2022-12-012023-11-302023-11-30false08290339K.C.CARERS LIMITED2024-11-2986900iso4217:GBPxbrli:pure082903392022-12-01082903392023-11-30082903392022-12-012023-11-30082903392021-12-01082903392022-11-30082903392021-12-012022-11-3008290339bus:SmallEntities2022-12-012023-11-3008290339bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3008290339bus:FullAccounts2022-12-012023-11-3008290339bus:PrivateLimitedCompanyLtd2022-12-012023-11-3008290339core:WithinOneYear2023-11-3008290339core:AfterOneYear2023-11-3008290339core:WithinOneYear2022-11-3008290339core:AfterOneYear2022-11-3008290339core:ShareCapital2023-11-3008290339core:SharePremium2023-11-3008290339core:RevaluationReserve2023-11-3008290339core:OtherReservesSubtotal2023-11-3008290339core:RetainedEarningsAccumulatedLosses2023-11-3008290339core:ShareCapital2022-11-3008290339core:SharePremium2022-11-3008290339core:RevaluationReserve2022-11-3008290339core:OtherReservesSubtotal2022-11-3008290339core:RetainedEarningsAccumulatedLosses2022-11-3008290339core:LandBuildings2023-11-3008290339core:PlantMachinery2023-11-3008290339core:Vehicles2023-11-3008290339core:FurnitureFittings2023-11-3008290339core:OfficeEquipment2023-11-3008290339core:NetGoodwill2023-11-3008290339core:IntangibleAssetsOtherThanGoodwill2023-11-3008290339core:ListedExchangeTraded2023-11-3008290339core:UnlistedNon-exchangeTraded2023-11-3008290339core:LandBuildings2022-11-3008290339core:PlantMachinery2022-11-3008290339core:Vehicles2022-11-3008290339core:FurnitureFittings2022-11-3008290339core:OfficeEquipment2022-11-3008290339core:NetGoodwill2022-11-3008290339core:IntangibleAssetsOtherThanGoodwill2022-11-3008290339core:ListedExchangeTraded2022-11-3008290339core:UnlistedNon-exchangeTraded2022-11-3008290339core:LandBuildings2022-12-012023-11-3008290339core:PlantMachinery2022-12-012023-11-3008290339core:Vehicles2022-12-012023-11-3008290339core:FurnitureFittings2022-12-012023-11-3008290339core:OfficeEquipment2022-12-012023-11-3008290339core:NetGoodwill2022-12-012023-11-3008290339core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3008290339core:ListedExchangeTraded2022-12-012023-11-3008290339core:UnlistedNon-exchangeTraded2022-12-012023-11-3008290339core:MoreThanFiveYears2022-12-012023-11-3008290339core:Non-currentFinancialInstruments2023-11-3008290339core:Non-currentFinancialInstruments2022-11-3008290339dpl:CostSales2022-12-012023-11-3008290339dpl:DistributionCosts2022-12-012023-11-3008290339core:LandBuildings2022-12-012023-11-3008290339core:PlantMachinery2022-12-012023-11-3008290339core:Vehicles2022-12-012023-11-3008290339core:FurnitureFittings2022-12-012023-11-3008290339core:OfficeEquipment2022-12-012023-11-3008290339dpl:AdministrativeExpenses2022-12-012023-11-3008290339core:NetGoodwill2022-12-012023-11-3008290339core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3008290339dpl:GroupUndertakings2022-12-012023-11-3008290339dpl:ParticipatingInterests2022-12-012023-11-3008290339dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3008290339core:ListedExchangeTraded2022-12-012023-11-3008290339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3008290339core:UnlistedNon-exchangeTraded2022-12-012023-11-3008290339dpl:CostSales2021-12-012022-11-3008290339dpl:DistributionCosts2021-12-012022-11-3008290339core:LandBuildings2021-12-012022-11-3008290339core:PlantMachinery2021-12-012022-11-3008290339core:Vehicles2021-12-012022-11-3008290339core:FurnitureFittings2021-12-012022-11-3008290339core:OfficeEquipment2021-12-012022-11-3008290339dpl:AdministrativeExpenses2021-12-012022-11-3008290339core:NetGoodwill2021-12-012022-11-3008290339core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3008290339dpl:GroupUndertakings2021-12-012022-11-3008290339dpl:ParticipatingInterests2021-12-012022-11-3008290339dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3008290339core:ListedExchangeTraded2021-12-012022-11-3008290339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3008290339core:UnlistedNon-exchangeTraded2021-12-012022-11-3008290339core:NetGoodwill2023-11-3008290339core:IntangibleAssetsOtherThanGoodwill2023-11-3008290339core:LandBuildings2023-11-3008290339core:PlantMachinery2023-11-3008290339core:Vehicles2023-11-3008290339core:FurnitureFittings2023-11-3008290339core:OfficeEquipment2023-11-3008290339core:AfterOneYear2023-11-3008290339core:WithinOneYear2023-11-3008290339core:ListedExchangeTraded2023-11-3008290339core:UnlistedNon-exchangeTraded2023-11-3008290339core:ShareCapital2023-11-3008290339core:SharePremium2023-11-3008290339core:RevaluationReserve2023-11-3008290339core:OtherReservesSubtotal2023-11-3008290339core:RetainedEarningsAccumulatedLosses2023-11-3008290339core:NetGoodwill2022-11-3008290339core:IntangibleAssetsOtherThanGoodwill2022-11-3008290339core:LandBuildings2022-11-3008290339core:PlantMachinery2022-11-3008290339core:Vehicles2022-11-3008290339core:FurnitureFittings2022-11-3008290339core:OfficeEquipment2022-11-3008290339core:AfterOneYear2022-11-3008290339core:WithinOneYear2022-11-3008290339core:Liste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K.C.CARERS LIMITED

