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Registered number: 13823728
1-2-1 Live In Care Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13823728
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,822 1,333
10,822 1,333
CURRENT ASSETS
Debtors 5 93,253 71,415
Cash at bank and in hand 42,562 20,830
135,815 92,245
Creditors: Amounts Falling Due Within One Year 6 (58,043 ) (37,883 )
NET CURRENT ASSETS (LIABILITIES) 77,772 54,362
TOTAL ASSETS LESS CURRENT LIABILITIES 88,594 55,695
NET ASSETS 88,594 55,695
CAPITAL AND RESERVES
Called up share capital 99 99
Profit and Loss Account 88,495 55,596
SHAREHOLDERS' FUNDS 88,594 55,695
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Claire Woods
Director
20 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
1-2-1 Live In Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13823728 . The registered office is Unit G11 Beech Business Park, Bristol Road, Bridgwater, TA6 4FF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 33% straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was 26 (2022: 12)
26 12
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 - 280 1,524 1,804
Additions 5,101 4,948 1,155 11,204
As at 31 December 2023 5,101 5,228 2,679 13,008
Depreciation
As at 1 January 2023 - 70 401 471
Provided during the period 842 243 630 1,715
As at 31 December 2023 842 313 1,031 2,186
Net Book Value
As at 31 December 2023 4,259 4,915 1,648 10,822
As at 1 January 2023 - 210 1,123 1,333
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,330 20,377
Prepayments and accrued income 83,863 49,463
Other debtors 1,060 -
Net wages - 1,575
93,253 71,415
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 252 180
Corporation tax 30,830 15,756
Other taxes and social security 18,337 12,528
Net wages 2,716 -
Other creditors 2,581 694
Other creditors (1) - 797
Accruals and deferred income 1,560 1,560
Directors' loan accounts 1,767 6,368
58,043 37,883
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7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 6,800 -
Later than one year and not later than five years 17,000 -
23,800 -
8. Related Party Transactions
During the year the directors made loans to the company. The loans are interest free and repayable on demand. At the balance sheet date, the amount due to the directors was £1,767 (2022: £6,368).
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