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REGISTERED NUMBER: 07799353 (England and Wales)













YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023






YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTOR: Mrs M Sharma





REGISTERED OFFICE: 3 Lyttleton Court
Birmingham Street
Halesowen
West Midlands
B63 3HN





REGISTERED NUMBER: 07799353 (England and Wales)





ACCOUNTANTS: CUTTER & CO LTD
CHARTERED ACCOUNTANTS
3 Lyttleton Court
Birmingham Street
Halesowen
West Midlands
B63 3HN

YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,029 1,955
3,029 1,955

CURRENT ASSETS
Debtors 6 364,009 323,552
Cash at bank 28,362 5,826
392,371 329,378
CREDITORS
Amounts falling due within one year 7 183,061 231,346
NET CURRENT ASSETS 209,310 98,032
TOTAL ASSETS LESS CURRENT
LIABILITIES

212,339

99,987

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 212,338 99,986
SHAREHOLDERS' FUNDS 212,339 99,987

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 15th April 2024 and were signed by:




Mrs M Sharma - Director


YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Your Care Services Brain Injury Specialists 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 the value of service provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of creditors due within one year.

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.
Fixtures and fittings - 25% on reducing balance
Computer and office equipment - 33% on reducing balance

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.

YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 94 (2022 - 91 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2023
and 31st December 2023 255,759
AMORTISATION
At 1st January 2023
and 31st December 2023 255,759
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 -

5. TANGIBLE FIXED ASSETS
Computer
Fixtures and
and office
fittings equipment Totals
£    £    £   
COST
At 1st January 2023 11,145 14,921 26,066
Additions - 2,488 2,488
At 31st December 2023 11,145 17,409 28,554
DEPRECIATION
At 1st January 2023 10,341 13,770 24,111
Charge for year 201 1,213 1,414
At 31st December 2023 10,542 14,983 25,525
NET BOOK VALUE
At 31st December 2023 603 2,426 3,029
At 31st December 2022 804 1,151 1,955

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 286,338 280,899
Prepayments and accrued income 77,671 42,653
364,009 323,552

YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,896 5,288
Trade creditors 8,123 10,568
Corporation tax 68,919 65,014
Social security and other taxes 17,617 968
Pension Control 3,221 -
Wages and Salaries Control 250 -
Accrued expenses 79,035 149,508
183,061 231,346

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year - 2,278

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs M Sharma and Mr D Bhathal.

The company is a 100% subsidiary of Your Care Services Group Limited. Mrs M Sharma and Mr D Bhathal are the controlling parties by virtue of their 50% shareholding in Your Care Services Group Limited respectively.