Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity104107falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09291786 2023-04-01 2024-03-31 09291786 2024-03-31 09291786 2022-04-01 2023-03-31 09291786 2023-03-31 09291786 c:Director1 2023-04-01 2024-03-31 09291786 d:Buildings d:ShortLeaseholdAssets 2023-04-01 2024-03-31 09291786 d:Buildings d:ShortLeaseholdAssets 2024-03-31 09291786 d:Buildings d:ShortLeaseholdAssets 2023-03-31 09291786 d:MotorVehicles 2023-04-01 2024-03-31 09291786 d:MotorVehicles 2024-03-31 09291786 d:MotorVehicles 2023-03-31 09291786 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09291786 d:FurnitureFittings 2023-04-01 2024-03-31 09291786 d:FurnitureFittings 2024-03-31 09291786 d:FurnitureFittings 2023-03-31 09291786 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09291786 d:OfficeEquipment 2023-04-01 2024-03-31 09291786 d:OfficeEquipment 2024-03-31 09291786 d:OfficeEquipment 2023-03-31 09291786 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09291786 d:ComputerEquipment 2023-04-01 2024-03-31 09291786 d:ComputerEquipment 2024-03-31 09291786 d:ComputerEquipment 2023-03-31 09291786 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09291786 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09291786 d:CurrentFinancialInstruments 2024-03-31 09291786 d:CurrentFinancialInstruments 2023-03-31 09291786 d:Non-currentFinancialInstruments 2024-03-31 09291786 d:Non-currentFinancialInstruments 2023-03-31 09291786 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09291786 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09291786 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 09291786 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 09291786 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 09291786 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-03-31 09291786 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 09291786 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 09291786 d:ShareCapital 2024-03-31 09291786 d:ShareCapital 2023-03-31 09291786 d:RetainedEarningsAccumulatedLosses 2024-03-31 09291786 d:RetainedEarningsAccumulatedLosses 2023-03-31 09291786 c:FRS102 2023-04-01 2024-03-31 09291786 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09291786 c:FullAccounts 2023-04-01 2024-03-31 09291786 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09291786 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 09291786 d:HirePurchaseContracts d:WithinOneYear 2023-03-31 09291786 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 09291786 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-03-31 09291786 2 2023-04-01 2024-03-31 09291786 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 09291786 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-03-31 09291786 d:LeasedAssetsHeldAsLessee 2024-03-31 09291786 d:LeasedAssetsHeldAsLessee 2023-03-31 09291786 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 09291786


FILEY CARE AND SUPPORT LIMITED








UNAUDITED

PAGES FOR FILING WITH REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
FILEY CARE AND SUPPORT LIMITED
REGISTERED NUMBER: 09291786

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
242,203
357,209

  
242,203
357,209

Current assets
  

Debtors: amounts falling due within one year
 5 
2,052,164
1,623,726

Cash at bank and in hand
 6 
241,810
201,754

  
2,293,974
1,825,480

Creditors: amounts falling due within one year
 7 
(663,904)
(751,969)

Net current assets
  
 
 
1,630,070
 
 
1,073,511

Total assets less current liabilities
  
1,872,273
1,430,720

Creditors: amounts falling due after more than one year
 8 
(116,813)
(149,134)

  

Net assets
  
1,755,460
1,281,586


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,755,360
1,281,486

  
1,755,460
1,281,586



 
FILEY CARE AND SUPPORT LIMITED
REGISTERED NUMBER: 09291786
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M M Elahee
Director

Date: 23 December 2024

The notes on page 5 form part of these financial statements.


 
FILEY CARE AND SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Filey Care Support Ltd is a company limited by shares incorporated in England and Wales, the company registration number is 09291786. The registered office is 78 Lancaster Road, London, EN2 0BX.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.


 
FILEY CARE AND SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
Over the length of the lease
Motor vehicles
-
20%
Straight Line
Fixtures and fittings
-
33%
Straight Line
Office equipment
-
33%
Straight Line
Computer equipment
-
33%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


 
FILEY CARE AND SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 104 (2023 - 107).


 
FILEY CARE AND SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Short-term leasehold property
Motor vehicles
Fixtures and fittings
Office equipment
Computer equipment

£
£
£
£
£



Cost or valuation


At 1 April 2023
277,678
226,298
53,307
4,320
15,816


Additions
-
-
-
-
1,496



At 31 March 2024

277,678
226,298
53,307
4,320
17,312



Depreciation


At 1 April 2023
120,364
49,160
36,459
3,955
10,272


Charge for the year on owned assets
55,536
45,260
11,796
358
3,552



At 31 March 2024

175,900
94,420
48,255
4,313
13,824



Net book value



At 31 March 2024
101,778
131,878
5,052
7
3,488



At 31 March 2023
157,313
177,138
16,848
366
5,544
Page 1

 
FILEY CARE AND SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

           4.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 April 2023
577,419


Additions
1,496



At 31 March 2024

578,915



Depreciation


At 1 April 2023
220,210


Charge for the year on owned assets
116,502



At 31 March 2024

336,712



Net book value



At 31 March 2024
242,203



At 31 March 2023
357,209

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
113,970
151,960

113,970
151,960


5.


Debtors

2024
2023
£
£


Trade debtors
186,490
239,631

Other debtors
1,696,194
1,259,080

Prepayments and accrued income
169,480
125,015
Page 2

 
FILEY CARE AND SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.Debtors (continued)


2,052,164
1,623,726



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
241,810
201,754

241,810
201,754



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
1,476
8,615

Amounts owed to group undertakings
128,080
214,080

Corporation tax
353,000
373,642

Other taxation and social security
101,430
76,200

Obligations under finance lease and hire purchase contracts
22,322
21,109

Other creditors
26,806
32,833

Accruals and deferred income
20,790
15,490

663,904
751,969



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
11,667
21,667

Net obligations under finance leases and hire purchase contracts
105,146
127,467

116,813
149,134


Page 3

 
FILEY CARE AND SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 2-5 years

Bank loans
1,667
11,667


1,667
11,667


21,667
31,667



10.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
22,322
21,109

Between 1-5 years
105,146
127,467

127,468
148,576


11.


Pension commitments

The Company contributes to a defined contributions pension scheme in respect of its employees. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £46,827 (2023 - £46,091) . Contributions totalling £8,832 (2023 - £8,870) were payable to the fund at the balance sheet date and this balance is included in creditors.

Page 4

 
FILEY CARE AND SUPPORT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

12.


Related party transactions

Included within debtors at the year end are amounts of £1,613,627 (2023: £1,242,130) due from companies in which the directors and shareholders have a participating interest. The loans were made interest free and there were no fixed repayment terms. 

 
Page 5