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REGISTERED NUMBER: SC340956 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Perth Homecare Services Ltd

Perth Homecare Services Ltd (Registered number: SC340956)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


Perth Homecare Services Ltd (Registered number: SC340956)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 458 683

CURRENT ASSETS
Debtors 5 138,113 82,640
Cash at bank 12,390 89
150,503 82,729
CREDITORS
Amounts falling due within one year 6 (150,639 ) (82,783 )
NET CURRENT LIABILITIES (136 ) (54 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

322

629

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 222 529
SHAREHOLDERS' FUNDS 322 629

Perth Homecare Services Ltd (Registered number: SC340956)

Statement of Financial Position - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 18 December 2024 and were signed by:





Ms S Imrie - Director


Perth Homecare Services Ltd (Registered number: SC340956)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Perth Homecare Services Ltd is a private company, limited by shares, domiciled in Scotland, registration number SC340956. The registered office is 36 Atholl Street, Perth, PH1 5NP.

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 represents net invoiced sales in respect of the care services. Sales are recognised at the point at which the service is complete.

Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

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.

Perth Homecare Services Ltd (Registered number: SC340956)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2023 - 45 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2023
and 30 April 2024 9,155
DEPRECIATION
At 1 May 2023 8,472
Charge for year 225
At 30 April 2024 8,697
NET BOOK VALUE
At 30 April 2024 458
At 30 April 2023 683

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 132,029 84,938
Other debtors 6,084 (2,298 )
138,113 82,640

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts - 372
Taxation and social security 16,936 10,955
Other creditors 133,703 71,456
150,639 82,783

Perth Homecare Services Ltd (Registered number: SC340956)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Bank overdraft - 372
Factoring account 90,061 42,813
90,061 43,185

The factoring account is secured by way of a floating charge held over the company's assets by Bibby Factors Scotland Limited.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Ms S Imrie
Balance outstanding at start of year 333 4,024
Amounts advanced - 39,999
Amounts repaid (333 ) (43,690 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 333