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REGISTERED NUMBER: SC428503 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

ABERNESS CARE LIMITED

ABERNESS CARE LIMITED (REGISTERED NUMBER: SC428503)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ABERNESS CARE LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTORS: D E Smith
M Macleod





REGISTERED OFFICE: Pavilion 3 Kingseat Avenue
Kingseat
Newmachar
Aberdeenshire
AB21 0AZ





REGISTERED NUMBER: SC428503 (Scotland)






ABERNESS CARE LIMITED (REGISTERED NUMBER: SC428503)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 184,561 233,810

CURRENT ASSETS
Debtors 5 1,308,703 1,402,527
Cash at bank 586,185 327,703
1,894,888 1,730,230
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR

6

322,696

296,758
NET CURRENT ASSETS 1,572,192 1,433,472
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,756,753

1,667,282

CREDITORS: AMOUNTS FALLING
DUE AFTER MORE THAN ONE YEAR

7

(132,707

)

(184,112

)

PROVISIONS FOR LIABILITIES (30,389 ) (39,446 )
NET ASSETS 1,593,657 1,443,724

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,593,557 1,443,624
1,593,657 1,443,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

ABERNESS CARE LIMITED (REGISTERED NUMBER: SC428503)

Balance Sheet - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2024 and were signed on its behalf by:





M Macleod - Director


ABERNESS CARE LIMITED (REGISTERED NUMBER: SC428503)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Aberness Care Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over 4 years
Plant and machinery - 20% on cost
Motor vehicles - 25% on reducing balance

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 303 (2022 - 351 ) .

ABERNESS CARE LIMITED (REGISTERED NUMBER: SC428503)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 January 2023 33,273 44,799 232,124 310,196
Additions - - 7,200 7,200
Disposals - - (16,976 ) (16,976 )
At 31 December 2023 33,273 44,799 222,348 300,420
DEPRECIATION
At 1 January 2023 7,324 38,129 30,933 76,386
Charge for year 1,331 2,588 50,671 54,590
Eliminated on disposal - - (15,117 ) (15,117 )
At 31 December 2023 8,655 40,717 66,487 115,859
NET BOOK VALUE
At 31 December 2023 24,618 4,082 155,861 184,561
At 31 December 2022 25,949 6,670 201,191 233,810

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,053,321 1,163,992
Other debtors 50,835 45,948
Prepayments 204,547 192,587
1,308,703 1,402,527

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other loans 10,648 10,648
Hire purchase contracts 41,617 41,617
Trade creditors 6,000 717
Tax 202,861 130,237
Social security and other taxes 10,288 78,916
Pension creditor 1,040 801
Directors' current accounts 41,576 24,174
Accrued expenses 8,666 9,648
322,696 296,758

ABERNESS CARE LIMITED (REGISTERED NUMBER: SC428503)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other loans - 2-5 years 16,801 26,589
Hire purchase contracts 115,906 157,523
132,707 184,112

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.