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Registered number: 06582866










ONE CALL RESCUE LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
ONE CALL RESCUE LIMITED
REGISTERED NUMBER: 06582866

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,346
6,159

  
1,346
6,159

Current assets
  

Debtors: amounts falling due within one year
 6 
1,223,173
1,962,495

Cash at bank and in hand
 7 
159,043
292,030

  
1,382,216
2,254,525

Creditors: amounts falling due within one year
 8 
(778,655)
(1,386,403)

Net current assets
  
 
 
603,561
 
 
868,122

Total assets less current liabilities
  
604,907
874,281

  

Net assets
  
604,907
874,281


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
604,897
874,271

  
604,907
874,281


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




P G Long
Director

Date: 30 September 2024

The notes on pages 2 to 7 form part of these financial statements.

Page 1

 
ONE CALL RESCUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

One Call Rescue Limited is a private Company, limited by shares, registered in England and Wales. The Company's registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pounds Sterling (£), which is the functional currency of the Company.
The financial statements are rounded to the nearest £1.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention 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.

The following principal accounting policies have been applied:

 
2.2

Going concern

In preparing the financial statements on a going concern basis, the directors have paid due regard to relevant forecast financial information, including cash flows, and factored in sensitivities and uncertainties affecting the company. In the directors' opinion, the company is a going concern for a minimum of twelve months from the date of the approval of the financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
ONE CALL RESCUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both methods.

Depreciation is provided on the following basis:

Fixtures and fittings
-
10% straight line

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Pensions

Defined contribution pension plan

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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
ONE CALL RESCUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Preparation of financial statements requires management to make significant judgements and estimates.
In preparing these financial statements, management are of the opinion that there are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.


4.


Employees

2023
2022
£
£

Wages and salaries
538,062
443,415

Social security costs
45,049
32,926

Cost of defined contribution scheme
10,650
8,142

593,761
484,483


The average monthly number of employees, including directors, during the year was 21 (2022 - 18).

Page 4

 
ONE CALL RESCUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Tangible fixed assets





Fixtures and fittings

£



Cost


At 1 January 2023
26,414


Disposals
(22,752)



At 31 December 2023

3,662



Depreciation


At 1 January 2023
20,255


Charge for the year on owned assets
1,476


Disposals
(19,415)



At 31 December 2023

2,316



Net book value



At 31 December 2023
1,346



At 31 December 2022
6,159


6.


Debtors

As restated
2023
2022
£
£


Trade debtors
135,608
807,249

Amounts owed by group undertakings
66,249
647,281

Amounts due from companies under common control
621,250
174,212

Other debtors
36,768
12,144

Prepayments and accrued income
363,298
321,609

1,223,173
1,962,495


Page 5

 
ONE CALL RESCUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
159,043
292,030

159,043
292,030



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
117,056
227,931

Amounts owed to group undertakings
2,616
179,974

Amounts due to companies under common control
1,140
11,225

Corporation tax
-
1,525

Other taxation and social security
83
161,956

Accruals and deferred income
657,760
803,792

778,655
1,386,403



9.


Prior year adjustment

A reclassification of £173,212 was made between amounts due from companies under common control and amounts owed by group undertakings as a result of reconciliations in a company under common control in 2023 which revealed the prior year misclassifications.

Page 6

 
ONE CALL RESCUE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

10.


Related party transactions

A company under common control
Sales to the company under common control totalled £393 (2022: £nil). There is a debtor within loans to companies under common control of £1,472 (2022: £1,000).
A company under common control
Sales to the company under common control totalled £2,393,812 (2022: £1,718,203). There is a debtor within amounts due from companies under common control of £83,022 (2022: £161,987) and an amount within accrued income totalling £315,975 (2022: £247,087).
Companies no longer within the same group
A company under common control
Purchases from the company under common control totalled £615,039. There is a creditor within amounts due to companies under common control of £1,140.
A company under common control
Sales to the company under common control totalled £719,930, purchases from the company totalled £9,623. There is a debtor within amounts due from companies under common control of £536,756.
The company has taken advantage of the exemption under FRS 102 Section 33.1A Related Party Disclosures from disclosing transactions with other members of the group.
The company has taken advantage of the exemption under FRS 102 Section 1.12 Reduced Disclosures For Subsidiaries from disclosing key management personnel compensation in total.


11.


Controlling party

The parent company as of 31 December 2023 is RSCPBR B Ltd, a company incorporated in England and Wales and with a registered office address of Saturn Firstpoint, Balby Carr Bank, Doncaster, England, DN4 5JQ. Consolidated accounts are not available for the current period, with the first period of consolidation to be prepared for the period ended 31 December 2024.
The controlling party is Mr J L Radford.


12.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 30 September 2024 by James Bagley (Senior statutory auditor) on behalf of PKF Smith Cooper Audit Limited.


Page 7