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REGISTERED NUMBER: 09669001 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

3A CARE (LONDON) LIMITED

3A CARE (LONDON) LIMITED (Registered number: 09669001)






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 (LONDON) 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: 09669001 (England and Wales)





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

3A CARE (LONDON) LIMITED (Registered number: 09669001)

Balance Sheet
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 187,205 252,964
Tangible assets 5 145,292 171,932
Investments 6 120,000 120,000
452,497 544,896

CURRENT ASSETS
Stocks 4,000 3,000
Debtors 7 220,245 141,901
Cash at bank and in hand 224,338 110,427
448,583 255,328
CREDITORS
Amounts falling due within one year 8 190,760 183,691
NET CURRENT ASSETS 257,823 71,637
TOTAL ASSETS LESS CURRENT
LIABILITIES

710,320

616,533

CREDITORS
Amounts falling due after more than one year 9 - (26,169 )

PROVISIONS FOR LIABILITIES 10 (31,694 ) (32,667 )
NET ASSETS 678,626 557,697

CAPITAL AND RESERVES
Called up share capital 11 110 100
Retained earnings 678,516 557,597
SHAREHOLDERS' FUNDS 678,626 557,697

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 (LONDON) LIMITED (Registered number: 09669001)

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



A C Patel - Director


3A CARE (LONDON) LIMITED (Registered number: 09669001)

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

1. STATUTORY INFORMATION

3A CARE (LONDON) 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 represents fees receivable.

Goodwill
Goodwill, being the amount paid in connection with the aquisition of businesses in 2016 and 2017, is being amortised evenly over its estimated useful life of ten years.

The directors have considered the requirements under Financial Reporting Standard 102 and after undertaking the annual impairment review they believe the change in the number of years for amortisation gives a better reflection of its useful economic life.

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 - 16.67% on reducing balance

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.

Fixed asset investments
Fixed asset investments comprise rental deposits held on account.

3A CARE (LONDON) LIMITED (Registered number: 09669001)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2022 - 50 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 657,587
AMORTISATION
At 1 August 2022 404,623
Charge for year 65,759
At 31 July 2023 470,382
NET BOOK VALUE
At 31 July 2023 187,205
At 31 July 2022 252,964

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 August 2022 398,827
Additions 2,418
At 31 July 2023 401,245
DEPRECIATION
At 1 August 2022 226,895
Charge for year 29,058
At 31 July 2023 255,953
NET BOOK VALUE
At 31 July 2023 145,292
At 31 July 2022 171,932

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
31.7.23 31.7.22
£    £   
Rental deposits 120,000 120,000

3A CARE (LONDON) LIMITED (Registered number: 09669001)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 61,245 141,901
Other debtors 159,000 -
220,245 141,901

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Tax 69,625 87,261
Directors' current accounts 24,669 -
Accrued expenses 96,466 96,430
190,760 183,691

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Directors' loan accounts - 26,169

10. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax
Accelerated capital allowances 31,694 32,667

Deferred
tax
£   
Balance at 1 August 2022 32,667
Credit to Income Statement during year (973 )
Balance at 31 July 2023 31,694

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
100 Ordinary £1 100 100
10 B Ordinary £1 10 -
110 100

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

3A CARE (LONDON) LIMITED (Registered number: 09669001)

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

12. RELATED PARTY DISCLOSURES

1) During the year the company made loans and loan repayments to 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 £159,000 (2022: £NIL)

2) During the year the company rented property on a monthly licence from 3A Property Partnership, a partnership under the control of the shareholders of the company. The amount payable totalled £208,300 (2022: £89,140) and there was no amount due to the partnership at the year end

13. ULTIMATE CONTROLLING PARTY

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

14. SECURITY

The company's bankers have a fixed and floating charge over the company's assets.