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REGISTERED NUMBER: 05525079 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

S & S CARE (UK) LIMITED

S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S & S CARE (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: S S Sahota
S S Sunnar



SECRETARY: S S Sahota



REGISTERED OFFICE: 88 Clayhall Avenue
Clayhall
Ilford
Essex
IG5 0LF



REGISTERED NUMBER: 05525079 (England and Wales)



ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT



BANKERS: Barclays Bank plc
51-52 Hope Street
Wrexham
LL11 1BB



BANKERS: HSBC Bank plc
17-19 Regent Street
Wrexham
LL11 1RY

S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)

BALANCE SHEET
31ST DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,103,365 2,189,500
2,103,365 2,189,500

CURRENT ASSETS
Stocks 1,475 1,475
Debtors 6 75,520 76,245
Cash at bank and in hand 13,328 37,617
90,323 115,337
CREDITORS
Amounts falling due within one year 7 746,782 717,849
NET CURRENT LIABILITIES (656,459 ) (602,512 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,446,906

1,586,988

CREDITORS
Amounts falling due after more than one
year

8

(976,709

)

(1,011,460

)

PROVISIONS FOR LIABILITIES 11 (56,382 ) (66,190 )
NET ASSETS 413,815 509,338

CAPITAL AND RESERVES
Called up share capital 12 2 2
Retained earnings 413,813 509,336
SHAREHOLDERS' FUNDS 413,815 509,338

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 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.

S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)

BALANCE SHEET - continued
31ST DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st August 2024 and were signed on its behalf by:





S S Sunnar - Director


S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)

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

1. STATUTORY INFORMATION

S & S Care (Uk) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates.

The items in the financial statements where these judgements are estimates have been made include:
- Fixed asset depreciation in respect of useful economic lives, which is reviewed and assessed by management on an annual basis to ensure they are still appropriate based on the proceeds of assets disposals and their assessment of the value of the assets held.

Turnover
Turnover represents the invoiced value of services, which are recognised when the services are provided.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)

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

2. ACCOUNTING POLICIES - continued

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, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income statement.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the Income statement on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions to a separate entity. Once the contributions have been paid the Company have no further payment obligations.

The contributions are recognised as an expense in the Income statement when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 85 (2022 - 90 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2023
and 31st December 2023 354,997
AMORTISATION
At 1st January 2023
and 31st December 2023 354,997
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 -

S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1st January 2023
and 31st December 2023 2,355,377 350,862 284,666 2,990,905
DEPRECIATION
At 1st January 2023 458,056 292,484 50,865 801,405
Charge for year 42,308 8,757 35,070 86,135
At 31st December 2023 500,364 301,241 85,935 887,540
NET BOOK VALUE
At 31st December 2023 1,855,013 49,621 198,731 2,103,365
At 31st December 2022 1,897,321 58,378 233,801 2,189,500

Included in cost of land and buildings is freehold land of £ 240,000 (2022 - £ 240,000 ) which is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st January 2023
and 31st December 2023 276,936
DEPRECIATION
At 1st January 2023 47,426
Charge for year 34,427
At 31st December 2023 81,853
NET BOOK VALUE
At 31st December 2023 195,083
At 31st December 2022 229,510

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 63,436 65,507
Tax 82 82
Prepayments 12,002 10,656
75,520 76,245

S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts (see note 9) 59,588 48,858
Hire purchase contracts 24,484 24,484
Trade creditors 147,192 60,068
Tax - 6,066
Social security and other taxes 18,987 16,290
Other creditors 6,137 5,920
Directors' current accounts 397,479 460,718
Accrued expenses 92,915 95,445
746,782 717,849

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans (see note 9) 815,265 825,533
Hire purchase contracts 161,444 185,927
976,709 1,011,460

Amounts falling due in more than five years:

Repayable by instalments
Bank loans > 5 years 561,365 613,778

9. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 59,588 48,858

Amounts falling due between one and two years:
Bank loans - 1-2 years 62,132 51,254

Amounts falling due between two and five years:
Bank loans - 2-5 years 191,768 160,501

Amounts falling due in more than five years:

Repayable by instalments
Bank loans > 5 years 561,365 613,778

S & S CARE (UK) LIMITED (REGISTERED NUMBER: 05525079)

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

10. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   
Bank loans 874,853 874,391

11. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax
Accelerated capital allowances 61,345 72,138
Tax losses carried forward (4,963 ) (5,948 )
56,382 66,190

Deferred
tax
£   
Balance at 1st January 2023 66,190
Movement in the year due to:-
Changes in tax allowances (10,793 )
Changes in tax rates 985
Balance at 31st December 2023 56,382

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
2 Ordinary shares £1 2 2

13. CAPITAL COMMITMENTS
31.12.23 31.12.22
£    £   
Contracted but not provided for in the
financial statements 27,500 27,500