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REGISTERED NUMBER: 04740011 (England and Wales)















Cephas Care Limited

Unaudited Financial Statements

For The Year Ended 30th April 2024






Cephas Care Limited (Registered number: 04740011)

Contents of the Financial Statements
For The Year Ended 30th April 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


Cephas Care Limited

Company Information
For The Year Ended 30th April 2024







DIRECTORS: Mrs C S M Burn
G Dooley
Mrs J Hewson
C Hewson





SECRETARY:





REGISTERED OFFICE: 59 Crabbe Street
Ipswich
Suffolk
IP4 5HT





REGISTERED NUMBER: 04740011 (England and Wales)





ACCOUNTANTS: John Phillips & Co Limited
Accountants
Unit 81 Centaur Court
Claydon Business Park
Gt. Blakenham
Ipswich
Suffolk
IP6 0NL

Cephas Care Limited (Registered number: 04740011)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 391,040 299,383
Investments 5 20 20
391,060 299,403

CURRENT ASSETS
Debtors 6 4,567,211 5,081,893
Cash in hand 188 411
4,567,399 5,082,304
CREDITORS
Amounts falling due within one year 7 1,988,637 2,009,887
NET CURRENT ASSETS 2,578,762 3,072,417
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,969,822

3,371,820

CREDITORS
Amounts falling due after more than one
year

8

(58,957

)

(169,310

)

PROVISIONS FOR LIABILITIES (16,287 ) (16,287 )
NET ASSETS 2,894,578 3,186,223

Cephas Care Limited (Registered number: 04740011)

Balance Sheet - continued
30th April 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 5,352 5,352
Retained earnings 10 2,889,226 3,180,871
SHAREHOLDERS' FUNDS 2,894,578 3,186,223

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

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 by the Board of Directors and authorised for issue on 29th November 2024 and were signed on its behalf by:





G Dooley - Director


Cephas Care Limited (Registered number: 04740011)

Notes to the Financial Statements
For The Year Ended 30th April 2024


1. STATUTORY INFORMATION

Cephas 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.

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.

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

Cephas Care Limited (Registered number: 04740011)

Notes to the Financial Statements - continued
For The Year Ended 30th April 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 177 (2023 - 301 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long and
leasehold fittings Totals
£    £    £   
COST
At 1st May 2023 307,779 207,821 515,600
Additions - 150,809 150,809
At 30th April 2024 307,779 358,630 666,409
DEPRECIATION
At 1st May 2023 95,595 120,622 216,217
Charge for year 15,666 43,486 59,152
At 30th April 2024 111,261 164,108 275,369
NET BOOK VALUE
At 30th April 2024 196,518 194,522 391,040
At 30th April 2023 212,184 87,199 299,383

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st May 2023
and 30th April 2024 20
NET BOOK VALUE
At 30th April 2024 20
At 30th April 2023 20

Cephas Care Limited (Registered number: 04740011)

Notes to the Financial Statements - continued
For The Year Ended 30th April 2024


6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 406,295 436,160
Parent undertaking due 3,866,107 4,035,880
Shares in group undertakings 40 40
Other debtors 207,458 246,699
Prepayments 34,917 15,694
4,514,817 4,734,473

Amounts falling due after more than one year:
Prepayments and accrued income 52,394 347,420

Aggregate amounts 4,567,211 5,081,893

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 373,590 15,892
Trade creditors 355,746 198,807
Tax - 94,119
Social security and other taxes 325,564 186,690
Other creditors 20,886 17,252
Wages control 3,045 15,827
Pension control 42,963 14,174
Bad debts - 298,212
Amount due to subsidery Woff 24,632 89,654
Factoring account (34,573 ) 134,641
Apprenticeship Levy 15,174 20,146
Directors' loan accounts 817,991 900,181
Accruals and deferred income 15,112 -
Accrued expenses 28,507 24,292
1,988,637 2,009,887

Cephas Care Limited (Registered number: 04740011)

Notes to the Financial Statements - continued
For The Year Ended 30th April 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 58,957 54,740
Bank loans - 2-5 years - 114,570
58,957 169,310

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100
2 Ordinary 1 2 2
5,250 Ordinary 1 2,500 2,500
2,602 2,602

10. RESERVES
Retained
earnings
£   

At 1st May 2023 3,180,871
Deficit for the year (230,294 )
Dividends (61,351 )
At 30th April 2024 2,889,226