Caseware UK (AP4) 2022.0.179 2022.0.179 2023-11-302023-11-30falsefalse2022-12-01No description of principal activity2313trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13051455 2022-12-01 2023-11-30 13051455 2021-12-01 2022-11-30 13051455 2023-11-30 13051455 2022-11-30 13051455 c:Director2 2022-12-01 2023-11-30 13051455 c:Director3 2022-12-01 2023-11-30 13051455 d:CurrentFinancialInstruments 2023-11-30 13051455 d:CurrentFinancialInstruments 2022-11-30 13051455 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13051455 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13051455 d:ShareCapital 2023-11-30 13051455 d:ShareCapital 2022-11-30 13051455 d:RetainedEarningsAccumulatedLosses 2023-11-30 13051455 d:RetainedEarningsAccumulatedLosses 2022-11-30 13051455 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-11-30 13051455 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-11-30 13051455 c:OrdinaryShareClass1 2022-12-01 2023-11-30 13051455 c:OrdinaryShareClass1 2023-11-30 13051455 c:OrdinaryShareClass1 2022-11-30 13051455 c:FRS102 2022-12-01 2023-11-30 13051455 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13051455 c:FullAccounts 2022-12-01 2023-11-30 13051455 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13051455 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13051455














CITTA CARE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
CITTA CARE LIMITED
REGISTERED NUMBER:13051455

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

 
Current assets
  

Debtors: amounts falling due within one year
 4 
109,593
36,466

Cash at bank and in hand
 5 
47,933
21,760

  
157,526
58,226

Creditors: amounts falling due within one year
 6 
(70,576)
(119,697)

Net current assets/(liabilities)
  
 
 
86,950
 
 
(61,471)

Total assets less current liabilities
  
86,950
(61,471)

  

Net assets/(liabilities)
  
£86,950
£(61,471)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
86,850
(61,571)

  
£86,950
£(61,471)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 March 2024.




B Patel
S A Patel
Director
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
CITTA CARE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Citta Care Limited is a private company, limited by shares, incorporated in England and Wales.  The company registration number is 13051455.  

The registered office of  the company is Henwood House, Henwood, Ashford, Kent, TN24 8DH and the business address of the company is Wood Grove, Summer Lane, Tyler Hill, Canterbury, Kent, CT2 9NJ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 
CITTA CARE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Page 3

 
CITTA CARE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Employees
23
13


4.


Debtors

2023
2022
£
£


Trade debtors
38,959
5,531

Other debtors
53,213
18,395

Prepayments and accrued income
17,421
12,540

£109,593
£36,466



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
47,933
21,760

£47,933
£21,760



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
24,385
-

Other taxation and social security
13,986
4,644

Other creditors
26,836
113,129

Accruals and deferred income
5,369
1,924

£70,576
£119,697


Page 4

 
CITTA CARE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
£47,933
£21,760




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
£100
£100



9.


Pension commitments

The company operates a defined contributions pension scheme.  The assets of the scheme are held separately from those of the company in an independently administered fund.  The pension cost charge represents contributions payable by the company to the fund and amounted to £7,716 (2022: £2,751).  Contributions totalling £1,995 (2022: £1,895) were payable to the fund at the balance sheet date and are included in creditors.


Page 5