Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2024 1 February 2023 false 1 February 2024 31 March 2024 31 March 2024 OC397435 Miss EMMA WELCOME Miss YVETTE WELCOME iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC397435 2024-01-31 OC397435 2024-03-31 OC397435 2024-02-01 2024-03-31 OC397435 frs-core:CurrentFinancialInstruments 2024-03-31 OC397435 frs-core:Non-currentFinancialInstruments 2024-03-31 OC397435 frs-core:BetweenOneFiveYears 2024-03-31 OC397435 frs-core:ComputerEquipment 2024-03-31 OC397435 frs-core:ComputerEquipment 2024-02-01 2024-03-31 OC397435 frs-core:ComputerEquipment 2024-01-31 OC397435 frs-core:MotorVehicles 2024-03-31 OC397435 frs-core:MotorVehicles 2024-02-01 2024-03-31 OC397435 frs-core:MotorVehicles 2024-01-31 OC397435 frs-core:WithinOneYear 2024-03-31 OC397435 frs-bus:LimitedLiabilityPartnershipLLP 2024-02-01 2024-03-31 OC397435 frs-bus:LimitedLiabilityPartnershipsSORP 2024-02-01 2024-03-31 OC397435 frs-bus:FilletedAccounts 2024-02-01 2024-03-31 OC397435 frs-bus:SmallEntities 2024-02-01 2024-03-31 OC397435 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2024-03-31 OC397435 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2024-03-31 OC397435 frs-countries:EnglandWales 2024-02-01 2024-03-31 OC397435 frs-bus:PartnerLLP1 2024-02-01 2024-03-31 OC397435 frs-bus:PartnerLLP2 2024-02-01 2024-03-31 OC397435 2023-01-31 OC397435 2024-01-31 OC397435 2023-02-01 2024-01-31 OC397435 frs-core:CurrentFinancialInstruments 2024-01-31 OC397435 frs-core:Non-currentFinancialInstruments 2024-01-31 OC397435 frs-core:BetweenOneFiveYears 2024-01-31 OC397435 frs-core:WithinOneYear 2024-01-31
Registered number: OC397435
DEPENDABLE CARE LLP
Financial Statements
For the Period 1 February 2024 to 31 March 2024
OLLERENSHAWS FINANCIAL ACCOUNTANTS
4, GREYSBROOK
SHENSTONE
LICHFIELD
STAFFORDSHIRE
WS14 0LU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC397435
31 March 2024 31 January 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,343 43,109
41,343 43,109
CURRENT ASSETS
Debtors 5 61,948 55,254
Cash at bank and in hand 994 221
62,942 55,475
Creditors: Amounts Falling Due Within One Year 6 (35,825 ) (28,887 )
NET CURRENT ASSETS (LIABILITIES) 27,117 26,588
TOTAL ASSETS LESS CURRENT LIABILITIES 68,460 69,697
Creditors: Amounts Falling Due After More Than One Year 7 (35,535 ) (37,481 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 32,925 32,216
REPRESENTED BY:
Opening Balance
Other amounts 32,216 47,375
32,216 47,375
Equity
( Loss ) profit for the year less net drawings
Members' net capital introduced (3,375) 1,240
Loss for the year 4,084 (16,399)
709 (15,159)
32,925 32,216
TOTAL MEMBERS' INTEREST
Opening Balance 32,216 47,375
( Loss ) profit for the year less net drawings 709 (15,159)
32,925 32,216
Page 1
Page 2
For the period ending 31 March 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Miss EMMA WELCOME
Designated Member
02/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DEPENDABLE CARE LLP is a limited liability partnership, incorporated in England & Wales, registered number OC397435 . The Registered Office is 204, HALESOWEN ROAD, OLD HILL, CRADELEY HEATH, WEST MIDLANDS, B64 6HN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Motor Vehicles 25% Reducing balance
Computer Equipment 20% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 LLP. 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 profit and loss account 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 profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2024: 37)
37 37
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 57,218 4,608 61,826
As at 31 March 2024 57,218 4,608 61,826
Depreciation
As at 1 February 2024 15,921 2,796 18,717
Provided during the period 1,721 45 1,766
As at 31 March 2024 17,642 2,841 20,483
Net Book Value
As at 31 March 2024 39,576 1,767 41,343
As at 1 February 2024 41,297 1,812 43,109
5. Debtors
31 March 2024 31 January 2024
£ £
Due within one year
Trade debtors 56,948 50,884
Prepayments and accrued income - 1,200
Other debtors 5,000 3,170
61,948 55,254
6. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 January 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,175 11,175
Bank loans and overdrafts 4,235 4,254
Other taxes and social security 17,745 11,058
Accruals and deferred income 2,670 2,400
35,825 28,887
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 January 2024
£ £
Net obligations under finance lease and hire purchase contracts 31,431 32,729
Bank loans 4,104 4,752
35,535 37,481
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Page 5
8. Obligations Under Finance Leases and Hire Purchase
31 March 2024 31 January 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,175 11,175
Later than one year and not later than five years 31,431 32,729
42,606 43,904
42,606 43,904
Page 5