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Registered Number: 09425102
England and Wales

 

 

 

HEERA CARE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 397,531    269,847 
397,531    269,847 
Current assets      
Debtors 4 110,869    254,695 
Cash at bank and in hand 1,810,338    1,099,352 
1,921,207    1,354,047 
Creditors: amount falling due within one year 5 (257,243)   (357,186)
Net current assets 1,663,964    996,861 
 
Total assets less current liabilities 2,061,495    1,266,708 
Accruals and deferred income (639)   (4,452)
Provisions for liabilities 6 (11,430)   (12,947)
Net assets 2,049,426    1,249,309 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 2,049,326    1,249,209 
Shareholder's funds 2,049,426    1,249,309 
 


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.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 December 2023 and were signed on its behalf by:


-------------------------------
R Verma
Director
1
General Information
Heera Care Ltd is a private company, limited by shares, registered in England and Wales, registration number 09425102, registration address 15a Station Road, Gunness, Scunthorpe, Lincolnshire, DN15 8SU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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 taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings 20% Reducing Balance
Short Leashold Properties 5% Reducing Balance
Motor Vehicles 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 69 (2022 : 56).
3.

Tangible fixed assets

Cost or valuation Short Leashold Properties   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 April 2022 231,975    59,625    66,741    358,341 
Additions 134,808      12,102    146,910 
Disposals      
At 31 March 2023 366,783    59,625    78,843    505,251 
Depreciation
At 01 April 2022 30,272    19,040    39,182    88,494 
Charge for year 3,177    8,117    7,932    19,226 
On disposals      
At 31 March 2023 33,449    27,157    47,114    107,720 
Net book values
Closing balance as at 31 March 2023 333,334    32,468    31,729    397,531 
Opening balance as at 01 April 2022 201,703    40,585    27,559    269,847 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 101,013    248,428 
Other Debtors 9,856    6,267 
110,869    254,695 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Taxation and Social Security 209,324    144,903 
Other Creditors 47,919    212,283 
257,243    357,186 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 11,430    12,947 
11,430    12,947 

7.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
96 Ordinary shares of £1.00 each 96    96 
1 A Ordinary share of £1.00 each  
1 B Ordinary share of £1.00 each  
1 C Ordinary share of £1.00 each  
1 D Ordinary share of £1.00 each  
100    100 
All shares have equal voting rights.

8.

Control

The company was under the control of the directors in the current and previous period.
2