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HOPSCOTCH CARE LIMITED

Registered Number
07373908
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

HOPSCOTCH CARE LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

WEATHERILL, Esther Jane
WITT, Catherine Margaret
WITT, Richard William

Registered Address

19 Lancaster Road
Carnforth
LA5 9LD

Registered Number

07373908 (England and Wales)
HOPSCOTCH CARE LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,233,4601,228,158
1,233,4601,228,158
Current assets
Debtors41,264,312838,593
Cash at bank and on hand475,249268,330
1,739,5611,106,923
Creditors amounts falling due within one year5(773,695)(642,017)
Net current assets (liabilities)965,866464,906
Total assets less current liabilities2,199,3261,693,064
Creditors amounts falling due after one year6(476,959)(535,457)
Net assets1,722,3671,157,607
Capital and reserves
Called up share capital100100
Profit and loss account1,722,2671,157,507
Shareholders' funds1,722,3671,157,607
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:
WITT, Richard William
Director
Registered Company No. 07373908
HOPSCOTCH CARE LIMITED
Notes to the Financial Statements
for the year ended 31 December 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.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 Land and buildings as follows - Freehold property- 2% Straight Line Long-term Leasehold property- Over 15 years

Straight line (years)
Vehicles25
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.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20232022
Average number of employees during the year107107
3.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 January 231,289,674196,71052,4591,538,843
Additions-76,15816,11092,268
At 31 December 231,289,674272,86868,5691,631,111
Depreciation and impairment
At 01 January 23226,26955,38429,032310,685
Charge for year31,70747,3537,90686,966
At 31 December 23257,976102,73736,938397,651
Net book value
At 31 December 231,031,698170,13131,6311,233,460
At 31 December 221,063,405141,32623,4271,228,158
Land and Buildings can be further analysed as: Freehold Property- £973,432 Long-term leasehold property- £58,266
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables641,998695,821
Other debtors579,782135,971
Prepayments and accrued income42,5326,801
Total1,264,312838,593
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables75,39677,034
Bank borrowings and overdrafts60,60057,400
Taxation and social security602,594357,390
Finance lease and HP contracts7,6426,835
Other creditors26,08362,598
Accrued liabilities and deferred income1,38080,760
Total773,695642,017
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings are secured by a fixed and floating charge over assets of the company. Finance lease and HP contracts are secured on the assets to which they relate.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts457,104507,960
Other creditors19,85527,497
Total476,959535,457
Bank borrowings are secured by a fixed and floating charge over assets of the company. Other creditors comprise Finance lease and HP contracts, and these are secured on the assets to which they relate.
7.Creditors: amounts due after 5 years
Bank loans repayable after more than five years amount to £230,899 (2022 - £261,601).
8.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts19,85527,497
9.Other commitments
At 31 December 2023 the company had future minimum lease payments under non-cancellable operating leases of £7,976 (2022: £15,822) in relation to vehicles and £108,384 (2022: £206,926 in relation to property rentals.
10.Guarantees provided on behalf of directors
Mrs Weatherill, Mr Witt and Mrs Witt, all directors of the company, have provided joint personal guarantees to secure the full amount of the outstanding bank loan of the company, including any interest and costs.
11.Related party transactions
On 1 January 2023 the company was owed £94,585 by the Directors. During the period the directors were repaid £347,316 and extracted a further £344,913. At 31 December 2023, the company was owed £92,182 by the Directors. Interest of £3,500 was charged on this loan and the loan is repayable on demand. The company rents a property from close family members of one of the directors. The property is used for staff training purposes and during the year, the company paid rent of £39,403 for this property.