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REGISTERED NUMBER: 06968489 (England and Wales)





















Financial Statements

for the Year Ended 31 July 2023

for

Caring Direct Ltd

Caring Direct Ltd (Registered number: 06968489)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Caring Direct Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTORS: A Morales Exposito
Mrs M Brown
M Brown
Mrs F Eastwood
Mrs K Morales-Brown





SECRETARY: M Brown





REGISTERED OFFICE: 9 The Square
Notley Green
Great Notley
Braintree
Essex
CM77 7WT





REGISTERED NUMBER: 06968489 (England and Wales)





ACCOUNTANTS: Baverstocks Group Limited
140 Rayne Road
Braintree
Essex
CM7 2QR

Caring Direct Ltd (Registered number: 06968489)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,732 15,748

CURRENT ASSETS
Debtors 5 568,030 592,600
Cash at bank 24,706 297
592,736 592,897
CREDITORS
Amounts falling due within one year 6 177,558 188,518
NET CURRENT ASSETS 415,178 404,379
TOTAL ASSETS LESS CURRENT
LIABILITIES

421,910

420,127

CREDITORS
Amounts falling due after more than one
year

7

(47,074

)

(110,074

)

PROVISIONS FOR LIABILITIES (526 ) (2,928 )
NET ASSETS 374,310 307,125

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 374,210 307,025
374,310 307,125

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Caring Direct Ltd (Registered number: 06968489)

Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by:





A Morales Exposito - Director


Caring Direct Ltd (Registered number: 06968489)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Caring Direct Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2022 - 38 ) .

Caring Direct Ltd (Registered number: 06968489)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 32,935
Additions 884
Disposals (600 )
At 31 July 2023 33,219
DEPRECIATION
At 1 August 2022 17,187
Charge for year 9,500
Eliminated on disposal (200 )
At 31 July 2023 26,487
NET BOOK VALUE
At 31 July 2023 6,732
At 31 July 2022 15,748

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 56,012 73,384
Other debtors 512,018 519,216
568,030 592,600

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 8,459 13,793
Taxation and social security 30,099 42,538
Other creditors 139,000 132,187
177,558 188,518

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 47,074 110,074

Caring Direct Ltd (Registered number: 06968489)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 8,600 -
Between one and five years 3,580 -
12,180 -

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Discounted trade debts 35,441 17,340

Discounted trade debts are secured by a fixed and floating charge over the trade debts of the company. In the year ended 31 July 2021 this was a debtor balance.

10. CONTINGENT LIABILITIES

The company entered into a company voluntary arrangement on 8 March 2020. Should the company fail to meet the terms of the arrangement as amended on 9 April 2020, and subsequent variation agreed by creditors in May 2021, the company will be wound up.

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
A Morales Exposito
Balance outstanding at start of year 72,987 77,717
Amounts repaid - (4,730 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 72,987 72,987

Mrs M Brown
Balance outstanding at start of year 60,252 60,782
Amounts advanced 530 -
Amounts repaid - (530 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 60,782 60,252

Caring Direct Ltd (Registered number: 06968489)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

M Brown
Balance outstanding at start of year 72,500 73,899
Amounts advanced 1,399 -
Amounts repaid - (1,399 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 73,899 72,500

Mrs F Eastwood
Balance outstanding at start of year 99,105 99,405
Amounts advanced 50 -
Amounts repaid - (300 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 99,155 99,105

Mrs K Morales-Brown
Balance outstanding at start of year 62,963 65,413
Amounts repaid - (2,450 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 62,963 62,963

Up to 5 April 2021, the loans to the Directors carried an interest charge of 3-3.25% per annum depending on the year in which the loan exceeded £10,000. From 6 April 2021 the loans were reported as benefits in kind. All directors loans are repayable on demand.