IRIS Accounts Production v24.1.0.578 10962618 Board of Directors 1.8.22 31.7.23 31.7.23 false true false false true false Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh109626182022-07-31109626182023-07-31109626182022-08-012023-07-31109626182021-07-31109626182021-08-012022-07-31109626182022-07-3110962618ns15:EnglandWales2022-08-012023-07-3110962618ns14:PoundSterling2022-08-012023-07-3110962618ns10:Director12022-08-012023-07-3110962618ns10:PrivateLimitedCompanyLtd2022-08-012023-07-3110962618ns10:SmallEntities2022-08-012023-07-3110962618ns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3110962618ns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3110962618ns10:SmallCompaniesRegimeForAccounts2022-08-012023-07-3110962618ns10:FullAccounts2022-08-012023-07-3110962618ns10:OrdinaryShareClass12022-08-012023-07-3110962618ns10:OrdinaryShareClass22022-08-012023-07-3110962618ns10:Director22022-08-012023-07-3110962618ns10:Director32022-08-012023-07-3110962618ns10:RegisteredOffice2022-08-012023-07-3110962618ns5:CurrentFinancialInstruments2023-07-3110962618ns5:CurrentFinancialInstruments2022-07-3110962618ns5:Non-currentFinancialInstruments2023-07-3110962618ns5:Non-currentFinancialInstruments2022-07-3110962618ns5:ShareCapital2023-07-3110962618ns5:ShareCapital2022-07-3110962618ns5:RetainedEarningsAccumulatedLosses2023-07-3110962618ns5:RetainedEarningsAccumulatedLosses2022-07-3110962618ns5:FurnitureFittings2022-08-012023-07-3110962618ns5:LandBuildings2022-07-3110962618ns5:FurnitureFittings2022-07-3110962618ns5:LandBuildings2022-08-012023-07-3110962618ns5:LandBuildings2023-07-3110962618ns5:FurnitureFittings2023-07-3110962618ns5:LandBuildings2022-07-3110962618ns5:FurnitureFittings2022-07-3110962618ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3110962618ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-3110962618ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-07-3110962618ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-07-3110962618ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-07-3110962618ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-07-3110962618ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-07-3110962618ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2022-07-3110962618ns5:Secured2023-07-3110962618ns5:Secured2022-07-3110962618ns5:AcceleratedTaxDepreciationDeferredTax2023-07-3110962618ns5:AcceleratedTaxDepreciationDeferredTax2022-07-3110962618ns5:DeferredTaxation2022-07-3110962618ns5:DeferredTaxation2022-08-012023-07-3110962618ns5:DeferredTaxation2023-07-3110962618ns10:OrdinaryShareClass12023-07-3110962618ns10:OrdinaryShareClass22023-07-31
REGISTERED NUMBER: 10962618 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

3A CARE (WORCS) LIMITED

3A CARE (WORCS) LIMITED (Registered number: 10962618)






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


3A CARE (WORCS) LIMITED

Company Information
for the Year Ended 31 JULY 2023







DIRECTORS: S A Hussain
A C Patel
S A Hussain





REGISTERED OFFICE: Suite 2C, Brosnan House
175 Darkes Lane
potters Bar
Hertfordshire
EN6 1BW





REGISTERED NUMBER: 10962618 (England and Wales)





ACCOUNTANTS: The Greene Partnership LLP
Chartered Accountants
Suite 2C, Brosnan House
175 Darkes Lane
Potters Bar
Hertfordshire
EN6 1BW

3A CARE (WORCS) LIMITED (Registered number: 10962618)

Balance Sheet
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,394,671 2,393,879

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 5 75,729 92,359
Cash at bank 55,140 144,186
132,869 238,545
CREDITORS
Amounts falling due within one year 6 455,114 335,144
NET CURRENT LIABILITIES (322,245 ) (96,599 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,072,426

2,297,280

CREDITORS
Amounts falling due after more than one year 7 (1,624,150 ) (1,866,837 )

PROVISIONS FOR LIABILITIES 9 (24,715 ) (15,871 )
NET ASSETS 423,561 414,572

CAPITAL AND RESERVES
Called up share capital 10 40 30
Retained earnings 423,521 414,542
SHAREHOLDERS' FUNDS 423,561 414,572

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.

3A CARE (WORCS) LIMITED (Registered number: 10962618)

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 16 October 2023 and were signed on its behalf by:





S A Hussain - Director


3A CARE (WORCS) LIMITED (Registered number: 10962618)

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

1. STATUTORY INFORMATION

3A CARE (WORCS) LIMITED 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.
Fixtures and fittings - 20% on reducing balance

It is the opinion that the value of the freehold property does not diminish over time and that departing from the relevant accounting standard presents a truer view.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2022 - 32 ) .

3A CARE (WORCS) LIMITED (Registered number: 10962618)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 August 2022 2,353,295 71,597 2,424,892
Additions - 11,136 11,136
At 31 July 2023 2,353,295 82,733 2,436,028
DEPRECIATION
At 1 August 2022 - 31,013 31,013
Charge for year - 10,344 10,344
At 31 July 2023 - 41,357 41,357
NET BOOK VALUE
At 31 July 2023 2,353,295 41,376 2,394,671
At 31 July 2022 2,353,295 40,584 2,393,879

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 49,914 66,544
Other debtors 25,815 25,815
75,729 92,359

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 74,609 74,609
Trade creditors 176,834 130,936
Tax 54,370 38,183
Social security and other taxes 17,389 18,726
Shareholder loan 72,000 72,000
Other creditors 59,000 -
Accrued expenses 912 690
455,114 335,144

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans - 1-2 years 76,305 76,305
Bank loans - 2-5 years 239,482 239,482
Bank loans more 5 yr by instal 307,437 356,624
Shareholder loan 1,000,926 1,194,426
1,624,150 1,866,837

3A CARE (WORCS) LIMITED (Registered number: 10962618)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.7.23 31.7.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 307,437 356,624

8. SECURED DEBTS

The following secured debts are included within creditors:

31.7.23 31.7.22
£    £   
Bank loans 697,833 747,020

The bank loan is secured by way of a fixed and floating charge over the company's freehold property.

9. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax
Accelerated capital allowances 24,715 15,871

Deferred
tax
£   
Balance at 1 August 2022 15,871
Provided during year 8,844
Balance at 31 July 2023 24,715

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
30 Ordinary £1 30 30
10 B Ordinary £1 10 -
40 30

During the year the company issued ten B Ordinary shares. These shares are non-voting and only have rights with respect to dividends.

11. RELATED PARTY DISCLOSURES

During the year the company received loans and loan repayments from UK limited companies which are related parties by virtue of common ownership and control. As at the year end the aggregate related party debtor balance was £25,815 (2022: £25,815) and creditor balance was £59,000 (2022: £NIL).

12. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the period by the directors by virtue of their controlling shareholdings.