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REGISTERED NUMBER: SC192828 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Community Care Choice Limited

Community Care Choice Limited (Registered number: SC192828)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Community Care Choice Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mrs J Hamilton
F Hamilton





SECRETARY: Mrs J Hamilton





REGISTERED OFFICE: Citywall House
1st Floor, 32 Eastwood Avenue
Shawlands
Glasgow
G41 3NS





REGISTERED NUMBER: SC192828 (Scotland)





ACCOUNTANTS: Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG

Community Care Choice Limited (Registered number: SC192828)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,319 44,336

CURRENT ASSETS
Debtors 5 526,139 386,733
Investments 6 434,298 433,551
Cash at bank and in hand 175,446 304,181
1,135,883 1,124,465
CREDITORS
Amounts falling due within one year 7 224,008 160,910
NET CURRENT ASSETS 911,875 963,555
TOTAL ASSETS LESS CURRENT
LIABILITIES

945,194

1,007,891

CREDITORS
Amounts falling due after more than one year 8 22,891 30,515
NET ASSETS 922,303 977,376

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 922,300 977,373
SHAREHOLDERS' FUNDS 922,303 977,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

Community Care Choice Limited (Registered number: SC192828)

Balance Sheet - continued
31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2024 and were signed on its behalf by:




Mrs J Hamilton - Director



F Hamilton - Director


Community Care Choice Limited (Registered number: SC192828)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Community Care Choice Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

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

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.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
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.

Community Care Choice Limited (Registered number: SC192828)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

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 117 (2023 - 120 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 88,910
DEPRECIATION
At 1 February 2023 44,574
Charge for year 11,017
At 31 January 2024 55,591
NET BOOK VALUE
At 31 January 2024 33,319
At 31 January 2023 44,336

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 45,764
DEPRECIATION
At 1 February 2023 11,441
Charge for year 8,581
At 31 January 2024 20,022
NET BOOK VALUE
At 31 January 2024 25,742
At 31 January 2023 34,323

Community Care Choice Limited (Registered number: SC192828)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 30,274 39,582
Other debtors 495,865 347,151
526,139 386,733

6. CURRENT ASSET INVESTMENTS
31.1.24 31.1.23
£    £   
Listed investments 434,298 433,551

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 7,625 7,625
Trade creditors 9,558 -
Taxation and social security 113,397 91,212
Other creditors 93,428 62,073
224,008 160,910

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 22,891 30,515

9. SECURED DEBTS

The following secured debts are included within creditors:

31.1.24 31.1.23
£    £   
Hire purchase contracts 30,516 38,140

Hire purchase creditors are secured against the assets to which they relate.

Community Care Choice Limited (Registered number: SC192828)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
Mrs J Hamilton and F Hamilton
Balance outstanding at start of year 155,814 129,566
Amounts advanced 128,660 26,248
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 284,474 155,814

11. RELATED PARTY DISCLOSURES

At the balance sheet date Kieran Sexton, the brother of Joeanne Hamilton, a director of the company, owed the company £30,000 (2023: £30,000) and Evelyn Sexton, the sister of Joeanne Hamilton, owed the company £10,000 (2023: £10,000).

Community Care Choice Limited

Report of the Accountants to the Directors of
Community Care Choice Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG


8 May 2024