2023-06-012024-05-312024-05-31false07745212HOME CARE HARBOROUGH LIMITED2024-11-26iso4217:GBPxbrli:pure077452122023-06-01077452122024-05-31077452122023-06-012024-05-31077452122022-06-01077452122023-05-31077452122022-06-012023-05-3107745212bus:SmallEntities2023-06-012024-05-3107745212bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3107745212bus:FullAccounts2023-06-012024-05-3107745212bus:PrivateLimitedCompanyLtd2023-06-012024-05-3107745212core:WithinOneYear2024-05-3107745212core:AfterOneYear2024-05-3107745212core:WithinOneYear2023-05-3107745212core:AfterOneYear2023-05-3107745212core:ShareCapital2024-05-3107745212core:SharePremium2024-05-3107745212core:RevaluationReserve2024-05-3107745212core:OtherReservesSubtotal2024-05-3107745212core:RetainedEarningsAccumulatedLosses2024-05-3107745212core:ShareCapital2023-05-3107745212core:SharePremium2023-05-3107745212core:RevaluationReserve2023-05-3107745212core:OtherReservesSubtotal2023-05-3107745212core:RetainedEarningsAccumulatedLosses2023-05-3107745212core:LandBuildings2024-05-3107745212core:PlantMachinery2024-05-3107745212core:Vehicles2024-05-3107745212core:FurnitureFittings2024-05-3107745212core:OfficeEquipment2024-05-3107745212core:NetGoodwill2024-05-3107745212core:IntangibleAssetsOtherThanGoodwill2024-05-3107745212core:ListedExchangeTraded2024-05-3107745212core:UnlistedNon-exchangeTraded2024-05-3107745212core:LandBuildings2023-05-3107745212core:PlantMachinery2023-05-3107745212core:Vehicles2023-05-3107745212core:FurnitureFittings2023-05-3107745212core:OfficeEquipment2023-05-3107745212core:NetGoodwill2023-05-3107745212core:IntangibleAssetsOtherThanGoodwill2023-05-3107745212core:ListedExchangeTraded2023-05-3107745212core:UnlistedNon-exchangeTraded2023-05-3107745212core:LandBuildings2023-06-012024-05-3107745212core:PlantMachinery2023-06-012024-05-3107745212core:Vehicles2023-06-012024-05-3107745212core:FurnitureFittings2023-06-012024-05-3107745212core:OfficeEquipment2023-06-012024-05-3107745212core:NetGoodwill2023-06-012024-05-3107745212core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3107745212core:ListedExchangeTraded2023-06-012024-05-3107745212core:UnlistedNon-exchangeTraded2023-06-012024-05-3107745212core:MoreThanFiveYears2023-06-012024-05-3107745212core:Non-currentFinancialInstruments2024-05-3107745212core:Non-currentFinancialInstruments2023-05-3107745212dpl:CostSales2023-06-012024-05-3107745212dpl:DistributionCosts2023-06-012024-05-3107745212core:LandBuildings2023-06-012024-05-3107745212core:PlantMachinery2023-06-012024-05-3107745212core:Vehicles2023-06-012024-05-3107745212core:FurnitureFittings2023-06-012024-05-3107745212core:OfficeEquipment2023-06-012024-05-3107745212dpl:AdministrativeExpenses2023-06-012024-05-3107745212core:NetGoodwill2023-06-012024-05-3107745212core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3107745212dpl:GroupUndertakings2023-06-012024-05-3107745212dpl:ParticipatingInterests2023-06-012024-05-3107745212dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3107745212core:ListedExchangeTraded2023-06-012024-05-3107745212dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3107745212core:UnlistedNon-exchangeTraded2023-06-012024-05-3107745212dpl:CostSales2022-06-012023-05-3107745212dpl:DistributionCosts2022-06-012023-05-3107745212core:LandBuildings2022-06-012023-05-3107745212core:PlantMachinery2022-06-012023-05-3107745212core:Vehicles2022-06-012023-05-3107745212core:FurnitureFittings2022-06-012023-05-3107745212core:OfficeEquipment2022-06-012023-05-3107745212dpl:AdministrativeExpenses2022-06-012023-05-3107745212core:NetGoodwill2022-06-012023-05-3107745212core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107745212dpl:GroupUndertakings2022-06-012023-05-3107745212dpl:ParticipatingInterests2022-06-012023-05-3107745212dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3107745212core:ListedExchangeTraded2022-06-012023-05-3107745212dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3107745212core:UnlistedNon-exchangeTraded2022-06-012023-05-3107745212core:NetGoodwill2024-05-3107745212core:IntangibleAssetsOtherThanGoodwill2024-05-3107745212core:LandBuildings2024-05-3107745212core:PlantMachinery2024-05-3107745212core:Vehicles2024-05-3107745212core:FurnitureFittings2024-05-3107745212core:OfficeEquipment2024-05-3107745212core:AfterOneYear2024-05-3107745212core:WithinOneYear2024-05-3107745212core:ListedExchangeTraded2024-05-3107745212core:UnlistedNon-exchangeTraded2024-05-3107745212core:ShareCapital2024-05-3107745212core:SharePremium2024-05-3107745212core:RevaluationReserve2024-05-3107745212core:OtherReservesSubtotal2024-05-3107745212core:RetainedEarningsAccumulatedLosses2024-05-3107745212core:NetGoodwill2023-05-3107745212core:IntangibleAssetsOtherThanGoodwill2023-05-3107745212core:LandBuildings2023-05-3107745212core:PlantMachinery2023-05-3107745212core:Vehicles2023-05-3107745212core:FurnitureFittings2023-05-3107745212core:OfficeEquipment2023-05-3107745212core:AfterOneYear2023-05-3107745212core:WithinOneYear2023-05-3107745212core:ListedExch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HOME CARE HARBOROUGH LIMITED

