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COMPANY REGISTRATION NUMBER: 03695292
April Complete Care Solutions Limited
Filleted Unaudited Financial Statements
For the year ended
30 April 2024
April Complete Care Solutions Limited
Financial Statements
Year ended 30 april 2024
Contents
Page
Accountant's report to the director on the preparation of the unaudited statutory financial statements
1
Statement of financial position
2
Notes to the financial statements
4
April Complete Care Solutions Limited
Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements
Year ended 30 april 2024
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 April 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
CLAY SHAW THOMAS LTD
2 Oldfield Road Bocam Park Bridgend CF35 5LJ
9 October 2024
April Complete Care Solutions Limited
Statement of Financial Position
30 April 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
116,563
115,357
Current assets
Debtors
6
37,663
36,406
Cash at bank and in hand
167,714
286,930
---------
---------
205,377
323,336
Creditors: amounts falling due within one year
7
64,735
100,423
---------
---------
Net current assets
140,642
222,913
---------
---------
Total assets less current liabilities
257,205
338,270
Provisions
Taxation including deferred tax
1,141
638
---------
---------
Net assets
256,064
337,632
---------
---------
April Complete Care Solutions Limited
Statement of Financial Position (continued)
30 April 2024
2024
2023
Note
£
£
£
Capital and reserves
Called up share capital
100
100
Profit and loss account
255,964
337,532
---------
---------
Shareholders funds
256,064
337,632
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 October 2024 , and are signed on behalf of the board by:
Mrs D Hooper
Director
Company registration number: 03695292
April Complete Care Solutions Limited
Notes to the Financial Statements
Year ended 30 april 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 14 Hendre Road, Pencoed, Bridgend, CF35 5NW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents amounts invoiced during the year for the provision of care services. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold land and property
-
2% Straight line less residual value
Equipment
-
20% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 41 (2023: 48 ).
5. Tangible assets
Land and buildings
Equipment
Total
£
£
£
Cost
At 1 May 2023
150,917
39,827
190,744
Additions
2,720
2,720
Disposals
( 392)
( 392)
---------
--------
---------
At 30 April 2024
150,917
42,155
193,072
---------
--------
---------
Depreciation
At 1 May 2023
38,917
36,470
75,387
Charge for the year
1,514
1,514
Disposals
( 392)
( 392)
---------
--------
---------
At 30 April 2024
38,917
37,592
76,509
---------
--------
---------
Carrying amount
At 30 April 2024
112,000
4,563
116,563
---------
--------
---------
At 30 April 2023
112,000
3,357
115,357
---------
--------
---------
6. Debtors
2024
2023
£
£
Trade debtors
20,190
15,467
Other debtors
17,473
20,939
--------
--------
37,663
36,406
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
5
228
Corporation tax
21,086
39,966
Social security and other taxes
4,310
7,242
Other creditors
39,334
52,987
--------
---------
64,735
100,423
--------
---------
8. Directors' advances, credit and guarantees
During the year, transactions with the director Mrs D Hooper were as follows:
2024
£
Balance owed from/(to) the director 1 May 2023 and 30 April 2024 2,296
-------