Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falsetrue12023-01-01falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08490644 2023-01-01 2023-12-31 08490644 2022-01-01 2022-12-31 08490644 2023-12-31 08490644 2022-12-31 08490644 c:Director1 2023-01-01 2023-12-31 08490644 d:Goodwill 2023-12-31 08490644 d:Goodwill 2022-12-31 08490644 d:CurrentFinancialInstruments 2023-12-31 08490644 d:CurrentFinancialInstruments 2022-12-31 08490644 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08490644 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 08490644 d:ShareCapital 2023-12-31 08490644 d:ShareCapital 2022-12-31 08490644 d:RetainedEarningsAccumulatedLosses 2023-12-31 08490644 d:RetainedEarningsAccumulatedLosses 2022-12-31 08490644 c:FRS102 2023-01-01 2023-12-31 08490644 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08490644 c:FullAccounts 2023-01-01 2023-12-31 08490644 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08490644 6 2023-01-01 2023-12-31 08490644 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 08490644










CARE ALERT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
CARE ALERT LIMITED
REGISTERED NUMBER: 08490644

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 5 
2,187,990
1,731,866

  
2,187,990
1,731,866

Current assets
  

Cash at bank and in hand
 6 
422
369

  
422
369

Creditors: amounts falling due within one year
 7 
(502,821)
(396,145)

Net current liabilities
  
 
 
(502,399)
 
 
(395,776)

Total assets less current liabilities
  
1,685,591
1,336,090

  

Net assets
  
1,685,591
1,336,090


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,685,491
1,335,990

  
1,685,591
1,336,090


Page 1

 
CARE ALERT LIMITED
REGISTERED NUMBER: 08490644
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr D Wheatcroft
Director

Date: 16 September 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CARE ALERT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Care Alert Limited, 08490644, is a private limited company, limited by shares, incorporated in England andWales, with a registered office address and principal place of business at Mayflower House, Bodmin Road, Coventry, CV2 5DB 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
CARE ALERT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
CARE ALERT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2023
        2022
            No.
            No.







Employees
1
1


4.


Intangible assets




Goodwill

£



Cost


At 1 January 2023
20,000



At 31 December 2023

20,000



Amortisation


At 1 January 2023
20,000



At 31 December 2023

20,000



Net book value



At 31 December 2023
-



At 31 December 2022
-



Page 5

 
CARE ALERT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 January 2023
1,731,866


Additions
685,417


Disposals
(229,293)



At 31 December 2023
2,187,990





6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
422
369

422
369



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
26
13

Other taxation and social security
158,849
78,374

Other creditors
342,896
316,750

Accruals and deferred income
1,050
1,008

502,821
396,145


 
Page 6