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REGISTERED NUMBER: 10702569 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Hampshire Care Association

Hampshire Care Association (Registered number: 10702569)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hampshire Care Association

Company Information
for the Year Ended 31 December 2023







DIRECTORS: S Patel
C L Norris
N K Nagpal
L A Packham
M A Parsley
A C Pattison





REGISTERED OFFICE: 132 Bournemouth Road
Chandlers Ford
Hampshire
SO53 3AL





REGISTERED NUMBER: 10702569 (England and Wales)





ACCOUNTANTS: CBM Accountants Limited
130 Bournemouth Road
Chandler's Ford
Eastleigh
Hampshire
SO53 3AL

Hampshire Care Association (Registered number: 10702569)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 70,755 72,121

CURRENT ASSETS
Debtors 5 82,095 64,598
Cash at bank 859,830 424,795
941,925 489,393
CREDITORS
Amounts falling due within one year 6 571,303 179,048
NET CURRENT ASSETS 370,622 310,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

441,377

382,466

RESERVES
Legal review reserve 7 50,000 50,000
Major repairs reserve 7 20,000 20,000
Functional fixed assets 7 70,755 72,121
Income and expenditure account 7 300,622 240,345
441,377 382,466

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Hampshire Care Association (Registered number: 10702569)

Balance Sheet - continued
31 December 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 19 April 2024 and were signed on its behalf by:





L A Packham - Director


Hampshire Care Association (Registered number: 10702569)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Hampshire Care Association is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hampshire Care Association (Registered number: 10702569)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023 67,272 62,803 11,684 141,759
Additions - - 355 355
At 31 December 2023 67,272 62,803 12,039 142,114
DEPRECIATION
At 1 January 2023 - 59,865 9,773 69,638
Charge for year - 543 1,178 1,721
At 31 December 2023 - 60,408 10,951 71,359
NET BOOK VALUE
At 31 December 2023 67,272 2,395 1,088 70,755
At 31 December 2022 67,272 2,938 1,911 72,121

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 37,636 62,758
Other debtors 44,459 1,840
82,095 64,598

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 8,079 2,162
Taxation and social security 22,944 26,036
Other creditors 540,280 150,850
571,303 179,048

Hampshire Care Association (Registered number: 10702569)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. RESERVES
Income
and Legal Major Functional
expenditure review repairs fixed
account reserve reserve assets Totals
£    £    £    £    £   

At 1 January 2023 240,345 50,000 20,000 72,121 382,466
Surplus for the year 58,911 58,911
Transfer between funds 1,366 - - (1,366 ) -
At 31 December 2023 300,622 50,000 20,000 70,755 441,377