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Surrey Care At Home Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05316561
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,036 40,321
31,036 40,321
CURRENT ASSETS
Debtors 5 603,359 590,102
Cash at bank and in hand 27,477 142,790
630,836 732,892
Creditors: Amounts Falling Due Within One Year 6 (318,926 ) (307,799 )
NET CURRENT ASSETS (LIABILITIES) 311,910 425,093
TOTAL ASSETS LESS CURRENT LIABILITIES 342,946 465,414
Creditors: Amounts Falling Due After More Than One Year 7 (117,345 ) (155,436 )
NET ASSETS 225,601 309,978
CAPITAL AND RESERVES
Called up share capital 10 100 100
Capital redemption reserve 20 20
Income Statement 225,481 309,858
SHAREHOLDERS' FUNDS 225,601 309,978
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For the year ending 31 December 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
C J Daly
Director
S J Daly
Director
10 September 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Surrey Care At Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05316561 . The registered office is C/O BWBCA Limited Office 44, A30 Business Centre, Okehampton, Devon, EX20 1BG.
The presentation currency of the financial statements is the Pound Sterling (£).
The company place of business is The Lansbury Estate, 102 Lower Guildford Road, Woking, Surrey.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises revenue recognised by the company in respect of services supplied during the year, and is recognised on a work done basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost and 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Financial Instruments
Debt instruments, other than those wholly repayable within one year, are initially measured at transaction price including transaction costs and subsequently at amortised cost using the effective interest rate method.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 material 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.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Grant income is recognised on an accruals basis. Grants which relate to revenue are recognised in income on a systematic basis over the period in which the entity recognises the related costs for which the grant is intended to cover.
3. Average Number of Employees
Average number of employees during the year was: 84 (2022: 90)
84 90
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 9,182 23,791 4,852 38,627 76,452
Additions - - - 9,135 9,135
Disposals (190 ) - - (10,894 ) (11,084 )
As at 31 December 2023 8,992 23,791 4,852 36,868 74,503
Depreciation
As at 1 January 2023 5,111 3,965 4,494 22,561 36,131
Provided during the period 2,434 4,758 146 9,525 16,863
Disposals (190 ) - - (9,337 ) (9,527 )
As at 31 December 2023 7,355 8,723 4,640 22,749 43,467
Net Book Value
As at 31 December 2023 1,637 15,068 212 14,119 31,036
As at 1 January 2023 4,071 19,826 358 16,066 40,321
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 232,567 222,457
Amounts owed by group undertakings 313,359 323,144
Other debtors 57,433 44,501
603,359 590,102
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 30,996 34,962
Bank loans and overdrafts 52,148 35,908
Other creditors 154,952 149,160
Taxation and social security 80,830 87,769
318,926 307,799
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 117,345 155,436
8. Secured Creditors
The following secured debts are included within creditors:
2023
2022
£
£
Bank overdraft
14,057
-
Bank loan
155,437
191,345
image
image
169,494
image
191,345
image
The overdraft facility and a bank loan are secured by a charge over certain assets of the company.
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
75 Ordinary A shares of £ 1.00 each 75 75
25 Ordinary B shares of £ 1.00 each 25 25
100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 64,338 15,888
Later than one year and not later than five years 202,929 -
267,267 15,888
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Christopher Daly (4,823 ) 87,112 74,023 - 8,266
Mrs Sarah Daly (4,823 ) 87,112 74,023 - 8,266
The above loan is repayable on demand and interest has been charged at the approved HM Revenue & Customs rate. 
13. Ultimate Controlling Party
The company's ultimate controlling party is M&T Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.
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