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Registered number: 13752278
One By One Care Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Digi Accounts and Tax Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13752278
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,386 8,515
Tangible Assets 5 18,173 20,951
24,559 29,466
CURRENT ASSETS
Debtors 6 16,441 3,756
Cash at bank and in hand 28,658 10,120
45,099 13,876
Creditors: Amounts Falling Due Within One Year 7 (40,544 ) (10,127 )
NET CURRENT ASSETS (LIABILITIES) 4,555 3,749
TOTAL ASSETS LESS CURRENT LIABILITIES 29,114 33,215
Creditors: Amounts Falling Due After More Than One Year 8 (100,781 ) (105,458 )
NET LIABILITIES (71,667 ) (72,243 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (71,767 ) (72,343 )
SHAREHOLDERS' FUNDS (71,667) (72,243)
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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 Heidi Nursey
Director
Mr David Nursey
Director
18 July 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
One By One Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13752278 . The registered office is 73 Bolton Road, Chorley, PR7 3AU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets relate to a franchise with Visiting Angels. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 12)
18 12
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4. Intangible Assets
Intellectual Property
£
Cost
As at 1 December 2022 10,644
As at 30 November 2023 10,644
Amortisation
As at 1 December 2022 2,129
Provided during the period 2,129
As at 30 November 2023 4,258
Net Book Value
As at 30 November 2023 6,386
As at 1 December 2022 8,515
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 12,084 8,081 6,323 26,488
Additions - 1,505 1,583 3,088
As at 30 November 2023 12,084 9,586 7,906 29,576
Depreciation
As at 1 December 2022 1,813 1,616 2,108 5,537
Provided during the period 1,541 1,690 2,635 5,866
As at 30 November 2023 3,354 3,306 4,743 11,403
Net Book Value
As at 30 November 2023 8,730 6,280 3,163 18,173
As at 1 December 2022 10,271 6,465 4,215 20,951
6. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
Trade debtors 16,266 2,575
Other debtors - 1,181
Net wages 175 -
16,441 3,756
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7. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,818 1,817
Other taxes and social security 4,064 1,052
Net wages - 1,042
Other creditors - 1,222
Customer Deposits 17,308 2,750
Directors' loan accounts 17,354 2,244
40,544 10,127
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2023 30 November 2022
£ £
Net obligations under finance lease and hire purchase contracts 7,449 9,271
Directors loan account 93,332 96,187
100,781 105,458
9. Obligations Under Finance Leases and Hire Purchase
30 November 2023 30 November 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,818 1,817
Later than one year and not later than five years 7,449 9,271
9,267 11,088
9,267 11,088
10. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Controlling Party
The company's ultimate controlling party is Heidi Nursey by virtue of his ownership of 94% of the issued share capital in the company.
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