1 April 2023 false No description of principal activity Taxfiler 2024.6 12256370business:PrivateLimitedCompanyLtd2023-04-012024-03-31 122563702023-03-31 122563702023-04-012024-03-31 12256370business:AuditExemptWithAccountantsReport2023-04-012024-03-31 12256370business:FilletedAccounts2023-04-012024-03-31 122563702024-03-31 12256370business:Director12023-04-012024-03-31 12256370business:RegisteredOffice2023-04-012024-03-31 122563702023-03-31 12256370core:WithinOneYear2024-03-31 12256370core:WithinOneYear2023-03-31 12256370core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 12256370core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 12256370core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 12256370core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 12256370core:PreviouslyStatedAmount2024-03-31 12256370core:PreviouslyStatedAmount2023-03-31 12256370business:SmallEntities2023-04-012024-03-31 12256370countries:EnglandWales2023-04-012024-03-31 12256370core:FurnitureFittings2023-04-012024-03-31 12256370core:ComputerEquipment2023-04-012024-03-31 12256370core:IntangibleAssetsOtherThanGoodwill2023-03-31 12256370core:IntangibleAssetsOtherThanGoodwill2024-03-31 12256370core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31 12256370core:FurnitureFittings2023-03-31 12256370core:ComputerEquipment2023-03-31 12256370core:FurnitureFittings2024-03-31 12256370core:ComputerEquipment2024-03-31 122563702022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 12256370 (England and Wales)
Hearthstone Care Services Limited Unaudited accounts for the year ended 31 March 2024
Hearthstone Care Services Limited Unaudited accounts Contents
Page
- 2 -
Hearthstone Care Services Limited Company Information for the year ended 31 March 2024
Director
Nina Daranijo
Company Number
12256370 (England and Wales)
Registered Office
A J Shah & Co 8 Pinner View Harrow Middlesex HA1 4QA England
Accountants
A J Shah and Company 8 Pinner View Harrow Middlesex HA1 4QA
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Hearthstone Care Services Limited for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hearthstone Care Services Limited for the year ended 31 March 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Hearthstone Care Services Limited, as a body, in accordance with the terms of our engagement letter dated 15 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Hearthstone Care Services Limited and state those matters that we have agreed to state to the Board of Directors of Hearthstone Care Services Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hearthstone Care Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hearthstone Care Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hearthstone Care Services Limited. You consider that Hearthstone Care Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Hearthstone Care Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
A J Shah and Company Chartered Accountants 8 Pinner View Harrow Middlesex HA1 4QA 25 November 2024
- 4 -
Hearthstone Care Services Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
28,440 
33,180 
Tangible assets
460 
2,209 
28,900 
35,389 
Current assets
Debtors
22,082 
26,328 
Cash at bank and in hand
10,067 
15 
32,149 
26,343 
Creditors: amounts falling due within one year
(150,334)
(184,960)
Net current liabilities
(118,185)
(158,617)
Total assets less current liabilities
(89,285)
(123,228)
Provisions for liabilities
Deferred tax
(552)
(552)
Net liabilities
(89,837)
(123,780)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(89,838)
(123,781)
Shareholders' funds
(89,837)
(123,780)
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 December 2024 and were signed on its behalf by
Nina Daranijo Director Company Registration No. 12256370
- 5 -
Hearthstone Care Services Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Hearthstone Care Services Limited is a private company, limited by shares, registered in England and Wales, registration number 12256370. The registered office is A J Shah & Co, 8 Pinner View, Harrow, Middlesex, HA1 4QA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25
Computer equipment
25
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
47,400 
At 31 March 2024
47,400 
Amortisation
At 1 April 2023
14,220 
Charge for the year
4,740 
At 31 March 2024
18,960 
Net book value
At 31 March 2024
28,440 
At 31 March 2023
33,180 
The franchise fee, paid to Home Instead Care (UK) Limited, is being amortised evenly over ten years.
- 6 -
Hearthstone Care Services Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
2,305 
4,691 
6,996 
At 31 March 2024
2,305 
4,691 
6,996 
Depreciation
At 1 April 2023
1,672 
3,115 
4,787 
Charge for the year
1,173 
576 
1,749 
At 31 March 2024
2,845 
3,691 
6,536 
Net book value
At 31 March 2024
(540)
1,000 
460 
At 31 March 2023
633 
1,576 
2,209 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
315 
- 
Accrued income and prepayments
21,767 
26,328 
22,082 
26,328 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
77,465 
111,496 
Taxes and social security
23,761 
21,187 
Other creditors
5,002 
4,616 
Loans from directors
42,181 
15,307 
Accruals
1,925 
32,354 
150,334 
184,960 
8
Loans to directors
Amounts due to directors at the balance sheet date is (£42,182) (2023: £15,307). The balance arose as a series of small loans. During the period expenses were paid by the director on behalf of the business and were subsequently reimbursed.
9
Average number of employees
During the year the average number of employees was 41 (2023: 33).
- 7 -