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Registered number: 01718460
CONSULTUS CARE AND NURSING LTD
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 30 April 2023
Kalculus
Chartered Accountants & Business Advisers
Financial Statements
Contents
Page
Strategic Report 1—2
Directors' Report 3
Independent Auditor's Report 4—5
Profit and Loss Account 6
Balance Sheet 7
Statement of Changes in Equity 8
Statement of Cash Flows 9
Notes to the Statement of Cash Flows 10
Notes to the Financial Statements 11—17
Page 1
Strategic Report
The directors present their strategic report for the year ended 30 April 2023 .
Principal Activity
The principal activity of the Company continued to be that of proprietors and operators of an agency providing three distinctive services :
· The provision of introduced self-employed carers
· The provision of managed care services
· The provision of managed nursing services
Review of the Business
Long established since 1962 this family owned and run provider of live-in carers and nurses offering 24/7 personalised private live in care and nursing when needed across the UK.
Consultus introduce and employ fully trained, carefully selected live in carers and nurses to provide personalised care and support to enable typically older family members to remain safely in their own homes.
Consultus Care & Nursing review rated by www.homecare.co.uk 9.8 out of 10.
Principal Risks and Uncertainties
By providing the skills required in an increasing competitive market, our Skills for Care award-winning ‘Centre Of Excellence’ training centre at Consultus attracts suitable candidates with the right mix of capability and empathy, and equips them to provide personalised care tailored to the individual needs of our clients – and keeps them updated on the latest courses as they become available up to Diploma level, as well as in a range of specialist qualifications.
Consultus offers three 24/7 live-in services: our ‘Introductory Service’ for self employed carers, where family oversight is essential, and where we check, vet, train, and introduce self-employed carers with appropriate qualifications, DBS checks, and updated training to support safeguarding.
A fully Managed Service, regulated by the Care Quality Commission which is available in the South of England and is now expanding across the country is suitable for clients who live a great distance from their families. Consultus will professionally manage each aspect of care, from onsite risk assessments, care plans, reviews, diary management and regular communication with healthcare professionals and nurses.
And a fully managed Nursing Service providing skilled and highly qualified and experienced clinicians who provide invaluable support to clients who need their additional, specialist skills and experience.
Consultus continues to invest in recruitment in the UK and overseas, to attract and train suitable candidates. There has been an ongoing shortage of skilled carers and meeting the increasing demand for our services has sometimes been challenging, we continue to review our marketing strategy to attract and retain suitable empathetic professional carers and nurses.
We are also investing heavily in technology and resources, with careful planning and with new ways of working and connecting with people with our ‘Ask a Carer’ and ‘Ask a Nurse’ platforms. Innovative solution to bring conversation and community together for our carers to ask questions, learn, and create friendships.
Development and performance
Our introductory service is very cost effective with family support and oversight, and revenues continue to grow steadily.
Consultus is also investing heavily in our fully managed service. This financial year revenues have grown by 18%. Managed Area Assessors are broadening our capabilities in providing clinical care, and carrying out care and risk assessments across areas including wellbeing, privacy, dignity, food, cleanliness etc.
Consultus has recently heavily invested further in our national award-winning Training Centre by considerably expanding our training facilities, to meet rising demand, and we also offer bespoke off-site training courses. During these challenging times we have adapted our training with a combination of virtual and e-learning to support our safe distancing practical face to face training.
New technology – Machine Learning technology is also now also being offered to our clients to move us in the direction of pre-empting conditions before they manifest. We are also investing in real time information technology to support our carers and nurses with on-site document management.
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Page 2
Key performance indicators
· Steady growth of the introductory service
· Significant growth of the managed care service
· Providing continued high calibre, trained carers
· Providing high calibre nurses
· Sustaining Consultus values including: empathy, integrity, compassion, professionalism, experience and
 continue provision of a range of services tailored to suit clients' specific needs.
The main KPI used by the company are as follows:
- Gross Profit percentage 61% (YR 2022: 61%)
- Net Profit percentage 25% (YR 2022: 20%)
- Increase in Turnover 13% (YR 2022: 18%)
- Current Ratio 5.19 (YR 2022: 3.37)
These are all considered to be satisfactory by the directors.
On behalf of the board
Mr Peter Seldon
Director
20 November 2023
Page 2
Page 3
Directors' Report
The directors present their report and the financial statements for the year ended 30 April 2023 .
Directors
The directors who held office during the year were as follows:
Mr Peter Seldon
Ms D Kettle
Miss C Santucci
Matters covered in the Strategic Report
Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.
Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Independent Auditors
The auditors, Kalculus, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board
Mr Peter Seldon
Director
20 November 2023