Registered Number
07745212
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

HOME CARE HARBOROUGH LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

DEVEREUX-BATCHELOR, Gail
DEVEREUX-BATCHELOR, Mackenzie

Registered Address

Chesnut Field House
Chestnut Field
Rugby
CV21 2PD

Place of Business

Mill Farm

Cranoe Road

Stanton Wyville

Leicester

LE16 7UQ


Registered Number

07745212 (England and Wales)
HOME CARE HARBOROUGH LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets420,37722,284
20,37722,284
Current assets
Debtors164,112204,236
Cash at bank and on hand276,020272,713
440,132476,949
Creditors amounts falling due within one year5(209,611)(250,600)
Net current assets (liabilities)230,521226,349
Total assets less current liabilities250,898248,633
Creditors amounts falling due after one year6(10,000)(20,000)
Provisions for liabilities7(2,431)(2,023)
Net assets238,467226,610
Capital and reserves
Called up share capital42
Profit and loss account238,463226,608
Shareholders' funds238,467226,610
The financial statements were approved and authorised for issue by the Board of Directors on 26 November 2024, and are signed on its behalf by:
DEVEREUX-BATCHELOR, Gail
Director
Registered Company No. 07745212
HOME CARE HARBOROUGH LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from rendering of services
Revenue 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over it's expected life.
Amortisation
Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year8989
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 June 2339,00039,000
At 31 May 2439,00039,000
Amortisation and impairment
At 01 June 2339,00039,000
At 31 May 2439,00039,000
Net book value
At 31 May 24--
At 31 May 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 June 2312,75466010,49519,22754,35797,493
Additions5,760---2,0077,767
At 31 May 2418,51466010,49519,22756,364105,260
Depreciation and impairment
At 01 June 2310,3786323,49112,84947,85975,209
Charge for year1,58771,7521,5724,7569,674
At 31 May 2411,9656395,24314,42152,61584,883
Net book value
At 31 May 246,549215,2524,8063,74920,377
At 31 May 232,376287,0046,3786,49822,284
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables32,13323,756
Bank borrowings and overdrafts10,00010,000
Taxation and social security33,93153,639
Other creditors129,968159,624
Accrued liabilities and deferred income3,5793,581
Total209,611250,600
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,00020,000
Total10,00020,000
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,4312,023
Total2,4312,023