IRIS Accounts Production v24.2.0.383 04996039 director 1.1.23 31.12.23 31.12.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049960392022-12-31049960392023-12-31049960392023-01-012023-12-31049960392021-12-31049960392022-01-012022-12-31049960392022-12-3104996039ns15:EnglandWales2023-01-012023-12-3104996039ns14:PoundSterling2023-01-012023-12-3104996039ns10:Director12023-01-012023-12-3104996039ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3104996039ns10:SmallEntities2023-01-012023-12-3104996039ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3104996039ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3104996039ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3104996039ns10:FullAccounts2023-01-012023-12-310499603912023-01-012023-12-3104996039ns10:OrdinaryShareClass12023-01-012023-12-3104996039ns10:CompanySecretary12023-01-012023-12-3104996039ns10:RegisteredOffice2023-01-012023-12-3104996039ns5:CurrentFinancialInstruments2023-12-3104996039ns5:CurrentFinancialInstruments2022-12-3104996039ns5:ShareCapital2023-12-3104996039ns5:ShareCapital2022-12-3104996039ns5:RetainedEarningsAccumulatedLosses2023-12-3104996039ns5:RetainedEarningsAccumulatedLosses2022-12-3104996039ns5:NetGoodwill2023-01-012023-12-3104996039ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3104996039ns5:FurnitureFittings2023-01-012023-12-3104996039ns5:MotorVehicles2023-01-012023-12-3104996039ns5:NetGoodwill2022-12-3104996039ns5:NetGoodwill2023-12-3104996039ns5:NetGoodwill2022-12-3104996039ns5:FurnitureFittings2022-12-3104996039ns5:MotorVehicles2022-12-3104996039ns5:FurnitureFittings2023-12-3104996039ns5:MotorVehicles2023-12-3104996039ns5:FurnitureFittings2022-12-3104996039ns5:MotorVehicles2022-12-3104996039ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3104996039ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-3104996039ns5:WithinOneYear2023-12-3104996039ns5:WithinOneYear2022-12-3104996039ns5:BetweenOneFiveYears2023-12-3104996039ns5:BetweenOneFiveYears2022-12-3104996039ns5:AllPeriods2023-12-3104996039ns5:AllPeriods2022-12-3104996039ns5:DeferredTaxation2022-12-3104996039ns5:DeferredTaxation2023-01-012023-12-3104996039ns5:DeferredTaxation2023-12-3104996039ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 04996039 (England and Wales)















Astra Care Services Limited

Unaudited Financial Statements for the Year Ended 31 December 2023






Astra Care Services Limited (Registered number: 04996039)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Astra Care Services Limited

Company Information
for the Year Ended 31 December 2023







Director: Susanne Black





Secretary: Alan Hargreaves





Registered office: John Street Business Centre
John Street
Brierfield
Nelson
Lancashire
BB9 5QN





Registered number: 04996039 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY

Astra Care Services Limited (Registered number: 04996039)

Statement of Financial Position
31 December 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 150,000 150,000
Tangible assets 5 16,173 16,002
166,173 166,002

Current assets
Debtors 6 161,209 144,876
Cash at bank and in hand 235,243 269,470
396,452 414,346
Creditors
Amounts falling due within one year 7 223,758 214,678
Net current assets 172,694 199,668
Total assets less current liabilities 338,867 365,670

Provisions for liabilities 9 3,629 2,973
Net assets 335,238 362,697

Capital and reserves
Called up share capital 10 2 2
Retained earnings 335,236 362,695
Shareholders' funds 335,238 362,697

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 director acknowledges her 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.

Astra Care Services Limited (Registered number: 04996039)

Statement of Financial Position - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2024 and were signed by:





Susanne Black - Director


Astra Care Services Limited (Registered number: 04996039)

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

1. Statutory information

Astra Care Services Limited is a private company, limited by shares , 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 receivable for domiciliary care services rendered.

Goodwill
Amortisation of goodwill has not been provided for by the company as in the opinion of the director it has an indefinite useful economic life. This accounting policy departs from the requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £15,000 and the profit for the year reduced accordingly.

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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.


Astra Care Services Limited (Registered number: 04996039)

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

2. Accounting policies - continued
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3. Employees and directors

The average number of employees during the year was 85 (2022 - 92 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 January 2023
and 31 December 2023 150,000
Net book value
At 31 December 2023 150,000
At 31 December 2022 150,000

Astra Care Services Limited (Registered number: 04996039)

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

5. Tangible fixed assets
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
Cost
At 1 January 2023 21,501 6,300 27,801
Additions 5,302 - 5,302
Disposals - (3,050 ) (3,050 )
At 31 December 2023 26,803 3,250 30,053
Depreciation
At 1 January 2023 8,863 2,936 11,799
Charge for year 3,747 660 4,407
Eliminated on disposal - (2,326 ) (2,326 )
At 31 December 2023 12,610 1,270 13,880
Net book value
At 31 December 2023 14,193 1,980 16,173
At 31 December 2022 12,638 3,364 16,002

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 141,621 129,736
Other debtors 19,588 15,140
161,209 144,876

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 15,871 12,100
Taxation and social security 62,134 67,855
Other creditors 145,753 134,723
223,758 214,678

Astra Care Services Limited (Registered number: 04996039)

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

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 29,490 -
Between one and five years 58,980 -
88,470 -

9. Provisions for liabilities
2023 2022
£    £   
Deferred tax 3,629 2,973

Deferred
tax
£   
Balance at 1 January 2023 2,973
Charge to Statement of Income and Retained Earnings during year 656
Balance at 31 December 2023 3,629

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary 1 2 2