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Registered number: 05290571









TOTAL ASSIST CARE LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
TOTAL ASSIST CARE LIMITED
REGISTERED NUMBER: 05290571

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,986,620
1,760,788

Cash at bank and in hand
 6 
273,926
363,757

  
2,260,546
2,124,545

Creditors: amounts falling due within one year
 5 
(1,205,435)
(1,183,778)

Net current assets
  
 
 
1,055,111
 
 
940,767

Total assets less current liabilities
  
1,055,111
940,767

  

Net assets
  
1,055,111
940,767


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
1,055,110
940,766

  
1,055,111
940,767


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 23 August 2024.




J M Rich
Director

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

Page 1

 
TOTAL ASSIST CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Total Assist Care Limited is a private company limited by shares, incorporated in England & Wales. Its
registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH and its principal
place of business is Blackburn House, 22-26 Eastern Rd, Romford, RM1 3PJ.
                                                                                                                                                                         The financial statements are presented in Sterling, which is the functional currency of the Company. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated
current and forecasted operational results, and the solvency of the company. The company is in a
net asset position and as a result, the directors consider it appropriate to prepare the financial
statements on a going concern basis.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

 
TOTAL ASSIST CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Pensions

Defined contribution pension plan

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 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 profit or loss 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.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

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 balance sheet 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 6 (2022 - 5).


4.


Debtors

2023
2022
£
£


Trade debtors
17,258
237,683

Amounts owed by joint ventures and associated undertakings
1,865,996
1,504,193
Page 3

 
TOTAL ASSIST CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.Debtors (continued)


Other debtors
83,362
9,232

Prepayments and accrued income
20,004
9,680

1,986,620
1,760,788



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
2,948
2,567

Amounts owed to group undertakings
807,232
821,540

Amounts owed to other participating interests
110,267
110,267

Corporation tax
32,846
713

Other taxation and social security
144,743
139,324

Other creditors
43,400
39,355

Accruals and deferred income
63,999
70,012

1,205,435
1,183,778



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
273,926
363,757

273,926
363,757



7.


Pension commitments

The company operates a defined contribution scheme. The assets of the scheme are held seperately
from those of the company in an independently administered fund. Contributions totalling £nil (2022: £nil)
were payable to the fund at the year end and are included in other creditors.

Page 4

 
TOTAL ASSIST CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

8.


Related party transactions

The company has taken advantage of the exemption available in FRS 102, section 33, whereby it has
not disclosed transactions with the ultimate parent company or any wholly owned subsidiary
undertakings of the group.
                                                                                                                                                               Included in debtors is an amount of £1,737,755 (2022: £1,504,193) due from a company under common
control.
                                                                                                                                                                   Included within creditors is an amount of £435,158 (2022: £931,808) due to a company under common
control.


9.


Controlling party

The immediate parent company is Total Assist Healthcare Group Limited. The ultimate parent company is
Total Assist Holdings Limited. Copies of the group accounts can be obtained from Companies House,
101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.
                                                                                                                                                                                         The Ultimate controlling party is J Rich.


10.


Auditors' information

The auditors' report on the financial statements for the year ended 30 November 2023 was unqualified.

The audit report was signed on 23 August 2024 by Daniel Walters (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 5