61
31/12/2022
2022-12-31
false
false
false
false
false
false
false
true
false
false
true
false
false
false
false
false
true
false
No description of principal activities is disclosed
2022-01-01
Sage Accounts Production 23.0 - FRS102_2021
xbrli:pure
xbrli:shares
iso4217:GBP
05687915
2022-01-01
2022-12-31
05687915
2022-12-31
05687915
2021-12-31
05687915
2021-01-01
2021-12-31
05687915
2021-12-31
05687915
2020-12-31
05687915
bus:RegisteredOffice
2022-01-01
2022-12-31
05687915
bus:LeadAgentIfApplicable
2022-01-01
2022-12-31
05687915
bus:Agent1
2022-01-01
2022-12-31
05687915
bus:Director1
2022-01-01
2022-12-31
05687915
bus:CompanySecretary1
2022-01-01
2022-12-31
05687915
core:LandBuildings
core:OwnedOrFreeholdAssets
2021-12-31
05687915
core:LandBuildings
core:ShortLeaseholdAssets
2021-12-31
05687915
core:FurnitureFittingsToolsEquipment
2021-12-31
05687915
core:LandBuildings
core:OwnedOrFreeholdAssets
2022-12-31
05687915
core:LandBuildings
core:ShortLeaseholdAssets
2022-12-31
05687915
core:FurnitureFittingsToolsEquipment
2022-12-31
05687915
core:WithinOneYear
2022-12-31
05687915
core:WithinOneYear
2021-12-31
05687915
core:AfterOneYear
2022-12-31
05687915
core:AfterOneYear
2021-12-31
05687915
core:LandBuildings
core:OwnedOrFreeholdAssets
2021-12-31
05687915
core:ShareCapital
2022-12-31
05687915
core:ShareCapital
2021-12-31
05687915
core:RevaluationReserve
2022-12-31
05687915
core:RevaluationReserve
2021-12-31
05687915
core:RetainedEarningsAccumulatedLosses
2022-12-31
05687915
core:RetainedEarningsAccumulatedLosses
2021-12-31
05687915
core:LandBuildings
core:OwnedOrFreeholdAssets
2022-01-01
2022-12-31
05687915
core:LandBuildings
core:ShortLeaseholdAssets
2022-01-01
2022-12-31
05687915
core:FurnitureFittingsToolsEquipment
2022-01-01
2022-12-31
05687915
core:FurnitureFittingsToolsEquipment
2021-12-31
05687915
bus:Director1
2021-12-31
05687915
bus:Director1
2022-12-31
05687915
bus:Director1
2020-12-31
05687915
bus:Director1
2021-12-31
05687915
bus:Director1
2021-01-01
2021-12-31
05687915
bus:SmallEntities
2022-01-01
2022-12-31
05687915
bus:AuditExemptWithAccountantsReport
2022-01-01
2022-12-31
05687915
bus:FullAccounts
2022-01-01
2022-12-31
05687915
bus:SmallCompaniesRegimeForAccounts
2022-01-01
2022-12-31
05687915
bus:PrivateLimitedCompanyLtd
2022-01-01
2022-12-31
Company registration number:
05687915
One to One Support Services Limited
Unaudited filleted financial statements
31 December 2022
One to One Support Services Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
One to One Support Services Limited
Directors and other information
|
|
|
|
Director |
Mrs. M. D. Ulyatt |
|
|
|
|
|
|
|
Secretary |
Miss S. Ulyatt |
|
|
|
|
|
|
|
Company number |
05687915 |
|
|
|
|
|
|
|
Registered office |
Devonshire Court |
|
|
25a Devonshire Terrace |
|
|
Holmewood, Chesterfield |
|
|
Derbyshire |
|
|
S42 5RF |
|
|
|
|
|
|
|
Business address |
Devonshire Court |
|
|
25a Devonshire Terrace |
|
|
Holmewood, Chesterfield |
|
|
Derbyshire |
|
|
S42 5RF |
|
|
|
|
|
|
|
Accountants |
Henry Bramall & Co Limited |
|
|
Unit 8, Acorn Business Park |
|
|
Woodseats Close |
|
|
Sheffield |
|
|
South Yorkshire |
|
|
S8 0TB |
|
|
|
|
|
|
|
|
|
|
|
|
|
Bankers |
Co-Operative Bank |
|
|
15 Elder Way |
|
|
Chesterfield |
|
|
S40 1UX |
|
|
|
|
|
Nat West Comercial Bank |
|
|
7th Floor, Hardman Boulevard |
|
|
Manchester |
|
|
M3 3AQ |
|
|
|
One to One Support Services Limited
Report to the director on the preparation of the
unaudited statutory financial statements of One to One Support Services Limited
Year ended 31 December 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of One to One Support Services Limited for the year ended 31 December 2022 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the director of One to One Support Services Limited, as a body, in accordance with the terms of our engagement letter dated 17 December 2020. Our work has been undertaken solely to prepare for your approval the financial statements of One to One Support Services Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than One to One Support Services Limited and its director as a body for our work or for this report.
