2022-08-012023-07-312023-07-31false12766218Salis Care 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Salis Care Ltd

Registered Number
12766218
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

Salis Care Ltd
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

Marike Korting
Russel Korting

Registered Address

Davidson House
The Forbury
Reading
RG1 3EU

Registered Number

12766218 (England and Wales)
Salis Care Ltd
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets845,81849,151
45,81849,151
Current assets
Debtors1082,41948,060
Cash at bank and on hand263,06516,060
345,48464,120
Creditors amounts falling due within one year11(134,149)(68,572)
Net current assets (liabilities)211,335(4,452)
Total assets less current liabilities257,15344,699
Creditors amounts falling due after one year12(5,213)(9,339)
Net assets251,94035,360
Capital and reserves
Called up share capital100100
Profit and loss account251,84035,260
Shareholders' funds251,94035,360
The financial statements were approved and authorised for issue by the Board of Directors on 15 January 2024, and are signed on its behalf by:
Russel Korting
Director
Registered Company No. 12766218
Salis Care Ltd
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.First time adoption and other factors relevant to transition
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. These financial statements for the year ended 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A small entities. The date transition is 1 August 2022. The transition to FRS 102 Section 1A has resulted in small number of changes in accounting policies to those used previously.
4.Principal activities
The principal activity of the company in the year under review was that of residential care activities for the elderly and disabled.
5.Basis of measurement used in financial statements
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).
6.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings10
Plant and machinery4
Office Equipment4
Revenue recognition policy
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
7.Employee information

20232022
Average number of employees during the year2617
8.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 August 2243,7283,3306,43753,495
Additions--8,2338,233
Disposals--(1,719)(1,719)
At 31 July 2343,7283,33012,95160,009
Depreciation and impairment
At 01 August 223,0471361,1614,344
Charge for year6,9455032,96810,416
On disposals--(569)(569)
At 31 July 239,9926393,56014,191
Net book value
At 31 July 2333,7362,6919,39145,818
At 31 July 2240,6813,1945,27649,151
9.Any off-balance sheet arrangements including nature, purpose and financial impact on entity
The total amount of financial commitments not included in the balance sheet is £5,141 (2022- £Nil).
10.Debtors

2023

2022

££
Trade debtors / trade receivables80,71348,060
Prepayments and accrued income1,706-
Total82,41948,060
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables37,48723,586
Bank borrowings and overdrafts22,88123,469
Taxation and social security73,78117,836
Accrued liabilities and deferred income-3,681
Total134,14968,572
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
12.Creditors after one year

2023

2022

££
Trade creditors / trade payables5,2139,339
Total5,2139,339
13.Provisions for liabilities