Registered number
08073027
Bespoke Care Cheshire Ltd
Unaudited Filleted Accounts
31 May 2023
Bespoke Care Cheshire Ltd
Registered number: 08073027
Balance Sheet
as at 31 May 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 1,020 943
Current assets
Debtors 4 34,415 28,559
Cash at bank and in hand 8,899 2,080
43,314 30,639
Creditors: amounts falling due within one year 5 (44,331) (31,579)
Net current liabilities (1,017) (940)
Net assets 3 3
Capital and reserves
Called up share capital 3 3
Shareholders' funds 3 3
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Sheila Goodwin
Director
Approved by the board on 14 February 2024
Bespoke Care Cheshire Ltd
Notes to the Accounts
for the year ended 31 May 2023
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
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.
Creditors
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.
Taxation
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.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 18 22
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2022 10,930
Additions 864
At 31 May 2023 11,794
Depreciation
At 1 June 2022 9,987
Charge for the year 787
At 31 May 2023 10,774
Net book value
At 31 May 2023 1,020
At 31 May 2022 943
4 Debtors 2023 2022
£ £
Trade debtors 16,672 17,722
Other debtors 17,743 10,837
34,415 28,559
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 213 1,948
Trade creditors 1,325 2,193
Taxation and social security costs 18,384 11,258
Other creditors 24,409 16,180
44,331 31,579
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Sheila Goodwin
Directors loan 4,627 9,204 (4,627) 9,204
Susan Waterworth
Directors loan 3,509 7,381 (3,509) 7,381
8,136 16,585 (8,136) 16,585
The above loans are included in other creditors.
7 Other information
Bespoke Care Cheshire Ltd is a private company limited by shares and incorporated in England. Its registered office is:
367 Chester Road
Little Sutton
Ellesmere Port
Cheshire
CH66 3RQ
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