1 December 2022 false No description of principal activity Taxfiler 2024.5 03622578business:PrivateLimitedCompanyLtd2022-12-012023-11-30 036225782022-11-30 036225782022-12-012023-11-30 03622578business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 03622578business:FilletedAccounts2022-12-012023-11-30 036225782023-11-30 03622578business:Director12022-12-012023-11-30 03622578business:Director22022-12-012023-11-30 03622578business:CompanySecretary12022-12-012023-11-30 03622578business:RegisteredOffice2022-12-012023-11-30 036225782022-11-30 03622578core:WithinOneYear2023-11-30 03622578core:WithinOneYear2022-11-30 03622578core:AfterOneYear2023-11-30 03622578core:AfterOneYear2022-11-30 03622578core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 03622578core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 03622578core:RevaluationReservecore:PreviouslyStatedAmount2023-11-30 03622578core:RevaluationReservecore:PreviouslyStatedAmount2022-11-30 03622578core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 03622578core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 03622578core:PreviouslyStatedAmount2023-11-30 03622578core:PreviouslyStatedAmount2022-11-30 03622578business:SmallEntities2022-12-012023-11-30 03622578countries:EnglandWales2022-12-012023-11-30 03622578core:LandBuildings2022-12-012023-11-30 03622578core:PlantMachinery2022-12-012023-11-30 03622578core:Goodwill2022-11-30 03622578core:Goodwill2023-11-30 03622578core:LandBuildings2022-11-30 03622578core:PlantMachinery2022-11-30 03622578core:MotorVehicles2022-11-30 03622578core:MotorVehicles2022-12-012023-11-30 03622578core:LandBuildings2023-11-30 03622578core:PlantMachinery2023-11-30 03622578core:MotorVehicles2023-11-30 03622578core:LandBuildings2022-11-30 03622578core:MoreThanFiveYears2023-11-30 03622578core:MoreThanFiveYears2022-11-30 03622578core:AfterOneYear2022-12-012023-11-30 036225782021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 03622578 (England and Wales)
Caring Alternatives Limited Unaudited accounts for the year ended 30 November 2023
Caring Alternatives Limited Unaudited accounts Contents
Page
- 2 -
Caring Alternatives Limited Company Information for the year ended 30 November 2023
Directors
MJE Swanson L Taylor
Secretary
MJE Swanson
Company Number
03622578 (England and Wales)
Registered Office
Office B7, Stanlaw Abbey Business Centre Dover Drive Ellesmere Port CH65 9BF
Accountants
THE UNCOMMON ACCOUNTANTS LTD Unit 2g, Redwither Tower Redwither Business Park Wrexham LL13 9XT
- 3 -
Caring Alternatives Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
501,402 
510,020 
Current assets
Debtors
323,675 
399,390 
Cash at bank and in hand
227,197 
218,327 
550,872 
617,717 
Creditors: amounts falling due within one year
(89,442)
(157,803)
Net current assets
461,430 
459,914 
Total assets less current liabilities
962,832 
969,934 
Creditors: amounts falling due after more than one year
(135,061)
(213,826)
Net assets
827,771 
756,108 
Capital and reserves
Called up share capital
10,000 
10,000 
Revaluation reserve
322,776 
322,776 
Profit and loss account
494,995 
423,332 
Shareholders' funds
827,771 
756,108 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by
L Taylor Director Company Registration No. 03622578
- 4 -
Caring Alternatives Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Caring Alternatives Limited is a private company, limited by shares, registered in England and Wales, registration number 03622578. The registered office is Office B7, Stanlaw Abbey Business Centre, Dover Drive, Ellesmere Port, CH65 9BF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
On a revaluation basis
Plant & machinery
20% on a reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
117,500 
At 30 November 2023
117,500 
Amortisation
At 1 December 2022
117,500 
At 30 November 2023
117,500 
Net book value
At 30 November 2023
- 
- 5 -
Caring Alternatives Limited Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
450,000 
382,227 
- 
832,227 
Additions
- 
949 
2,500 
3,449 
At 30 November 2023
450,000 
383,176 
2,500 
835,676 
Depreciation
At 1 December 2022
- 
322,207 
- 
322,207 
Charge for the year
- 
12,067 
- 
12,067 
At 30 November 2023
- 
334,274 
- 
334,274 
Net book value
At 30 November 2023
450,000 
48,902 
2,500 
501,402 
At 30 November 2022
450,000 
60,020 
- 
510,020 
2023 
2022 
£ 
£ 
Carrying amount of land and buildings on cost basis
575,000 
575,000 
The land and buildings were revalued to £450,000 during 2022 by the directors, who consider this a reasonable market value of the property.
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
122,357 
191,130 
Amounts due from group undertakings etc.
196,525 
193,661 
Other debtors
4,793 
14,599 
323,675 
399,390 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
14,146 
27,593 
Trade creditors
16,963 
35,846 
Taxes and social security
54,510 
61,159 
Other creditors
2,244 
3,280 
Loans from directors
139 
69 
Accruals
1,440 
1,320 
Deferred income
- 
28,536 
89,442 
157,803 
- 6 -
Caring Alternatives Limited Notes to the Accounts for the year ended 30 November 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
135,061 
213,826 
Aggregate of amounts that fall due for payment after five years
- 
114,531 
There is a legal and general charge registered in favour of Abbey National plc secured on all assets of the company. There is a debenture registered in favour of HSBC PLC secured as a fixed and floating charge over all assets of the company.
9
Loans to directors
Included in 'Other Debtors' is a loan to a director of £nil (2022: £10,700).
10
Average number of employees
During the year the average number of employees was 63 (2022: 64).
- 7 -