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Independent Auditor's Report
Opinion
We have audited the financial statements of CONSULTUS CARE AND NURSING LTD for the year ended 30 April 2023 which comprise the Balance Sheet, Statement of Changes of Equity, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 30 April 2023 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit.
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Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
• Enquire of management about the company’s policies, procedures and related controls regarding   compliance with laws and regulations and if there are any known instances of non-compliances;
• Examining supporting documents for all material balances, transactions and disclosures;
• Review of the Board of directors minutes
• Evaluation of the section and application of accounting policies related to subjective measurements and complex transactions.
• Analytical procedures to identify any unusual or expected relationships
• Testing the appropriateness of journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statement;
• Evaluation of the overall presentation, structure and content of the financial statements including accounting estimates and disclosures and whether the financial statements represent the underlying transactions and events in a manner thar achieves fair presentation.
Owing to the inherent limitations of an audit, there is unavoidable risk that some material misstatement of the financial statements may not be detected, even though the audit is properly planning and performed in accordance with the ISA (UK). 
The potential effect of inherent limitations are particularly significant in the case of misstatement resulting from fraud because fraud may involve sophisticated an carefully organised schemes designed to conceal it, including g deliberate failure to report transactions, collusion or intentional  misrepresentations being made to us. 
We design our procedures so as to obtain sufficient appropriate audit evidence that the financial statements are not materially misstated due to non-compliance with laws and regulations or due to fraud or error. 
We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations – this responsibility lies with the management with the oversight to the directors. 
Based on our understanding of the company and industry and discussions with management, we identified financial reporting standards and Companies Act 2006 as having a direct effect on the amounts and disclosures in the financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Philip Horesh BA FCA (Senior Statutory Auditor)
for and on behalf of Kalculus , Statutory Auditor
20 November 2023
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Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 9,516,103 8,387,706
Cost of sales (3,725,686 ) (3,275,298 )
GROSS PROFIT 5,790,417 5,112,408
Administrative expenses (3,541,048 ) (3,565,930 )
Other operating income 97,135 136,089
OPERATING PROFIT 4 2,346,504 1,682,567
Fair value gains/(losses) on investments 3,320 (29,637 )
Other interest receivable and similar income 9 23,444 1,942
PROFIT BEFORE TAXATION 2,373,268 1,654,872
Tax on Profit (452,774 ) (259,867 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 1,920,494 1,395,005
The notes on pages 10 to 17 form part of these financial statements.
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Balance Sheet
Registered number: 01718460
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 10 4,002,606 4,024,825
Investments 11 224,155 220,835
4,226,761 4,245,660
CURRENT ASSETS
Debtors 12 571,745 580,657
Cash at bank and in hand 4,207,596 3,001,045
4,779,341 3,581,702
Creditors: Amounts Falling Due Within One Year 13 (920,775 ) (1,063,160 )
NET CURRENT ASSETS (LIABILITIES) 3,858,566 2,518,542
TOTAL ASSETS LESS CURRENT LIABILITIES 8,085,327 6,764,202
PROVISIONS FOR LIABILITIES
Deferred Taxation 14 (26,464 ) (25,833 )
NET ASSETS 8,058,863 6,738,369
CAPITAL AND RESERVES
Called up share capital 16 247,152 247,152
Capital redemption reserve 10,300 10,300
Non-distributable profit reserves 12,683 12,683
Profit and Loss Account 7,788,728 6,468,234
SHAREHOLDERS' FUNDS 8,058,863 6,738,369
On behalf of the board
Mr Peter Seldon
Director
20 November 2023
The notes on pages 10 to 17 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Capital Redemption Non-distributable profit reserves Profit and Loss Account Total
£ £ £ £ £
As at 1 May 2021 247,152 10,300 12,683 6,073,229 6,343,364
Profit for the year and total comprehensive income - - - 1,395,005 1,395,005
Dividends paid - - - (1,000,000) (1,000,000)
As at 30 April 2022 and 1 May 2022 247,152 10,300 12,683 6,468,234 6,738,369
Profit for the year and total comprehensive income - - - 1,920,494 1,920,494
Dividends paid - - - (600,000) (600,000)
As at 30 April 2023 247,152 10,300 12,683 7,788,728 8,058,863
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Statement of Cash Flows
2023 2022
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 2,351,170 1,982,755
Tax paid (462,871 ) (225,592 )
Depreciation and impairment of tangible fixed assets - 72,118
Net cash generated from operating activities 1,888,299 1,829,281
Cash flows from investing activities
Purchase of tangible assets (105,192 ) (150,048 )
Proceeds from disposal of tangible assets - 29,624
Interest received 23,444 1,942
Net cash used in investing activities (81,748 ) (118,482 )
Cash flows from financing activities
Equity dividends paid (600,000) (1,000,000)
Increase in cash and cash equivalents 1,206,551 710,799
Cash and cash equivalents at beginning of year 2 3,001,045 2,362,364
Cash and cash equivalents at end of year 2 4,207,596 3,073,163
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Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations
2023 2022
£ £
Profit for the financial year 1,920,494 1,395,005
Adjustments for:
Tax on profit 452,774 259,867
Interest income (23,444) (1,942)
Depreciation of tangible assets 127,411 72,118
