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REGISTERED NUMBER: 05999717 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

WIRRAL CARE SERVICES LIMITED

WIRRAL CARE SERVICES LIMITED (REGISTERED NUMBER: 05999717)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

WIRRAL CARE SERVICES LIMITED

Company Information
for the Year Ended 31 March 2024







DIRECTORS: M Chalton
Mrs C M Chalton





SECRETARY: M Chalton





REGISTERED OFFICE: Enterprise House
The Courtyard
Old Court House Road
Bromborough
Wirral
CH62 4UE





REGISTERED NUMBER: 05999717 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

WIRRAL CARE SERVICES LIMITED (REGISTERED NUMBER: 05999717)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 38,748 48,563
38,748 48,563

CURRENT ASSETS
Debtors 6 1,041,841 889,166
Cash at bank and in hand 163,388 129,530
1,205,229 1,018,696
CREDITORS
Amounts falling due within one year 7 428,810 366,036
NET CURRENT ASSETS 776,419 652,660
TOTAL ASSETS LESS CURRENT
LIABILITIES

815,167

701,223

CREDITORS
Amounts falling due after more than one
year

8

(135,491

)

(112,500

)

PROVISIONS FOR LIABILITIES (9,093 ) (8,676 )
NET ASSETS 670,583 580,047

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 11 670,581 580,045
SHAREHOLDERS' FUNDS 670,583 580,047

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 4 November 2024 and were signed on its behalf by:



M Chalton - Director


WIRRAL CARE SERVICES LIMITED (REGISTERED NUMBER: 05999717)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

WIRRAL CARE SERVICES 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.

Franchise
Franchise, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 12.5% on reducing balance and 10% on 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 144 (2023 - 154 ) .

WIRRAL CARE SERVICES LIMITED (REGISTERED NUMBER: 05999717)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Franchise
£   
COST
At 1 April 2023
and 31 March 2024 45,179
AMORTISATION
At 1 April 2023
and 31 March 2024 45,179
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 63,920 50,695 42,494 157,109
DEPRECIATION
At 1 April 2023 44,341 39,919 24,286 108,546
Charge for year 3,916 1,347 4,552 9,815
At 31 March 2024 48,257 41,266 28,838 118,361
NET BOOK VALUE
At 31 March 2024 15,663 9,429 13,656 38,748
At 31 March 2023 19,579 10,776 18,208 48,563

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 407,356 354,133
Other debtors 634,485 535,033
1,041,841 889,166

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts - 50,000
Taxation and social security 111,385 67,894
Other creditors 317,425 248,142
428,810 366,036

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans - 112,500
Other creditors 135,491 -
135,491 112,500

WIRRAL CARE SERVICES LIMITED (REGISTERED NUMBER: 05999717)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank loans - 162,500

HSBC Bank PLC has a fixed and floating charge over the company and its assets.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary £1 2 2

11. RESERVES
Retained
earnings
£   

At 1 April 2023 580,045
Profit for the year 243,036
Dividends (152,500 )
At 31 March 2024 670,581

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company paid dividends to Mr M Chalton and Mrs C Chalton of £152,500 in total.

Included within other creditors is £34,848 (£33,609 - 2023) relating to the amount owed to the directors.

13. RELATED PARTY DISCLOSURES

The bank overdraft is secured by a personal guarantee by the directors of the company.

Within other debtors is an amount of £578,689 (2023 £489,739) which is owed from CMC Holdings NW Limited. Included in other creditors is an amount owing of £135,491 to Deva Senior Care Services Limited both companies have similar directors.

14. ULTIMATE CONTROLLING PARTY

In the opinion of the directors there is no overall controlling party.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
WIRRAL CARE SERVICES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of WIRRAL CARE SERVICES LIMITED for the year ended 31 March 2024 which comprise the Income Statement, Statement of Financial Position and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of WIRRAL CARE SERVICES LIMITED, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of WIRRAL CARE SERVICES LIMITED and state those matters that we have agreed to state to the Board of Directors of WIRRAL CARE SERVICES LIMITED, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WIRRAL 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 WIRRAL CARE SERVICES LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of WIRRAL CARE SERVICES LIMITED. You consider that WIRRAL 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 financial statements of WIRRAL 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 financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................