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REGISTERED NUMBER: 09907154 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

APERTA CARE LIMITED

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


APERTA CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Mr M McKenning





REGISTERED OFFICE: 12 Victoria Road
Barnsley
South Yorkshire
S70 2BB





REGISTERED NUMBER: 09907154 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 11,108 4,220
11,108 4,220

CURRENT ASSETS
Debtors 6 350,230 305,940
Cash at bank and in hand 691,792 301,115
1,042,022 607,055
CREDITORS
Amounts falling due within one year 7 622,638 290,287
NET CURRENT ASSETS 419,384 316,768
TOTAL ASSETS LESS CURRENT LIABILITIES 430,492 320,988

CREDITORS
Amounts falling due after more than
one year

8

25,000

67,000
NET ASSETS 405,492 253,988

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 405,392 253,888
SHAREHOLDERS' FUNDS 405,492 253,988

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 and authorised for issue by the director and authorised for issue on 18 November 2024 and were signed by:





Mr M McKenning - Director


APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Aperta 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from professional healthcare services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

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.

Franchise fees are being amortised evenly over their estimated useful life of five years.

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures and fittings- 25% reducing balance
Motor vehicles- 20% reducing balance
Computer equipment- 33% on cost

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.

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 113 (2023 - 85 ) .

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. INTANGIBLE FIXED ASSETS
Franchise
fees
£
COST
At 1 October 2023
and 30 September 2024 9,240
AMORTISATION
At 1 October 2023
and 30 September 2024 9,240
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 October 2023 1,287 14,362 15,649
Additions 4,452 4,901 9,353
Disposals - (5,502 ) (5,502 )
At 30 September 2024 5,739 13,761 19,500
DEPRECIATION
At 1 October 2023 1,115 10,314 11,429
Charge for year 414 2,051 2,465
Eliminated on disposal - (5,502 ) (5,502 )
At 30 September 2024 1,529 6,863 8,392
NET BOOK VALUE
At 30 September 2024 4,210 6,898 11,108
At 30 September 2023 172 4,048 4,220

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade debtors 348,439 219,155
Amounts owed by group undertakings - 85,354
Other debtors 1,791 1,431
350,230 305,940

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Other loans 42,000 42,000
Trade creditors 2,740 3,359
Amounts owed to group undertakings 211,354 -
Corporation tax 164,772 89,221
Social security and other taxes 54,759 32,412
Other creditors 13,160 7,489
Directors' current accounts - 20,000
Accruals and deferred income 133,853 95,806
622,638 290,287

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£ £
Other loans - 1-2 years 25,000 42,000
Other loans - 2-5 years - 25,000
25,000 67,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £ £
50 A Ordinary £1 50 50
50 B Ordinary £1 50 50
100 100

APERTA CARE LIMITED (REGISTERED NUMBER: 09907154)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10. ULTIMATE CONTROLLING PARTY

The controlling party is JD MCK Holdings Limited.