Crescent Homecare Limited Filleted Accounts Cover
Crescent Homecare Limited
Company No. 06866396
Information for Filing with The Registrar
31 March 2023
Crescent Homecare Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 March 2023.
Principal activities
The principal activity of the company during the year under review was care of elderly people.
Directors
The Directors who served at any time during the year were as follows:
G. Raggatt
D. Robey
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
D. Robey
Director
25 September 2023
Crescent Homecare Limited Balance Sheet Registrar
at
31 March 2023
Company No.
06866396
Notes
2023
2022
£
£
Fixed assets
Intangible assets
4
--
Tangible assets
5
140,409151,405
140,409151,405
Current assets
Debtors
6
108,36294,352
Cash at bank and in hand
286,975343,842
395,337438,194
Creditors: Amount falling due within one year
7
(130,217)
(132,899)
Net current assets
265,120305,295
Total assets less current liabilities
405,529456,700
Creditors: Amounts falling due after more than one year
8
(29,494)
(36,526)
Provisions for liabilities
Deferred taxation
(4,732)
(3,247)
Net assets
371,303416,927
Capital and reserves
Called up share capital
100100
Profit and loss account
9
371,203416,827
Total equity
371,303416,927
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 25 September 2023
And signed on its behalf by:
G. Raggatt
Director
25 September 2023
Crescent Homecare Limited Notes to the Accounts Registrar
for the year ended 31 March 2023
1
General information
Its registered number is: 06866396
Its registered office is:
19 Quebec Street
Langley Park
County Durham
DH7 9XA
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services provided.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Freehold buildings
2% straight line
Plant and machinery
20% reducing balance
Motor vehicles
12.5% straight line
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
Defined contribution pensions
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 payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
8078
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 April 2022
20,00020,000
At 31 March 2023
20,00020,000
Amortisation and impairment
At 1 April 2022
20,00020,000
At 31 March 2023
20,00020,000
Net book values
At 31 March 2023
--
At 31 March 2022
--
5
Tangible fixed assets
Land and buildings
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
Cost or revaluation
At 1 April 2022
90,36749,23974,364213,970
Additions
--7,0997,099
At 31 March 2023
90,36749,23981,463221,069
Depreciation
At 1 April 2022
1,8073,15857,60062,565
Charge for the year
1,80711,5154,77318,095
At 31 March 2023
3,61414,67362,37380,660
Net book values
At 31 March 2023
86,75334,56619,090140,409
At 31 March 2022
88,560
46,081
16,764
151,405
6
Debtors
2023
2022
£
£
Trade debtors
102,02289,720
Other debtors
6,3404,632
108,36294,352
7
Creditors:
amounts falling due within one year
2023
2022
£
£
Obligations under finance lease and hire purchase contracts
5,0675,067
Taxes and social security
41,962
59,853
Loans from directors
9,5592,710
Other creditors
57,73557,735
Accruals and deferred income
15,8947,534
130,217132,899
8
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Obligations under finance lease and hire purchase contracts
29,49436,526
29,49436,526
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Dividends
2023
2022
£
£
Dividends for the period:
Dividends paid in the period
132,400
92,000
132,400
92,000
Dividends by type:
Non-equity preference dividends
--
Equity dividends
132,40092,000
132,400
92,000
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