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REGISTERED NUMBER: 06460544 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

DEVA SENIOR CARE SERVICES LTD

DEVA SENIOR CARE SERVICES LTD (REGISTERED NUMBER: 06460544)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

DEVA SENIOR CARE SERVICES LTD

Company Information
for the Year Ended 31 March 2024







DIRECTORS: M Chalton
Mrs C M Chalton





REGISTERED OFFICE: Poplar House
Park West
Sealand Road
Chester
CH1 4RN





REGISTERED NUMBER: 06460544 (England and Wales)





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

DEVA SENIOR CARE SERVICES LTD (REGISTERED NUMBER: 06460544)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 38,738 44,272
Tangible assets 5 5,269 6,587
44,007 50,859

CURRENT ASSETS
Debtors 6 363,451 249,072
Cash at bank and in hand 39,787 48,469
403,238 297,541
CREDITORS
Amounts falling due within one year 7 207,700 191,829
NET CURRENT ASSETS 195,538 105,712
TOTAL ASSETS LESS CURRENT
LIABILITIES

239,545

156,571

PROVISIONS FOR LIABILITIES 1,317 1,252
NET ASSETS 238,228 155,319

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 238,226 155,317
SHAREHOLDERS' FUNDS 238,228 155,319

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


DEVA SENIOR CARE SERVICES LTD (REGISTERED NUMBER: 06460544)

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

1. STATUTORY INFORMATION

Deva Senior Care Services Ltd 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 fee
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recoginsed separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the assets will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Franchise fee 10 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.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

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.

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.

DEVA SENIOR CARE SERVICES LTD (REGISTERED NUMBER: 06460544)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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 79 (2023 - 75 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
Fee
£   
COST
At 1 April 2023
and 31 March 2024 120,339
AMORTISATION
At 1 April 2023 76,067
Amortisation for year 5,534
At 31 March 2024 81,601
NET BOOK VALUE
At 31 March 2024 38,738
At 31 March 2023 44,272

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 1,958 33,088 35,046
DEPRECIATION
At 1 April 2023 1,601 26,858 28,459
Charge for year 72 1,246 1,318
At 31 March 2024 1,673 28,104 29,777
NET BOOK VALUE
At 31 March 2024 285 4,984 5,269
At 31 March 2023 357 6,230 6,587

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 77,009 87,673
Other debtors 286,442 161,399
363,451 249,072

DEVA SENIOR CARE SERVICES LTD (REGISTERED NUMBER: 06460544)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 683 684
Taxation and social security 79,931 64,680
Other creditors 127,086 126,465
207,700 191,829

8. CALLED UP SHARE CAPITAL

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

9. RESERVES
Retained
earnings
£   

At 1 April 2023 155,317
Profit for the year 156,209
Dividends (73,300 )
At 31 March 2024 238,226

10. RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £50,000 due to the parent company, CMC Holdings NW Ltd.

Included in other debtors is an amount of £135,491 due from Wirral Care Services Limited, a company with the same directors as this company.

Included in other debtors is an amount of £5,000 due from Senior Care Services Limited, a company with the same directors as this company.

During the year the company paid dividends of £73,300 to CMC Holdings NW Limited.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is CMC Holdings NW Ltd.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Deva Senior Care Services Ltd

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 Balance Sheet. 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 Deva Senior Care Services Ltd for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet 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 Deva Senior Care Services Ltd, 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 Deva Senior Care Services Ltd and state those matters that we have agreed to state to the Board of Directors of Deva Senior Care Services Ltd, 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 Deva Senior Care Services Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Deva Senior Care Services Ltd 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 Deva Senior Care Services Ltd. You consider that Deva Senior Care Services Ltd 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 Deva Senior Care Services Ltd. 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: .............................................