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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04903182
All About Care Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Veritons
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04903182
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,129,288 3,049,764
3,129,288 3,049,764
CURRENT ASSETS
Debtors 5 1,139,201 696,781
Cash at bank and in hand 35,633 2,682
1,174,834 699,463
Creditors: Amounts Falling Due Within One Year 6 (610,967 ) (837,741 )
NET CURRENT ASSETS (LIABILITIES) 563,867 (138,278 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,693,155 2,911,486
Creditors: Amounts Falling Due After More Than One Year 7 (791,704 ) (823,313 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (54,084 ) (28,967 )
NET ASSETS 2,847,367 2,059,206
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Revaluation reserve 11 1,261,707 1,261,707
Profit and Loss Account 1,584,660 796,499
SHAREHOLDERS' FUNDS 2,847,367 2,059,206
Page 1
Page 2
For the year ending 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Michael Todd
Director
27/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
All About Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04903182 . The registered office is The Old Stables , Beacon Walk , Herne Bay , Kent , CT6 6DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they 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. Turnover
Turnover comprises revenue recognised by the company in respect of care services provided during the year, exclusive of Value Added Tax and trade discounts. Income is recognised in the accounting period in which the company obtains the right to consideration in exchange for its' performance.

2.4. 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 not provided
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 15% on cost
Computer Equipment 25% on cost
2.5. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS102 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 mesured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction,  where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.  Financial assets are classified as receivable within one year and are not amortised. 
Classification of financial liabilities 
Financial liabilities and equity instruments are classfied 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.  
...CONTINUED
Page 3
Page 4
2.6. Financial Instruments - continued
Basic financial liablities 
Basic financial liablities,  including creditors,  bank loans,  loans from fellow group companies and preference shares that are classified as debt,  are initially recognised at transaction price unless the arrangement constitutes a financing transaction,  where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.  Financial liabilities classified as payable within one year are not amortised. 
Debt instruments are subsequently carried at amortised cost,  using the effective rate method. 
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 and subsequently measured at amortised cost using the effective interest method.  
2.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current 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 
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.  Such assets and liabilities are not recognised if the timing difference arsies from goodwill or from the initial recognition of other assets and liabilities in a transaction tht affects neither the tax profit nor the accounting profit.  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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 69 (2022: 68)
69 68
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2022 2,897,307 26,417 93,731 275,875
Additions 40,757 1,027 39,495 33,261
As at 31 March 2023 2,938,064 27,444 133,226 309,136
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2022 - 24,378 53,170 175,545
Provided during the period - 1,230 10,792 19,320
As at 31 March 2023 - 25,608 63,962 194,865
Net Book Value
As at 31 March 2023 2,938,064 1,836 69,264 114,271
As at 1 April 2022 2,897,307 2,039 40,561 100,330
Computer Equipment Total
£ £
Cost
As at 1 April 2022 78,376 3,371,706
Additions - 114,540
As at 31 March 2023 78,376 3,486,246
Depreciation
As at 1 April 2022 68,849 321,942
Provided during the period 3,674 35,016
As at 31 March 2023 72,523 356,958
Net Book Value
As at 31 March 2023 5,853 3,129,288
As at 1 April 2022 9,527 3,049,764
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 38,084 15,888
Prepayments and accrued income 17,206 11,207
Other debtors 39,294 39,294
Directors' loan accounts 583,831 361,949
Amounts owed by other participating interests 460,786 268,443
1,139,201 696,781
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 16,079 9,456
Trade creditors 139,327 103,282
Bank loans and overdrafts 113,097 463,084
Corporation tax 279,003 131,962
Other taxes and social security 17,962 26,978
Other creditors 41,063 98,479
Accruals and deferred income 4,436 4,500
610,967 837,741
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 33,404 30,716
Bank loans 758,300 792,597
791,704 823,313
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,079 9,456
Later than one year and not later than five years 33,404 30,716
49,483 40,172
49,483 40,172
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Michael Todd 199,072 265,993 143,958 - 321,107
Mrs Gayle Todd 162,877 217,631 117,784 - 262,724
The above loan is unsecured and repayable on demand. Interest is charged at the 2% official rate of interest on the balance during the course of the period.  After the balance sheet but within nine months of the year end the amount of £483,714 was repaid. 
11. Reserves
Revaluation Reserve
£
As at 1 April 2022 1,261,707
As at 31 March 2023 1,261,707
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