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REGISTERED NUMBER: 10157134 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

One Step Care Limited

One Step Care Limited (Registered number: 10157134)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


One Step Care Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: G Ord
D M Mangenie





REGISTERED OFFICE: 43 Bewicke View
Birtley
Chester le Street
Co Durham
DH3 1RU





REGISTERED NUMBER: 10157134 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Kepier House
Belmont Business Park
Durham
DH1 1TW

One Step Care Limited (Registered number: 10157134)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 316,623 8,895

CURRENT ASSETS
Debtors 5 90,523 26,940
Cash at bank and in hand 371,527 478,288
462,050 505,228
CREDITORS
Amounts falling due within one year 6 127,112 133,367
NET CURRENT ASSETS 334,938 371,861
TOTAL ASSETS LESS CURRENT
LIABILITIES

651,561

380,756

CREDITORS
Amounts falling due after more than one
year

7

(255,762

)

(35,651

)

PROVISIONS FOR LIABILITIES 10 (14,394 ) -
NET ASSETS 381,405 345,105

CAPITAL AND RESERVES
Called up share capital 11 200 200
Retained earnings 381,205 344,905
SHAREHOLDERS' FUNDS 381,405 345,105

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

One Step Care Limited (Registered number: 10157134)

Balance Sheet - continued
30 April 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2024 and were signed on its behalf by:





G Ord - Director


One Step Care Limited (Registered number: 10157134)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

One Step Care 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from this standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income Recognition
Income is recognised when the conditions contained within a contract for services have been met.

Government Grants
Revenue based grants are credited to the Profit and Loss account when entitled.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - not provided
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


One Step Care Limited (Registered number: 10157134)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 - 2,280 7,995 4,800 15,075
Additions 310,958 - - - 310,958
At 30 April 2024 310,958 2,280 7,995 4,800 326,033
DEPRECIATION
At 1 May 2023 - 901 2,374 2,905 6,180
Charge for year - 570 1,405 1,255 3,230
At 30 April 2024 - 1,471 3,779 4,160 9,410
NET BOOK VALUE
At 30 April 2024 310,958 809 4,216 640 316,623
At 30 April 2023 - 1,379 5,621 1,895 8,895

One Step Care Limited (Registered number: 10157134)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023
and 30 April 2024 7,995
DEPRECIATION
At 1 May 2023 2,374
Charge for year 1,405
At 30 April 2024 3,779
NET BOOK VALUE
At 30 April 2024 4,216
At 30 April 2023 5,621

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 64,743 -
Other debtors 1,100 1,100
Prepayments 24,680 25,840
90,523 26,940

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 17,341 5,222
Hire purchase contracts (see note 8) 1,417 1,059
Taxation and social security 90,114 90,430
Other creditors 15,002 15,410
Directors' current accounts 438 19,446
Accruals and deferred income 2,800 1,800
127,112 133,367

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 18,195 5,222
Bank loans - 2-5 years 60,333 15,667
Bank loans more 5 yr by instal 174,768 10,880
Hire purchase contracts (see note 8) 2,466 3,882
255,762 35,651

One Step Care Limited (Registered number: 10157134)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 174,768 10,880

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 1,417 1,059
Between one and five years 2,466 3,882
3,883 4,941

Non-cancellable operating leases
2024 2023
£    £   
Within one year 23,400 26,340
Between one and five years 42,900 17,775
66,300 44,115

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 3,883 4,941
Mortgage 238,868 -
242,751 4,941

Hire purchase contracts are secured upon the assets to which they relate.

Mortgages are secured against the property to which they relate.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 14,394 -

One Step Care Limited (Registered number: 10157134)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Accelerated capital allowances 14,394
Balance at 30 April 2024 14,394

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
43 Ordinary A £1 43 43
38 Ordinary B £1 38 38
19 Ordinary C £1 19 19
100 Ordinary D £1 100 100
200 200

12. RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.

2024 2023
£ £
Amounts due to directors 438 19,446
Amounts due to shareholders 9,957 9,957

No interest has been charged.