It is your duty to ensure that One to One Support Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of One to One Support Services Limited. You consider that One to One Support Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of One to One Support Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Henry Bramall & Co Limited
Chartered Certified Accountants
Unit 8, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB
27 September 2023
One to One Support Services Limited
Statement of financial position
31 December 2022
|
|
|
2022 |
|
|
|
2021 |
|
|
|
|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
|
|
|
|
|
|
Tangible assets |
|
5 |
475,700 |
|
|
|
371,999 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
475,700 |
|
|
|
371,999 |
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
Debtors: |
|
|
|
|
|
|
|
|
|
|
Amounts falling due after more than one year |
6 |
24,039 |
|
|
|
9,750 |
|
|
|
Amounts falling due within one year |
6 |
268,524 |
|
|
|
310,631 |
|
|
Cash at bank and in hand |
|
|
9,831 |
|
|
|
17,410 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
302,394 |
|
|
|
337,791 |
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
within one year |
|
7 |
(
288,657) |
|
|
|
(
270,716) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
Net current assets |
|
|
|
|
13,737 |
|
|
|
67,075 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Total assets less current liabilities |
|
|
|
|
489,437 |
|
|
|
439,074 |
|
|
|
|
|
|
|
|
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
after more than one year |
|
8 |
|
|
(
236,238) |
|
|
|
(
261,757) |
|
|
|
|
|
|
|
|
|
|
Provisions for liabilities |
|
|
|
|
(
32,039) |
|
|
|
(
13,223) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
Net assets |
|
|
|
|
221,160 |
|
|
|
164,094 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
Capital and reserves |
|
|
|
|
|
|
|
|
|
Called up share capital |
|
|
|
|
2 |
|
|
|
2 |
Revaluation reserve |
|
|
|
|
217,856 |
|
|
|
129,645 |
Profit and loss account |
|
|
|
|
3,302 |
|
|
|
34,447 |
|
|
|
|
|
_______ |
|
|
|
_______ |
Shareholders funds |
|
|
|
|
221,160 |
|
|
|
164,094 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
27 September 2023
, and are signed on behalf of the board by:
Mrs. M. D. Ulyatt
Director
Company registration number:
05687915
One to One Support Services Limited
Notes to the financial statements
Year ended 31 December 2022
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Devonshire Court, 25a Devonshire Terrace, Holmewood, Chesterfield, Derbyshire, S42 5RF.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
Theses financial statements have been prepared on the going concern basis. The Covid Pandemic had a substantial impact on the Care and Training sector with downturns in activity being reported. The director is confident that the current financial year will result in a more favourable result with turnover expected to increase. Costs are being reviewed and are being kept to a minimum. Employment cost savings have been made within the marketing and other overhead departments.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
|
|
|
|
Freehold property |
- |
4 % |
|
Short leasehold property |
- |
10 % |
|
Fittings fixtures and equipment |
- |
5 % |
|
|
|
|
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
61
(2021:
77
).
5.
