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REGISTERED NUMBER: 08650765 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2023

FOR

DISTRICT CARE LTD

DISTRICT CARE LTD (REGISTERED NUMBER: 08650765)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 9

DISTRICT CARE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2023







DIRECTOR: R J Baughan





REGISTERED OFFICE: Mancroft Towers
Oulton Broad
Lowestoft
Suffolk
NR32 3PS





REGISTERED NUMBER: 08650765 (England and Wales)





ACCOUNTANTS: Edward Back & Co
Mancroft Towers
Oulton Broad
Lowestoft
Suffolk
NR32 3PS

DISTRICT CARE LTD (REGISTERED NUMBER: 08650765)

STATEMENT OF FINANCIAL POSITION
31ST AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 786 906
Tangible assets 5 20,031 25,841
20,817 26,747

CURRENT ASSETS
Debtors 6 32,638 33,658
Cash at bank and in hand 265 1,314
32,903 34,972
CREDITORS
Amounts falling due within one year 7 46,735 45,631
NET CURRENT LIABILITIES (13,832 ) (10,659 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,985

16,088

CREDITORS
Amounts falling due after more than one
year

8

(6,307

)

(9,947

)

PROVISIONS FOR LIABILITIES 10 (224 ) (835 )
NET ASSETS 454 5,306

CAPITAL AND RESERVES
Called up share capital 11 1 1
Retained earnings 12 453 5,305
SHAREHOLDERS' FUNDS 454 5,306

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

DISTRICT CARE LTD (REGISTERED NUMBER: 08650765)

STATEMENT OF FINANCIAL POSITION - continued
31ST AUGUST 2023


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th September 2023 and were signed by:





R J Baughan - Director


DISTRICT CARE LTD (REGISTERED NUMBER: 08650765)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2023

1. STATUTORY INFORMATION

District Care Ltd 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.

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.

Domain name is being amortised evenly over its 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.3% on cost

Taxation
Taxation for the year 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

DISTRICT CARE LTD (REGISTERED NUMBER: 08650765)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 31 (2022 - 28 ) .

4. DOMAIN NAME
Other
intangible
assets
£   
COST
At 1st September 2022
and 31st August 2023 2,564
AMORTISATION
At 1st September 2022 1,658
Charge for year 120
At 31st August 2023 1,778
NET BOOK VALUE
At 31st August 2023 786
At 31st August 2022 906

DISTRICT CARE LTD (REGISTERED NUMBER: 08650765)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st September 2022 2,408 3,132 32,614 6,026 44,180
Additions - 1,815 - 305 2,120
Disposals - - (5,500 ) - (5,500 )
At 31st August 2023 2,408 4,947 27,114 6,331 40,800
DEPRECIATION
At 1st September 2022 1,728 2,043 9,713 4,855 18,339
Charge for year 102 436 5,399 688 6,625
Eliminated on disposal - - (4,195 ) - (4,195 )
At 31st August 2023 1,830 2,479 10,917 5,543 20,769
NET BOOK VALUE
At 31st August 2023 578 2,468 16,197 788 20,031
At 31st August 2022 680 1,089 22,901 1,171 25,841

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st September 2022
and 31st August 2023 19,199
DEPRECIATION
Charge for year 4,800
At 31st August 2023 4,800
NET BOOK VALUE
At 31st August 2023 14,399
At 31st August 2022 19,199

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,110 32,226
Other debtors 99 99
Directors' current accounts 12,096 -
Prepayments 1,333 1,333
32,638 33,658

DISTRICT CARE LTD (REGISTERED NUMBER: 08650765)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 9) 14,093 13,277
Hire purchase contracts 4,312 4,312
Trade creditors 3,682 1,365
Tax 5,804 7,084
Social security and other taxes 3,543 4,461
Other creditors - 986
Directors' current accounts - 6,384
Accrued expenses 15,301 7,762
46,735 45,631

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 6,307 9,947

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 14,093 13,277

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 224 835

Deferred
tax
£   
Balance at 1st September 2022 835
Accelerated capital allowances (611 )
Balance at 31st August 2023 224

11. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

DISTRICT CARE LTD (REGISTERED NUMBER: 08650765)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

12. RESERVES
Retained
earnings
£   

At 1st September 2022 5,305
Profit for the year 13,148
Dividends (18,000 )
At 31st August 2023 453

13. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2023 and 31st August 2022:

2023 2022
£    £   
R J Baughan
Balance outstanding at start of year - -
Amounts advanced 12,096 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,096 -

DISTRICT CARE LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
DISTRICT CARE LTD

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31st August 2023 set out on pages three to twelve and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Edward Back & Co
Mancroft Towers
Oulton Broad
Lowestoft
Suffolk
NR32 3PS


29th September 2023