2022-10-012023-09-302023-09-30false03320408St Gregory's Homecare 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St Gregory's Homecare Limited

Registered Number
03320408
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

St Gregory's Homecare Limited
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

ELLWOOD Christine
ELLWOOD Raymond Henry
WEATHERILL Carl Andrew

Company Secretary

ELLWOOD, Raymond Henry

Registered Address

St Gregory's House
Preston Patrick
Milnthorpe
LA7 7NY

Registered Number

03320408 (England and Wales)
St Gregory's Homecare Limited
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets322,03025,667
Tangible assets472,950102,188
94,980127,855
Current assets
Debtors5661,266303,012
Cash at bank and on hand13,47912,537
674,745315,549
Creditors amounts falling due within one year6(1,358,217)(939,251)
Net current assets (liabilities)(683,472)(623,702)
Total assets less current liabilities(588,492)(495,847)
Creditors amounts falling due after one year7(20,745)(43,752)
Net assets(609,237)(539,599)
Capital and reserves
Called up share capital100100
Profit and loss account(609,337)(539,699)
Shareholders' funds(609,237)(539,599)
The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2024, and are signed on its behalf by:
ELLWOOD Raymond Henry
Director
Registered Company No. 03320408
St Gregory's Homecare Limited
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The company is in the process of being restructured and once complete this should enable the business to return to trading profitably. The directors and shareholders have confirmed that they will continue to support the company and its trade via their other companies, and will not seek to call in their connected party creditors within 12 months of the account being approved.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life. The estimated useful life of goodwill has been set at 10 years and the asset will be amortised on a straight line basis over that period
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Vehicles25
Office Equipment33
Finance leases and hire purchase contracts
Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
2.Average number of employees

20232022
Average number of employees during the year118125
3.Intangible assets
Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life.

Goodwill

Other

Total

£££
Cost or valuation
At 01 October 2255,00025,66780,667
At 30 September 2355,00025,66780,667
Amortisation and impairment
At 01 October 2255,000-55,000
Charge for year-3,6373,637
At 30 September 2355,0003,63758,637
Net book value
At 30 September 23-22,03022,030
At 30 September 22-25,66725,667
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 October 22192,92934,80341,636269,368
Disposals(50,282)--(50,282)
At 30 September 23142,64734,80341,636219,086
Depreciation and impairment
At 01 October 22120,5758,21138,394167,180
Charge for year12,3982,0321,07215,502
On disposals(36,546)--(36,546)
At 30 September 2396,42710,24339,466146,136
Net book value
At 30 September 2346,22024,5602,17072,950
At 30 September 2272,35426,5923,242102,188
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables615,633285,781
Prepayments and accrued income45,63317,231
Total661,266303,012
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables9254,564
Bank borrowings and overdrafts19,86821,747
Taxation and social security114,748131,755
Finance lease and HP contracts12,76527,533
Other creditors1,196,658703,652
Accrued liabilities and deferred income14,086-
Total1,358,217939,251
Bank borrowings and overdrafts are secured by a fixed and floating charge over assets of the company. Bank borrowings include a bank loan which is an unsecured government Bounce Back Loan. Finance lease and HP contracts are secured on the assets to which they relate.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts17,44527,687
Other creditors3,30016,065
Total20,74543,752
Bank borrowings are secured by a fixed and floating charge over assets of the company. Bank borrowings include a bank loan which is an unsecured government Bounce Back Loan. Finance lease and HP contracts equal to £3,300 (2022 - £16,065) are included within other creditors. Finance leases and HP contracts are secured against the assets to which they relate.
8.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts3,30016,065
9.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £55,533 (2022 - £58,363 ). As at 30 September 2022, the company owed £76,349 to the pension fund (2022: £83,816).
10.Other commitments
At 30 September 2023 the company had commitments under non-cancellable operating leases related to property rental of £187,770 (2022: £4,000).
11.Guarantees provided on behalf of directors
The directors have provided personal guarantees for the unsecured loan creditors.
12.Related party transactions
During the period the directors had loan accounts with the company. On 1 October 2022 the company owed the Directors £239,832. During the year the company received further advances of £151,225 and made repayments of £254,543. As at 30 September 2023 the company owed the Directors £136,514. No interest was charged on this loan and the loan is repayable on demand.