Tangible assets
|
|
Freehold property |
Short leasehold property |
Fixtures, fittings and equipment |
Total |
|
|
|
|
|
£ |
£ |
£ |
£ |
|
|
|
|
Cost or valuation |
|
|
|
|
|
|
|
|
At 1 January 2022 |
440,622 |
27,910 |
92,135 |
560,667 |
|
|
|
|
Revaluation |
108,000 |
- |
- |
108,000 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
At 31 December 2022 |
548,622 |
27,910 |
92,135 |
668,667 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
Depreciation |
|
|
|
|
|
|
|
|
At 1 January 2022 |
69,622 |
27,910 |
91,135 |
188,667 |
|
|
|
|
Charge for the year |
4,000 |
- |
300 |
4,300 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
At 31 December 2022 |
73,622 |
27,910 |
91,435 |
192,967 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
|
At 31 December 2022 |
475,000 |
- |
700 |
475,700 |
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
At 31 December 2021 |
371,000 |
- |
1,000 |
372,000
|
|
|
|
|
|
_______ |
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
The property known as Devonshire Court has been revalued within these accounts at £475,000. This revaluation is based on similar properties within the area and was undertaken in November 2022 by Sally Botham Estates, Matlock. The director considers this valuation to be true and fair as at 31st December 2022.
Tangible assets held at valuation
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:
|
|
|
|
|
|
|
|
|
|
|
Freehold property |
Total |
|
|
|
|
|
|
|
£ |
£ |
|
|
|
|
|
|
At 31 December 2022 |
|
|
|
|
|
|
|
|
Aggregate cost |
283,742 |
283,742 |
|
|
|
|
|
|
Aggregate depreciation |
(45,278) |
(45,278) |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
Carrying amount |
238,464 |
238,464 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At 31 December 2021 |
|
|
|
|
|
|
|
|
Aggregate cost |
283,742 |
283,742 |
|
|
|
|
|
|
Aggregate depreciation |
(41,278) |
(41,278) |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
Carrying amount |
242,464 |
242,464 |
|
|
|
|
|
|
|
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6.
Debtors
Debtors falling due within one year are as follows:
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
Trade debtors |
|
189,860 |
257,035 |
|
Other debtors |
|
78,664 |
53,596 |
|
|
|
_______ |
_______ |
|
|
|
268,524 |
310,631 |
|
|
|
_______ |
_______ |
|
|
|
|
|
Debtors falling due after one year are as follows:
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
Other debtors |
|
24,039 |
9,750 |
|
|
|
_______ |
_______ |
|
|
|
|
|
Debtors due over one year is in respect of S455 tax on the Director's loan.
7.
Creditors: amounts falling due within one year
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
Bank loans and overdrafts |
|
67,313 |
73,544 |
|
Trade creditors |
|
39,210 |
35,470 |
|
Corporation tax |
|
50,112 |
24,803 |
|
Social security and other taxes |
|
21,556 |
17,311 |
|
Other creditors |
|
110,466 |
119,588 |
|
|
|
_______ |
_______ |
|
|
|
288,657 |
270,716 |
|
|
|
_______ |
_______ |
|
|
|
|
|
8.
Creditors: amounts falling due after more than one year
|
|
|
2022 |
2021 |
|
|
|
£ |
£ |
|
Bank loans and overdrafts |
|
236,238 |
261,757 |
|
|
|
_______ |
_______ |
|
|
|
|
|
The bank loans are secured by a Legal Charge over the Property known as Devonshire Terrace, Heath Road, Holmewood Chesterfield S42 5RF, which is solely given to The National Westminster Bank.
9.
Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:
|
|
|
|
£ |
£ |
|
|
|
Not later than 1 year |
10,000 |
19,100 |
|
_______ |
_______ |
|
|
|
The operating lease is in respect of rent payable on an annual basis.
10.
Directors advances, credits and guarantees
|
During the year the director entered into the following advances and credits with the company: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2022 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Mrs. M. D. Ulyatt |
29,169 |
42,803 |
71,972 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
2021 |
|
|
|
|
|
|
|
|
|
Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Mrs. M. D. Ulyatt |
23,915 |
5,254 |
29,169 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
The advance to Mrs Coley was in respect of a private purchases, cash drawn and future dividends. No interest is being charged by the company.