Registered Number
08290339
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

K.C.CARERS LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

Debra Kay Purnell
Angela Mary Walters

Registered Address

3 Braunston Road
Daventry
NN11 9BY

Registered Number

08290339 (England and Wales)
K.C.CARERS LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets329,61836,978
29,61836,978
Current assets
Debtors471,71092,715
Cash at bank and on hand19,9938,590
91,703101,305
Creditors amounts falling due within one year5(63,923)(52,017)
Net current assets (liabilities)27,78049,288
Total assets less current liabilities57,39886,266
Creditors amounts falling due after one year6(16,478)(20,672)
Provisions for liabilities8(680)(1,589)
Net assets40,24064,005
Capital and reserves
Called up share capital55
Profit and loss account40,23564,000
Shareholders' funds40,24064,005
The financial statements were approved and authorised for issue by the Board of Directors on 29 November 2024, and are signed on its behalf by:
Debra Kay Purnell
Director
Registered Company No. 08290339
K.C.CARERS LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
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
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-10
Fixtures and fittings-4
Vehicles25-
Office Equipment-3
Impairment of non-financial assets policy
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20232022
Average number of employees during the year4040
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 December 227,18731,78915,53354,509
Additions--379379
At 30 November 237,18731,78915,91254,888
Depreciation and impairment
At 01 December 222,88597313,67317,531
Charge for year5916,3587907,739
At 30 November 233,4767,33114,46325,270
Net book value
At 30 November 233,71124,4581,44929,618
At 30 November 224,30230,8161,86036,978
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables64,70984,911
Other debtors7,0017,804
Total71,71092,715
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,6633,863
Bank borrowings and overdrafts4,1943,545
Taxation and social security44,38639,493
Other creditors10,8802,316
Accrued liabilities and deferred income2,8002,800
Total63,92352,017
6.Creditors: amounts due after one year

2023

2022

££
Other creditors16,47820,672
Total16,47820,672
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts16,47820,672
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)6801,589
Total6801,589
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Debra Kay Purnell4,25201,1503,102
4,25201,1503,102