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Registered Number: 10286288
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 July 2023

for

REDJACKET SPECIALIST CARE LTD

Directors Mr D J Towells
Mr B C Towells
Mrs J Towells
Ms A Mcinerney
Mr J Towells
Registered Number 10286288
Registered Office Unit 39 Glenmore Business Park Telford Road
Salisbury
SP2 7GL
Accountants Numeric Accounting Limited
Chartered Certified Accountants
Suite 1, The Portway Centre,
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 55,891    19,857 
55,891    19,857 
Current assets      
Debtors: amounts falling due within one year 4 233,720    76,172 
Debtors: amounts falling due after one year 5 1,321   
Cash at bank and in hand 611,257    508,112 
846,298    584,284 
Creditors: amount falling due within one year 6 (279,890)   (194,349)
Net current assets 566,408    389,935 
 
Total assets less current liabilities 622,299    409,792 
Creditors: amount falling due after more than one year 7 (23,437)   (31,481)
Provisions for liabilities 8 (13,973)   (4,964)
Net assets 584,889    373,347 
 

Capital and reserves
     
Called up share capital 9 5    2 
Profit and loss account 584,884    373,345 
Shareholder's funds 584,889    373,347 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 09 April 2024 and were signed on its behalf by:


-------------------------------
Mr D J Towells
Director
2
General Information
Redjacket Specialist Care Ltd is a private company, limited by shares, registered in England and Wales, registration number 10286288, registration address Unit 39 Glenmore Business Park Telford Road, Salisbury, SP2 7GL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and care services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
The cost of sales is the accumulated total of all costs used to provide a service, which has been sold.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
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 taxation
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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Financial instruments
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2.

Average number of employees

Average number of employees during the year was 124 (2022 : 80).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 August 2022 29,785    29,785 
Additions 42,251    42,251 
Disposals  
At 31 July 2023 72,036    72,036 
Depreciation
At 01 August 2022 9,928    9,928 
Charge for year 6,217    6,217 
On disposals  
At 31 July 2023 16,145    16,145 
Net book values
Closing balance as at 31 July 2023 55,891    55,891 
Opening balance as at 01 August 2022 19,857    19,857 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 217,529    65,248 
Prepayments & Accrued Income 3,325    1,937 
Other Debtors 7,826    8,987 
Directors' Current Accounts 5,040   
233,720    76,172 

5.

Debtors: amounts falling due after one year

2023
£
  2022
£
S455 Tax 1,321   
1,321   

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Credit Card 622    3,058 
Bank Loans & Overdrafts 11,111    11,111 
Corporation Tax 102,037    62,206 
PAYE & Social Security 56,575    22,539 
Pension Payable 6,849    4,362 
Accrued Expenses 47,868    21,406 
Other Creditors 26,429    48,630 
VAT 28,399    21,037 
279,890    194,349 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 23,437    31,481 
23,437    31,481 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 13,973    4,964 
13,973    4,964 
Particulars   2023
£
  2022
£
Charge for the year - DT Expense in relation to the origination of timing differences 9,009  (1,241)
Opening adjustment resulting from a change in the rate of tax 1,489 
9,009  248 


9.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary share of £1.00 each  
1 Ordinary A share of £1.00 each  
3 Ordinary B shares of £1.00 each  
 

10.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Mr Jordon Conor Towells5,040 

The loan is interest free and repayable on demand.
11.

Dividend

During the year, total dividends of £192,012 (2022 - £130,295) were paid to the directors.
12.

Employee Benefits

Contributions to defined contribution pension plans are expensed in the period to which they relate.
3