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Registered number: 07857366
Knightsbridge Care Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07857366
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 286,229 216,690
286,229 216,690
CURRENT ASSETS
Debtors 5 68,557 53,847
Cash at bank and in hand 14,305 75,561
82,862 129,408
Creditors: Amounts Falling Due Within One Year 6 (74,482 ) (91,926 )
NET CURRENT ASSETS (LIABILITIES) 8,380 37,482
TOTAL ASSETS LESS CURRENT LIABILITIES 294,609 254,172
Creditors: Amounts Falling Due After More Than One Year 7 (163,831 ) (133,814 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (14,670 ) (1,653 )
NET ASSETS 116,108 118,705
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 116,106 118,703
SHAREHOLDERS' FUNDS 116,108 118,705
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For the year ending 30 November 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 Kay Stride
Director
9 April 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Knightsbridge Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07857366 . The registered office is 380 Gospel Lane, Hall Green, Birmingham, West Midlands, B27 7AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of services supplied by the company.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold No depreciation
Plant & Machinery 20% straight line per annum
Motor Vehicles 15% reducing balance per annum
Fixtures & Fittings 20% straight line per annum
Computer Equipment 20% straight line per annum
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. 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 year 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 asset reflects 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: 41 (2022: 41)
41 41
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2022 198,078 2,405 28,037 2,362
Additions - 32,120 41,696 3,005
As at 30 November 2023 198,078 34,525 69,733 5,367
Depreciation
As at 1 December 2022 - 1,969 13,920 1,165
Provided during the period - 3,600 4,117 629
As at 30 November 2023 - 5,569 18,037 1,794
...CONTINUED
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Net Book Value
As at 30 November 2023 198,078 28,956 51,696 3,573
As at 1 December 2022 198,078 436 14,117 1,197
Computer Equipment Total
£ £
Cost
As at 1 December 2022 7,912 238,794
Additions 2,534 79,355
As at 30 November 2023 10,446 318,149
Depreciation
As at 1 December 2022 5,050 22,104
Provided during the period 1,470 9,816
As at 30 November 2023 6,520 31,920
Net Book Value
As at 30 November 2023 3,926 286,229
As at 1 December 2022 2,862 216,690
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 63,557 51,083
Other debtors 5,000 2,764
68,557 53,847
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,500 8,791
Other taxes and social security 12,011 12,753
Net wages 48,986 44,473
Other creditors 8,000 -
Accruals and deferred income 1,286 1,210
Directors' loan accounts 699 24,699
74,482 91,926
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 35,007 -
Bank loans 128,824 133,814
163,831 133,814
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 35,007 -
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 14,670 1,653
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid - 20,000
12. Ultimate Controlling Party
The company's ultimate controlling party is Elizabeth Baker by virtue of her ownership of 100% of the issued share capital in the company.
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