2022-12-01 2023-11-30 false Capium Accounts Production 1.1 10466472 bus:FullAccounts 2022-12-01 2023-11-30 10466472 bus:FRS102 2022-12-01 2023-11-30 10466472 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 10466472 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 10466472 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10466472 2022-12-01 2023-11-30 10466472 2023-11-30 10466472 bus:RegisteredOffice 2022-12-01 2023-11-30 10466472 core:WithinOneYear 2023-11-30 10466472 core:AfterOneYear 2023-11-30 10466472 bus:Director1 2022-12-01 2023-11-30 10466472 bus:Director1 2023-11-30 10466472 bus:Director1 2021-12-01 2022-11-30 10466472 2021-12-01 10466472 bus:LeadAgentIfApplicable 2022-12-01 2023-11-30 10466472 2021-12-01 2022-11-30 10466472 2022-11-30 10466472 core:WithinOneYear 2022-11-30 10466472 core:AfterOneYear 2022-11-30 10466472 bus:EntityAccountantsOrAuditors 2021-12-01 2022-11-30 10466472 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 10466472 bus:OrdinaryShareClass1 2023-11-30 10466472 bus:OrdinaryShareClass1 2021-12-01 2022-11-30 10466472 bus:OrdinaryShareClass1 2022-11-30 10466472 core:MotorCars 2022-12-01 2023-11-30 10466472 core:MotorCars 2023-11-30 10466472 core:MotorCars 2022-11-30 10466472 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 10466472 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-11-30 10466472 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 10466472 core:CostValuation core:Non-currentFinancialInstruments 2022-11-30 10466472 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-30 10466472 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 10466472 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 10466472 core:Non-currentFinancialInstruments 2023-11-30 10466472 core:Non-currentFinancialInstruments 2022-11-30 10466472 core:ShareCapital 2023-11-30 10466472 core:ShareCapital 2022-11-30 10466472 core:RetainedEarningsAccumulatedLosses 2023-11-30 10466472 core:RetainedEarningsAccumulatedLosses 2022-11-30 10466472 core:ShareCapitalOrdinaryShares 2022-12-01 10466472 core:ShareCapitalOrdinaryShares 2021-12-01 10466472 core:ShareCapitalOrdinaryShares 2022-12-01 2023-11-30 10466472 core:ShareCapitalOrdinaryShares 2021-12-01 2022-11-30 10466472 core:ShareCapitalOrdinaryShares 2023-11-30 10466472 core:ShareCapitalOrdinaryShares 2022-11-30 10466472 core:RetainedEarningsAccumulatedLosses 2022-12-01 10466472 core:RetainedEarningsAccumulatedLosses 2021-12-01 10466472 core:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 10466472 core:RetainedEarningsAccumulatedLosses 2021-12-01 2022-11-30 10466472 core:RetainedEarningsAccumulatedLosses 2023-11-30 10466472 core:RetainedEarningsAccumulatedLosses 2022-11-30 10466472 dpl:Item1 2022-12-01 10466472 dpl:Item1 2023-11-30 10466472 dpl:Item1 2021-12-01 10466472 dpl:Item1 2022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10466472


 

 

 

MICRO & MACRO CARE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Michael Ofori OWUSU
Registered Number 10466472
Registered Office 1 DUNSHAW ROAD
COVENTRY WEST MIDLANDS
CV6 5ER
Accountants SA Accountancy Practice
Equitable House
10 Woolwich New Road
London
SE186AB
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 November 2023.
Principal activities
Principal activity of the company during the financial year was of 86900 - Other human health activities; 87100 - Residential nursing care facilities; 87200 - Residential care activities for learning difficulties, mental health and substance abuse; 87900 - Other residential care activities not elsewhere classified
Director
The director who served the company throughout the year was as follows:
Michael Ofori OWUSU
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Michael Ofori OWUSU
Director

Date approved: 31 August 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SA Accountancy Practice
30 November 2023



....................................................

SA Accountancy Practice

Equitable House
10 Woolwich New Road
London
SE186AB
31 August 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 6,000   
6,000   
Current assets      
Debtors 5   5,336 
Cash at bank and in hand 3,309    7,390 
3,309    12,726 
Creditors: amount falling due within one year 6 (830)   (8,458)
Net current assets 2,479    4,268 
 
Total assets less current liabilities 8,479    4,268 
Net assets 8,479    4,268 
 

Capital and reserves
     
Called up share capital 7 5    5 
Profit and loss account 8,474    4,263 
Shareholders' funds 8,479    4,268 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 31 August 2024 and were signed by:


-------------------------------
Michael Ofori OWUSU
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2021 5  3,525  3,530 
Profit for the year 40,738  40,738 
Total comprehensive income for the year 40,738  40,738 
Dividends (40,000) (40,000)
Total investments by and distributions to owners (40,000) (40,000)
At 30 November 2022 5  4,263  4,268 
At 01 December 2022 5  4,263  4,268 
Profit for the year 4,211  4,211 
Total comprehensive income for the year 4,211  4,211 
Total investments by and distributions to owners
At 30 November 2023 5  8,474  8,479 
5
General Information
MICRO & MACRO CARE LIMITED is a private company, limited by shares, registered in , registration number 10466472, registration address 1 DUNSHAW ROAD, COVENTRY WEST MIDLANDS, CV6 5ER.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Motor Vehicles 20 Reducing Balance
2.

Staff Costs

2023
£
  2022
£
Wages and salaries 18,374    12,000 
Social security costs   364 
Pension costs, defined contribution plan   1,590 
Other staff costs   870 
18,374    14,824 
 
Average number of employees during the year Number   Number
Administration 1    1 
 

3.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 December 2022  
Additions 6,000    6,000 
Disposals  
At 30 November 2023 6,000    6,000 
Depreciation
At 01 December 2022  
Charge for year  
On disposals  
At 30 November 2023  
Net book values
Closing balance as at 30 November 2023 6,000    6,000 
Opening balance as at 01 December 2022  


5.

Debtors: amounts falling due after one year

2023
£
  2022
£
Trade Debtors   5,336 
  5,336 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax   8,143 
Directors' Current Accounts 830    315 
830    8,458 

7.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
5 Class A shares of £1.00 each  
 

6