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Company Registration No. 12137536 (England and Wales)
Candour Care Group Ltd Unaudited accounts for the year ended 31 August 2024
Candour Care Group Ltd Unaudited accounts Contents
Page
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Candour Care Group Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,352 
1,561 
Current assets
Inventories
69,247 
27,873 
Debtors
- 
71,856 
Cash at bank and in hand
60,981 
27,028 
130,228 
126,757 
Creditors: amounts falling due within one year
(64,992)
(44,488)
Net current assets
65,236 
82,269 
Total assets less current liabilities
69,588 
83,830 
Creditors: amounts falling due after more than one year
(2,343)
(5,343)
Net assets
67,245 
78,487 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
67,145 
78,387 
Shareholders' funds
67,245 
78,487 
For the year ending 31 August 2024 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 director acknowledges his 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 and authorised for issue on 9 September 2024 and were signed on its behalf by
Paul Serrio Director Company Registration No. 12137536
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Candour Care Group Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Candour Care Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12137536. The registered office is Centrix House, Oak 3, 26 Crow Lane East, Newton-le-Willows, WA12 9UY, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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:
Computer equipment
20% on cost
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Candour Care Group Ltd Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2023
4,243 
Additions
3,886 
At 31 August 2024
8,129 
Depreciation
At 1 September 2023
2,682 
Charge for the year
1,095 
At 31 August 2024
3,777 
Net book value
At 31 August 2024
4,352 
At 31 August 2023
1,561 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
71,856 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,002 
3,002 
Taxes and social security
55,003 
38,394 
Other creditors
4,361 
1,734 
Loans from directors
903 
170 
Accruals
1,723 
1,188 
64,992 
44,488 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
2,343 
5,343 
8
Transactions with related parties
The company is controlled by Mr & Mrs Serrio, the managing director & company secretary. Included in creditors is a loan due to Mr Serrio of £1013. The loan is currently interest free and is repayable upon demand.
9
Average number of employees
During the year the average number of employees was 51 (2023: 43).
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