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Company Registration No. 10596140 (England and Wales)
Elmes Homecare UK Ltd Unaudited accounts for the year ended 31 March 2024
Elmes Homecare UK Ltd Unaudited accounts Contents
Page
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Elmes Homecare UK Ltd Company Information for the year ended 31 March 2024
Directors
Liam Hayward Katharine Hayward
Company Number
10596140 (England and Wales)
Registered Office
20-22 Wenlock Road London N1 7GU
Accountants
Elizabeth Butler Treetops Bower Lane Eynesford Kent DA40HN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Elmes Homecare UK Ltd for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Elmes Homecare UK Ltd for the year ended 31 March 2024 as set out on pages 5 - 7 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Elmes Homecare UK Ltd, as a body, in accordance with the terms of our engagement letter dated 28 March 2018. Our work has been undertaken solely to prepare for your approval the accounts of Elmes Homecare UK Ltd and state those matters that we have agreed to state to the Board of Directors of Elmes Homecare UK Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elmes Homecare UK Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Elmes Homecare UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Elmes Homecare UK Ltd. You consider that Elmes Homecare UK 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 accounts of Elmes Homecare UK 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 accounts.
Elizabeth Butler Chartered Accountants Treetops Bower Lane Eynesford Kent DA40HN 19 December 2024
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Elmes Homecare UK Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
39,314 
60,620 
Current assets
Debtors
91,198 
27,798 
Cash at bank and in hand
315,323 
472,838 
406,521 
500,636 
Creditors: amounts falling due within one year
(288,065)
(237,396)
Net current assets
118,456 
263,240 
Total assets less current liabilities
157,770 
323,860 
Creditors: amounts falling due after more than one year
(28,300)
(87,006)
Net assets
129,470 
236,854 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
129,468 
236,852 
Shareholders' funds
129,470 
236,854 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2024 and were signed on its behalf by
Liam Hayward Director Company Registration No. 10596140
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Elmes Homecare UK Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Elmes Homecare UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 10596140. The registered office is 20-22 Wenlock Road, London, N1 7GU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20%
Computer equipment
20%
Turnover
Turnover is measured at the fair value of the consideration received or receivable.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
87,621 
27,058 
18,295 
132,974 
Additions
12,500 
369 
- 
12,869 
At 31 March 2024
100,121 
27,427 
18,295 
145,843 
Depreciation
At 1 April 2023
46,154 
12,571 
13,629 
72,354 
Charge for the year
25,031 
5,485 
3,659 
34,175 
At 31 March 2024
71,185 
18,056 
17,288 
106,529 
Net book value
At 31 March 2024
28,936 
9,371 
1,007 
39,314 
At 31 March 2023
41,467 
14,487 
4,666 
60,620 
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Elmes Homecare UK Ltd Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
55,679 
15,335 
Accrued income and prepayments
5,088 
4,588 
Other debtors
1,181 
7,875 
61,948 
27,798 
Amounts falling due after more than one year
Other debtors
29,250 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
82,024 
84,815 
Obligations under finance leases and hire purchase contracts
13,271 
13,136 
Trade creditors
5,054 
- 
Taxes and social security
73,425 
85,822 
Other creditors
14,891 
2,526 
Loans from directors
(888)
308 
Accruals
46,500 
1,400 
Deferred income
53,788 
49,389 
288,065 
237,396 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
28,300 
42,006 
Accruals
- 
45,000 
28,300 
87,006 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Advance on dividends
- 
- 
- 
- 
- 
- 
- 
- 
A director's loan account was overdrawn at the year end it returned to a credit balance in July 2024.
9
Average number of employees
During the year the average number of employees was 35 (2023: 34).
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