (Registered number: 05981444)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other loans - 1-2 years 68,479 332,063
Other loans - 2-5 years 215,949 -
284,428 332,063

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 30th April 2023 there was a loan balance of £261,965 owing from the Directors to the Company.