Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30false2022-10-01Other residential care activities not elsewhere classified6955falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12085620 2022-10-01 2023-09-30 12085620 2021-10-01 2022-09-30 12085620 2023-09-30 12085620 2022-09-30 12085620 c:Director1 2022-10-01 2023-09-30 12085620 d:FurnitureFittings 2022-10-01 2023-09-30 12085620 d:FurnitureFittings 2023-09-30 12085620 d:FurnitureFittings 2022-09-30 12085620 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 12085620 d:OfficeEquipment 2022-10-01 2023-09-30 12085620 d:OfficeEquipment 2023-09-30 12085620 d:OfficeEquipment 2022-09-30 12085620 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 12085620 d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 12085620 d:CurrentFinancialInstruments 2023-09-30 12085620 d:CurrentFinancialInstruments 2022-09-30 12085620 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12085620 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 12085620 d:ShareCapital 2023-09-30 12085620 d:ShareCapital 2022-09-30 12085620 d:RetainedEarningsAccumulatedLosses 2023-09-30 12085620 d:RetainedEarningsAccumulatedLosses 2022-09-30 12085620 c:OrdinaryShareClass1 2022-10-01 2023-09-30 12085620 c:OrdinaryShareClass1 2023-09-30 12085620 c:OrdinaryShareClass1 2022-09-30 12085620 c:FRS102 2022-10-01 2023-09-30 12085620 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 12085620 c:FullAccounts 2022-10-01 2023-09-30 12085620 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 12085620














SSC BRADFORD LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
SSC BRADFORD LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
SSC BRADFORD LIMITED
REGISTERED NUMBER:12085620

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
267,561
315,466

Current assets
  

Debtors: amounts falling due within one year
 5 
332,879
204,454

Bank and cash balances
  
93,682
64,070

  
426,561
268,524

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(2,684,487)
(2,198,705)

Net current liabilities
  
 
 
(2,257,926)
 
 
(1,930,181)

Net liabilities
  
(1,990,365)
(1,614,715)


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(1,990,366)
(1,614,716)

  
(1,990,365)
(1,614,715)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 August 2024.



J M Gain
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
SSC BRADFORD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

The Company is a private limited liability company registered in England and Wales with its registered office at Lodge House, Dodge Hill, Stockport, Cheshire, SK4 1RD. 
The principal activity of the Company is residential care activities for the elderly and disabled.
The Company's functional and presentational currency is £ Sterling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

As at the reporting date, the Company had an accumulated deficit of £1,990,365 (2022 - £1,614,715). The directors have prepared projected cash flow information for the period ending twelve months from the date of their approval of these financial statements and based on these and the continued financial support of the Company’s ultimate parent entity, the directors consider it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Turnover

Turnover comprises revenue recognised by the Company in respect of services supplied during the year, exclusive of Value Added Tax.
Revenue is recognised in the period in which services are provided.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
SSC BRADFORD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short term debtors are measured at the transaction price.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.

 
2.9

Creditors

Short term creditors are measured at the transaction price.

 
2.10

Pensions

Defined contribution pension plan
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in  the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds

Page 3

 
SSC BRADFORD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 69 (2022 - 55).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost


At 1 October 2022
403,106
13,929
417,035


Additions
42,564
-
42,564



At 30 September 2023

445,670
13,929
459,599



Depreciation


At 1 October 2022
92,916
8,653
101,569


Charge for the year on owned assets
87,325
3,144
90,469



At 30 September 2023

180,241
11,797
192,038



Net book value



At 30 September 2023
265,429
2,132
267,561



At 30 September 2022
310,190
5,276
315,466

Page 4

 
SSC BRADFORD LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
321,056
183,073

Other debtors
8
1,786

Prepayments and accrued income
11,815
19,595

332,879
204,454



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
23,603
29,724

Amounts owed to group undertakings
2,383,441
1,956,968

Taxation and social security
64,499
26,855

Other creditors
135,047
107,388

Accruals and deferred income
77,897
77,770

2,684,487
2,198,705



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1
1
1



8.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33. 1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.


9.


Controlling party

The immediate parent entity is SC Bradford LLP, an LLP incorporated in England and Wales.

 
Page 5