Company registration number 11309435 (England and Wales)
Ability Bathe (Devon) Ltd
Unaudited
financial statements
for the year ended 31 March 2023
PAGES FOR FILING WITH REGISTRAR
Ability Bathe (Devon) Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Ability Bathe (Devon) Ltd
Statement of financial position
as at 31 March 2023
31 March 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
65,156
17,890
Current assets
Debtors
108,708
90,163
Cash at bank and in hand
17,360
29,705
126,068
119,868
Creditors: amounts falling due within one year
(110,432)
(93,241)
Net current assets
15,636
26,627
Total assets less current liabilities
80,792
44,517
Creditors: amounts falling due after more than one year
(62,247)
(38,959)
Provisions for liabilities
(12,380)
-
0
Net assets
6,165
5,558
Capital and reserves
Called up share capital
4
106
100
Profit and loss reserves
6,059
5,458
Total equity
6,165
5,558

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Ability Bathe (Devon) Ltd
Statement of financial position (continued)
as at 31 March 2023
31 March 2023
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 27 November 2023 and are signed on its behalf by:
A Ward
Director
Company registration number 11309435 (England and Wales)
Ability Bathe (Devon) Ltd
Notes to the financial statements
for the year ended 31 March 2023
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of goods and services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% Reducing balance
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 net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Ability Bathe (Devon) Ltd
Notes to the financial statements (continued)
for the year ended 31 March 2023
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
4
3
3
Tangible fixed assets
Motor vehicles
£
Cost
At 1 April 2022
29,336
Additions
63,678
At 31 March 2023
93,014
Depreciation and impairment
At 1 April 2022
11,446
Depreciation charged in the year
16,412
At 31 March 2023
27,858
Carrying amount
At 31 March 2023
65,156
At 31 March 2022
17,890
4
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
100
100
100
100
B Ordinary shares of £1 each
6
-
6
-
106
100
106
100
5
Parent company

The parent company is Ability Bathe Holdings Limited and its registered office is West House, King Cross Road, Halifax, HX1 1EB.

6
Company information

Ability Bathe (Devon) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

2023-03-312022-04-01false27 November 2023CCH SoftwareCCH Accounts Production 2023.300No description of principal activityM WardA WardJ Cromwellfalse113094352022-04-012023-03-31113094352023-03-31113094352022-03-3111309435core:MotorVehicles2023-03-3111309435core:MotorVehicles2022-03-3111309435core:CurrentFinancialInstrumentscore:WithinOneYear2023-03-3111309435core:CurrentFinancialInstrumentscore:WithinOneYear2022-03-3111309435core:Non-currentFinancialInstrumentscore:AfterOneYear2023-03-3111309435core:Non-currentFinancialInstrumentscore:AfterOneYear2022-03-3111309435core:ShareCapital2023-03-3111309435core:ShareCapital2022-03-3111309435core:RetainedEarningsAccumulatedLosses2023-03-3111309435core:RetainedEarningsAccumulatedLosses2022-03-3111309435core:ShareCapitalOrdinaryShares2023-03-3111309435core:ShareCapitalOrdinaryShares2022-03-3111309435bus:Director22022-04-012023-03-3111309435core:MotorVehicles2022-04-012023-03-31113094352021-04-012022-03-3111309435core:MotorVehicles2022-03-3111309435bus:PrivateLimitedCompanyLtd2022-04-012023-03-3111309435bus:SmallCompaniesRegimeForAccounts2022-04-012023-03-3111309435bus:FRS1022022-04-012023-03-3111309435bus:AuditExemptWithAccountantsReport2022-04-012023-03-3111309435bus:Director12022-04-012023-03-3111309435bus:Director32022-04-012023-03-3111309435bus:FullAccounts2022-04-012023-03-31xbrli:purexbrli:sharesiso4217:GBP