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Registered Number: SC606221
Scotland

 

 

 

ELM COTTAGE CARE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 1    1 
Tangible fixed assets 4 263,362    263,161 
263,363    263,162 
Current assets      
Debtors 14,989    14,989 
Cash at bank and in hand 251,213    183,130 
266,202    198,119 
Creditors: amount falling due within one year (64,202)   (79,842)
Net current assets 202,000    118,277 
 
Total assets less current liabilities 465,363    381,439 
Net assets 465,363    381,439 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 465,359    381,435 
Shareholders' funds 465,363    381,439 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 01 September 2024 and were signed on its behalf by:


-------------------------------
Tracy Taylor
Director
1
General Information
Elm Cottage Care Ltd is a private company, limited by shares, registered in Scotland, registration number SC606221, registration address 3 Goodall Place, Dechmont, EH52 6NY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 18 (2022 : 18).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 1    1 
Additions  
Disposals  
At 31 December 2023 1    1 
Net book values
At 31 December 2023 1    1 
At 31 December 2022 1    1 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2023 255,387    34,789    9,790    637    300,603 
Additions 11,465          11,465 
Disposals        
At 31 December 2023 266,852    34,789    9,790    637    312,068 
Depreciation
At 01 January 2023 20,817    23,163    4,089    637    48,706 
Charge for year        
On disposals        
At 31 December 2023 20,817    23,163    4,089    637    48,706 
Net book values
Closing balance as at 31 December 2023 246,035    11,626    5,701      263,362 
Opening balance as at 01 January 2023 239,387    17,439    6,335      263,161 


2