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REGISTERED NUMBER: SC375638 (Scotland)















Unaudited Financial Statements for the Year Ended 31st March 2024

for

Extended Personal Care Limited

Extended Personal Care Limited (Registered number: SC375638)






Contents of the Financial Statements
for the Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Extended Personal Care Limited

Company Information
for the Year Ended 31st March 2024







DIRECTORS: Mrs M Arbuckle
Mrs J E Butler
M R Fowler
Mrs M Miller
J J Quinn
D A Rennie





SECRETARY: D J Reilly





REGISTERED OFFICE: 2 Whitefield Lodge
Service Street Lennoxtown
Glasgow
G66 7JW





REGISTERED NUMBER: SC375638 (Scotland)





ACCOUNTANTS: Smith Inglis & Tait
1 Campbell Lane
Hamilton
ML3 6DB

Extended Personal Care Limited (Registered number: SC375638)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 638,461 516,610
638,461 516,610

CURRENT ASSETS
Debtors 6 87,268 40,419
Cash at bank and in hand 27,130 43,947
114,398 84,366
CREDITORS
Amounts falling due within one year 7 405,201 158,381
NET CURRENT LIABILITIES (290,803 ) (74,015 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

347,658

442,595

PROVISIONS FOR LIABILITIES 15,121 16,563
NET ASSETS 332,537 426,032

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 332,535 426,030
332,537 426,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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 profit or loss 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.

Extended Personal Care Limited (Registered number: SC375638)

Balance Sheet - continued
31st March 2024


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 23rd September 2024 and were signed on its behalf by:





Mrs M Miller - Director


Extended Personal Care Limited (Registered number: SC375638)

Notes to the Financial Statements
for the Year Ended 31st March 2024

1. STATUTORY INFORMATION

Extended Personal Care Limited is a private company, limited by shares , registered in Scotland. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 profit or loss 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.

Extended Personal Care Limited (Registered number: SC375638)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2023
and 31st March 2024 75,000
AMORTISATION
At 1st April 2023
and 31st March 2024 75,000
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st April 2023 440,000 145,153 585,153
Additions - 153,132 153,132
At 31st March 2024 440,000 298,285 738,285
DEPRECIATION
At 1st April 2023 - 68,543 68,543
Charge for year - 31,281 31,281
At 31st March 2024 - 99,824 99,824
NET BOOK VALUE
At 31st March 2024 440,000 198,461 638,461
At 31st March 2023 440,000 76,610 516,610

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 70,705 4,263
Other debtors 16,563 36,156
87,268 40,419

Extended Personal Care Limited (Registered number: SC375638)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 2,868
Trade creditors 9,649 15,364
Taxation and social security 64,752 4,871
Other creditors 330,800 135,278
405,201 158,381