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REGISTERED NUMBER: 04951732 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Elmar Home Care Limited

Elmar Home Care Limited (Registered number: 04951732)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Elmar Home Care Limited

Company Information
for the Year Ended 29 February 2024







DIRECTORS: Miss T Zafar
S Zafar





REGISTERED OFFICE: 139 New Road Side
Horsforth
Leeds
LS18 4QD





REGISTERED NUMBER: 04951732 (England and Wales)





ACCOUNTANTS: KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

Elmar Home Care Limited (Registered number: 04951732)

Balance Sheet
29 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 16,114 24,051
Tangible assets 5 299,544 228,714
Investments 6 50,001 1
365,659 252,766

CURRENT ASSETS
Debtors 7 427,030 434,634
Cash at bank and in hand 147,878 234,566
574,908 669,200
CREDITORS
Amounts falling due within one year 8 234,485 290,202
NET CURRENT ASSETS 340,423 378,998
TOTAL ASSETS LESS CURRENT
LIABILITIES

706,082

631,764

CREDITORS
Amounts falling due after more than one
year

9

(52,511

)

(40,976

)

PROVISIONS FOR LIABILITIES (11,290 ) (5,856 )
NET ASSETS 642,281 584,932

CAPITAL AND RESERVES
Called up share capital 100 100
Other reserves 1 1
Retained earnings 642,180 584,831
642,281 584,932

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

Elmar Home Care Limited (Registered number: 04951732)

Balance Sheet - continued
29 February 2024


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 28 November 2024 and were signed on its behalf by:





Miss T Zafar - Director


Elmar Home Care Limited (Registered number: 04951732)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Elmar Home 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 presentation currency of the financial statements is the Pound Sterling (£).


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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 4% straight line
Fixtures and fittings - 15% reducing balance
Motor vehicles - 25% reducing balance

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.

Elmar Home Care Limited (Registered number: 04951732)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 118 (2023 - 78 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 March 2023
and 29 February 2024 24,051
AMORTISATION
Amortisation for year 7,937
At 29 February 2024 7,937
NET BOOK VALUE
At 29 February 2024 16,114
At 28 February 2023 24,051

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 March 2023 109,995 51,551 142,434 303,980
Additions - 66,932 88,000 154,932
Disposals - - (51,325 ) (51,325 )
At 29 February 2024 109,995 118,483 179,109 407,587
DEPRECIATION
At 1 March 2023 8,800 22,007 44,459 75,266
Charge for year 4,400 9,136 42,932 56,468
Eliminated on disposal - - (23,691 ) (23,691 )
At 29 February 2024 13,200 31,143 63,700 108,043
NET BOOK VALUE
At 29 February 2024 96,795 87,340 115,409 299,544
At 28 February 2023 101,195 29,544 97,975 228,714

Elmar Home Care Limited (Registered number: 04951732)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2023 1
Additions 50,000
At 29 February 2024 50,001
NET BOOK VALUE
At 29 February 2024 50,001
At 28 February 2023 1

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Elmar Home Care Manchester Ltd
Registered office: 139 New Road Side, Horsforth, Leeds, West Yorkshire, LS18 4QD
Nature of business: Home care
%
Class of shares: holding
ordinary 100.00
2024 2023
£    £   
Aggregate capital and reserves (386,125 ) (89,697 )
(Loss)/profit for the year (296,428 ) 340

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 116,714 177,485
Amounts owed by participating interests 306,953 249,045
Other debtors 3,363 8,104
427,030 434,634

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 8,333
Hire purchase contracts 13,466 6,132
Taxation and social security 40,997 145,479
Other creditors 170,022 130,258
234,485 290,202

Elmar Home Care Limited (Registered number: 04951732)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 21,667 33,333
Hire purchase contracts 30,844 7,643
52,511 40,976