Net fair value losses/(gains) recognised in profit or loss (3,320) 29,637
Movements in working capital:
Decrease/(increase) in trade and other debtors 8,912 (50,934)
(Decrease)/increase in trade and other creditors (131,657) 279,004
Net cash generated from operations 2,351,170 1,982,755
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2023 2022
£ £
Cash at bank and in hand 4,207,596 3,001,045
3. Analysis of changes in net funds
As at 1 May 2022 Cash flows As at 30 April 2023
£ £ £
Cash at bank and in hand 3,001,045 1,206,551 4,207,596
Finance leases - - -
Debts falling due within one year - - -
Debts falling due after more than one year - - -
3,001,045 1,206,551 4,207,596
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Notes to the Financial Statements
1. General Information
CONSULTUS CARE AND NURSING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 01718460 . The registered office is 17 London Road, Tonbridge, Kent, TN10 3AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The directors have made estimates on the residual value and useful life of freehold property, with a view to support the policy of no depreciation.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25 & 33.3% Reducing Balance
2.6. Investments
Interests in entities are in listed investments measured at fair value. The investments are measured at fair
value and any movement in fair value are recognised immediately in profit or loss.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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2.8. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.
Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.
Other financial liabilities
Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.
Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
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2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Other Operating Income
2023 2022
£ £
Commission income 97,135 107,569
Grant income - 28,520
97,135 136,089
4. Operating Profit
The operating profit is stated after charging:
2023 2022
£ £
Bad debts (1,494) -
Depreciation of tangible fixed assets 127,411 72,118
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5. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2023 2022
£ £
Audit Services
Audit of the company's financial statements 12,000 8,500
6. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2023 2022
£ £
Wages and salaries 5,493,034 5,069,380
Social security costs 309,175 317,376
5,802,209 5,386,756
7. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 71 74
71 74
8. Directors' remuneration
The number of directors to whom retirement benefits were accruing was as follows:
2023 2022
Money purchase pension schemes 1 1
2023
2022
£
£
Remuneration for qualifying services
264,118
206,369
image
image
image
image
Information regarding the highest paid director was as follows:
2023 2022
£ £
Emoluments 113,477 108,289
Company contributions to money purchase pension schemes 6,000 6,000
119,477 114,289
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9. Interest Receivable and Similar Income
2023 2022
£ £
Bank interest receivable 18,151 639
Investment income 5,293 1,303
23,444 1,942
10. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2022 3,730,103 10,800 1,430,655 5,171,558
Additions - - 105,192 105,192
As at 30 April 2023 3,730,103 10,800 1,535,847 5,276,750
Depreciation
As at 1 May 2022 24,195 5,400 1,117,138 1,146,733
Provided during the period - 1,350 126,061 127,411
As at 30 April 2023 24,195 6,750 1,243,199 1,274,144
Net Book Value
As at 30 April 2023 3,705,908 4,050 292,648 4,002,606
As at 1 May 2022 3,705,908 5,400 313,517 4,024,825
11. Investments
Listed
£
Cost
As at 1 May 2022 220,835
Fair value adjustments 3,320
As at 30 April 2023 224,155
Provision
As at 1 May 2022 -
As at 30 April 2023 -
Net Book Value
As at 30 April 2023 224,155
As at 1 May 2022 220,835
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12. Debtors
2023 2022
£ £
Due within one year
Trade debtors 428,495 520,489
Prepayments and accrued income 96,517 59,688
Other debtors 46,733 480
571,745 580,657
13. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 107,956 101,545
Corporation tax 282,143 292,871
Other taxes and social security 139,936 140,721
VAT 151,161 126,384
Other creditors 58,333 144,333
Accruals and deferred income 181,246 178,527
Directors' loan accounts - 78,779
920,775 1,063,160
14. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 26,464 25,833
15. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2022 25,833 25,833
Additions 631 631
Balance at 30 April 2023 26,464 26,464
16. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 247,152 247,152
17. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 600,000 1,000,000
600,000 1,000,000
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18. Related Party Disclosures
Key management personnel (including directors) received compensation of £264,118 (2022: £206,369)
264,118 206,369
Balances with related parties
The amount owed to P Seldon and C Santucci at the year end was £57,333 (2022: £143,333).
Other information
At the year end, the company was owed by P Seldon £20 (2022: owed to £78,779).
C SantucciShareholderDividends paid during the year was £300,000 (2022: £500,000).

C Santucci

Shareholder

Dividends paid during the year was £300,000 (2022: £500,000).

P SeldonShareholderDividends paid during the year was £300,000 (2022: £500,000).

P Seldon

Shareholder

Dividends paid during the year was £300,000 (2022: £500,000).

P Seldon and C SantucciDirectorsRent paid to directors during the year was £13,000 (2022: £13,000).

P Seldon and C Santucci

Directors

Rent paid to directors during the year was £13,000 (2022: £13,000).

P SeldonDirectorRent paid to director during the year was £30,000 (2022: £30,000).

P Seldon

Director

Rent paid to director during the year was £30,000 (2022: £30,000).

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