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REGISTERED NUMBER: 09941600 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

C E L CARE SERVICES LIMITED

C E L CARE SERVICES LIMITED (REGISTERED NUMBER: 09941600)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C E L CARE SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Ms L Bree
E Fox
Ms C Thomson





SECRETARY:





REGISTERED OFFICE: 29 Gildredge Road
Eastbourne
East Sussex
BN21 4RU





BUSINESS ADDRESS: Felix Holme
15 Arundel Road
Eastbourne
East Sussex
BN21 2EL





REGISTERED NUMBER: 09941600 (England and Wales)





ACCOUNTANTS: Advanta
Chartered Accountants
29 Gildredge Road
Eastbourne
East Sussex
BN21 4RU

C E L CARE SERVICES LIMITED (REGISTERED NUMBER: 09941600)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,320,321 2,314,752
2,320,321 2,314,752

CURRENT ASSETS
Debtors 6 25,011 438
Cash at bank 142,504 172,089
167,515 172,527
CREDITORS
Amounts falling due within one year 7 1,016,922 1,284,836
NET CURRENT LIABILITIES (849,407 ) (1,112,309 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,470,914

1,202,443

CREDITORS
Amounts falling due after more than one
year

8

(299,485

)

(376,713

)

PROVISIONS FOR LIABILITIES 11 (10,355 ) (5,898 )
NET ASSETS 1,161,074 819,832

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 1,160,774 819,532
SHAREHOLDERS' FUNDS 1,161,074 819,832

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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.

C E L CARE SERVICES LIMITED (REGISTERED NUMBER: 09941600)

BALANCE SHEET - continued
30 SEPTEMBER 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 23 September 2024 and were signed on its behalf by:




E Fox - Director Ms L Bree - Director




Ms C Thomson - Director


C E L CARE SERVICES LIMITED (REGISTERED NUMBER: 09941600)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

C E L 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.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

The validity of the going concern basis depends upon the continued support of the company directors.

Turnover
Turnover represents sales to external customers at invoiced amounts. Invoices are raised weekly, four weekly or monthly and turnover is recognised in the period to which it relates.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five 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.
Freehold property - 1% on cost
Furniture,fittings & equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

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.

C E L CARE SERVICES LIMITED (REGISTERED NUMBER: 09941600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued

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 27 (2022 - 27 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 400,000
AMORTISATION
At 1 October 2022
and 30 September 2023 400,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Furniture,fittings
property property & equipment
£    £    £   
COST
At 1 October 2022 2,378,598 - 107,514
Additions 22,946 14,237 11,010
At 30 September 2023 2,401,544 14,237 118,524
DEPRECIATION
At 1 October 2022 118,929 - 61,708
Charge for year 23,946 142 14,204
At 30 September 2023 142,875 142 75,912
NET BOOK VALUE
At 30 September 2023 2,258,669 14,095 42,612
At 30 September 2022 2,259,669 - 45,806

C E L CARE SERVICES LIMITED (REGISTERED NUMBER: 09941600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2022 7,750 15,059 2,508,921
Additions - - 48,193
At 30 September 2023 7,750 15,059 2,557,114
DEPRECIATION
At 1 October 2022 5,911 7,621 194,169
Charge for year 460 3,872 42,624
At 30 September 2023 6,371 11,493 236,793
NET BOOK VALUE
At 30 September 2023 1,379 3,566 2,320,321
At 30 September 2022 1,839 7,438 2,314,752

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,314 -
Other debtors 4,697 -
Prepayments - 438
25,011 438

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 91,726 86,217
Tax 136,203 93,624
PAYE 2,040 1,952
Pension payable 1,264 245
Other creditors 8,656 9,378
Directors' current accounts 764,358 1,090,090
Income in advance 7,735 -
Accrued expenses 4,940 3,330
1,016,922 1,284,836

Creditors include loans of £764,358 (2022 : £1,090,090) from the directors. The loans are unsecured, repayable on demand and interest-free.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 89,574 85,075
Bank loans - 2-5 years 209,911 268,354
Bank loans more 5 yr by instal - 23,284
299,485 376,713

C E L CARE SERVICES LIMITED (REGISTERED NUMBER: 09941600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 23,284

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 4,200 4,200
Between one and five years 5,600 12,250
9,800 16,450

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdraft 4,361 -
Bank loans 386,850 462,930
391,211 462,930

The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets.

11. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 10,355 5,898

Deferred
tax
£   
Balance at 1 October 2022 5,898
Provided during year 4,457
Balance at 30 September 2023 10,355

12. RELATED PARTY DISCLOSURES

At the balance sheet date £764,358 (2022 : £1,090,090) was owed to the company directors. The loans are unsecured, repayable on demand and interest-free.