IRIS Accounts Production v24.1.0.578 10451780 Board of Directors Board of Directors 1.8.22 31.7.23 31.7.23 false true false false false true false Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh104517802022-07-31104517802023-07-31104517802022-08-012023-07-31104517802021-07-31104517802021-08-012022-07-31104517802022-07-3110451780ns15:EnglandWales2022-08-012023-07-3110451780ns14:PoundSterling2022-08-012023-07-3110451780ns10:Director12022-08-012023-07-3110451780ns10:Director22022-08-012023-07-3110451780ns10:PrivateLimitedCompanyLtd2022-08-012023-07-3110451780ns10:SmallEntities2022-08-012023-07-3110451780ns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3110451780ns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3110451780ns10:SmallCompaniesRegimeForAccounts2022-08-012023-07-3110451780ns10:FullAccounts2022-08-012023-07-311045178012022-08-012023-07-3110451780ns10:OrdinaryShareClass12022-08-012023-07-3110451780ns10:OrdinaryShareClass22022-08-012023-07-3110451780ns10:Director32022-08-012023-07-3110451780ns10:RegisteredOffice2022-08-012023-07-3110451780ns5:CurrentFinancialInstruments2023-07-3110451780ns5:CurrentFinancialInstruments2022-07-3110451780ns5:Non-currentFinancialInstruments2023-07-3110451780ns5:Non-currentFinancialInstruments2022-07-3110451780ns5:ShareCapital2023-07-3110451780ns5:ShareCapital2022-07-3110451780ns5:RetainedEarningsAccumulatedLosses2023-07-3110451780ns5:RetainedEarningsAccumulatedLosses2022-07-3110451780ns5:NetGoodwill2022-08-012023-07-3110451780ns5:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3110451780ns5:PlantMachinery2022-08-012023-07-3110451780ns5:NetGoodwill2022-07-3110451780ns5:NetGoodwill2023-07-3110451780ns5:NetGoodwill2022-07-3110451780ns5:LandBuildings2022-07-3110451780ns5:PlantMachinery2022-07-3110451780ns5:LandBuildings2022-08-012023-07-3110451780ns5:LandBuildings2023-07-3110451780ns5:PlantMachinery2023-07-3110451780ns5:LandBuildings2022-07-3110451780ns5:PlantMachinery2022-07-3110451780ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3110451780ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-3110451780ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-07-3110451780ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-07-3110451780ns5:Secured2023-07-3110451780ns5:Secured2022-07-3110451780ns5:AcceleratedTaxDepreciationDeferredTax2023-07-3110451780ns5:AcceleratedTaxDepreciationDeferredTax2022-07-3110451780ns5:DeferredTaxation2022-07-3110451780ns5:DeferredTaxation2022-08-012023-07-3110451780ns5:DeferredTaxation2023-07-3110451780ns10:OrdinaryShareClass12023-07-3110451780ns10:OrdinaryShareClass22023-07-31
REGISTERED NUMBER: 10451780 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

3A CARE (ALTRINCHAM) LIMITED

3A CARE (ALTRINCHAM) LIMITED (Registered number: 10451780)






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 (ALTRINCHAM) LIMITED

Company Information
for the Year Ended 31 JULY 2023







DIRECTORS: S A Hussain
S A Hussain
A C Patel





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





REGISTERED NUMBER: 10451780 (England and Wales)





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

3A CARE (ALTRINCHAM) LIMITED (Registered number: 10451780)

Balance Sheet
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 270,000 337,500
Tangible assets 5 1,975,715 1,996,550
2,245,715 2,334,050

CURRENT ASSETS
Stocks 2,500 1,500
Debtors 6 95,115 33,053
Cash at bank 60,678 91,454
158,293 126,007
CREDITORS
Amounts falling due within one year 7 189,220 162,726
NET CURRENT LIABILITIES (30,927 ) (36,719 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,214,788

2,297,331

CREDITORS
Amounts falling due after more than one year 8 (834,769 ) (893,134 )

PROVISIONS FOR LIABILITIES 10 (25,350 ) (21,070 )
NET ASSETS 1,354,669 1,383,127

CAPITAL AND RESERVES
Called up share capital 11 13 3
Retained earnings 1,354,656 1,383,124
SHAREHOLDERS' FUNDS 1,354,669 1,383,127

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 (ALTRINCHAM) LIMITED (Registered number: 10451780)

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:




A C Patel - Director



S A Hussain - Director


3A CARE (ALTRINCHAM) LIMITED (Registered number: 10451780)

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

1. STATUTORY INFORMATION

3A CARE (ALTRINCHAM) 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 a business in 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 there should be no change to the existing amortsation policy.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% 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.

3A CARE (ALTRINCHAM) LIMITED (Registered number: 10451780)

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 40 (2022 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 675,000
AMORTISATION
At 1 August 2022 337,500
Amortisation for year 67,500
At 31 July 2023 405,000
NET BOOK VALUE
At 31 July 2023 270,000
At 31 July 2022 337,500

5. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 August 2022 1,823,371 332,145 2,155,516
Additions - 6,049 6,049
At 31 July 2023 1,823,371 338,194 2,161,565
DEPRECIATION
At 1 August 2022 - 158,966 158,966
Charge for year - 26,884 26,884
At 31 July 2023 - 185,850 185,850
NET BOOK VALUE
At 31 July 2023 1,823,371 152,344 1,975,715
At 31 July 2022 1,823,371 173,179 1,996,550

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 14,615 31,553
Other debtors 79,000 -
Prepayments 1,500 1,500
95,115 33,053

3A CARE (ALTRINCHAM) LIMITED (Registered number: 10451780)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 75,791 75,791
Trade creditors 59,909 45,137
Tax 25,607 34,145
Social security and other taxes 27,080 6,963
Accrued expenses 833 690
189,220 162,726

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans - 2-5 years 834,769 893,134

9. SECURED DEBTS

The following secured debts are included within creditors:

31.7.23 31.7.22
£    £   
Bank loans 910,560 968,925

The loan is secured by way of a fixed charge over the freehold property.

10. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax
Accelerated capital allowances 25,350 21,070

Deferred
tax
£   
Balance at 1 August 2022 21,070
Provided during year 4,280
Balance at 31 July 2023 25,350

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
3 Ordinary £1 3 3
10 B Ordinary £1 10 -
13 3

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 (ALTRINCHAM) LIMITED (Registered number: 10451780)

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

12. RELATED PARTY DISCLOSURES

During the year the company advanced loans of £40,000 to 3A Care (Surrey) Limited and £39,000 to 3A Care (Worcs) Limited, which are related parties under common ownership and control. The amount of £79,000 was receivable as at the year end (2022: £NIL).

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.