Crosshands Care Limited |
Notes to the Accounts |
for the year ended 28 February 2023 |
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1 |
Accounting policies |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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2 |
Employees |
2023 |
|
2022 |
Number |
Number |
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|
Average number of persons employed by the company |
2 |
|
28 |
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|
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|
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3 |
Tangible fixed assets |
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Land and buildings |
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Plant and machinery etc |
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Motor vehicles |
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Total |
£ |
£ |
£ |
£ |
|
Cost |
|
At 1 March 2022 |
253,345 |
|
32,966 |
|
19,399 |
|
305,710 |
|
Disposals |
(213,000) |
|
- |
|
- |
|
(213,000) |
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At 28 February 2023 |
40,345 |
|
32,966 |
|
19,399 |
|
92,710 |
|
|
|
|
|
|
|
|
|
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Depreciation |
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At 1 March 2022 |
40,345 |
|
32,965 |
|
19,399 |
|
92,709 |
|
At 28 February 2023 |
40,345 |
|
32,965 |
|
19,399 |
|
92,709 |
|
|
|
|
|
|
|
|
|
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Net book value |
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At 28 February 2023 |
- |
|
1 |
|
- |
|
1 |
|
At 28 February 2022 |
213,000 |
|
1 |
|
- |
|
213,001 |
|
|
4 |
Investments |
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Other |
investments |
£ |
|
Cost |
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At 1 March 2022 |
- |
|
Additions |
587,400 |
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At 28 February 2023 |
587,400 |
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|
5 |
Debtors |
2023 |
|
2022 |
£ |
£ |
|
|
Trade debtors |
(212,356) |
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(213,490) |
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6 |
Creditors: amounts falling due within one year |
2023 |
|
2022 |
£ |
£ |
|
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Trade creditors |
12,248 |
|
38,549 |
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Taxation and social security costs |
- |
|
43,766 |
|
Other creditors |
1 |
|
1,821 |
|
|
|
|
|
|
12,249 |
|
84,136 |
|
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7 |
Other information |
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Crosshands Care Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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19 severn Road |
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Pontllanfraith |
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Blackwood |
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Caerphilly |
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NP12 2GA |