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Registered number: 05275229
Manchester & Stockport Senior Care Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05275229
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,295 22,755
Tangible Assets 5 592,395 536,246
612,690 559,001
CURRENT ASSETS
Debtors 6 694,489 376,759
Cash at bank and in hand 10,947 29,793
705,436 406,552
Creditors: Amounts Falling Due Within One Year 7 (386,845 ) (229,159 )
NET CURRENT ASSETS (LIABILITIES) 318,591 177,393
TOTAL ASSETS LESS CURRENT LIABILITIES 931,281 736,394
Creditors: Amounts Falling Due After More Than One Year 8 (84,430 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,691 ) (6,691 )
NET ASSETS 840,160 729,703
CAPITAL AND RESERVES
Called up share capital 10 4 4
Capital redemption reserve 1 1
Profit and Loss Account 840,155 729,698
SHAREHOLDERS' FUNDS 840,160 729,703
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Rajan Panesar
Director
30/01/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Manchester & Stockport Senior Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05275229 . The registered office is Victoria House, 179 Hall Street, Stockport, SK1 4JG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is a franchise lease which is amortisied over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on cost
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 104 (2023: 67)
104 67
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 24,600
As at 31 March 2024 24,600
Amortisation
As at 1 April 2023 1,845
Provided during the period 2,460
As at 31 March 2024 4,305
Net Book Value
As at 31 March 2024 20,295
As at 1 April 2023 22,755
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2023 540,087 153,342 - 693,429
Additions - - 94,975 94,975
As at 31 March 2024 540,087 153,342 94,975 788,404
...CONTINUED
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Depreciation
As at 1 April 2023 39,958 117,225 - 157,183
Provided during the period 10,802 9,029 18,995 38,826
As at 31 March 2024 50,760 126,254 18,995 196,009
Net Book Value
As at 31 March 2024 489,327 27,088 75,980 592,395
As at 1 April 2023 500,129 36,117 - 536,246
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 143,705 216,571
Prepayments and accrued income 14,287 270
Other debtors - (180 )
Amounts owed by group undertakings 425,364 160,098
Amounts owed by related companies 111,133 -
694,489 376,759
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,319 -
Trade creditors 34,186 -
Corporation tax 57,244 84,718
Other taxes and social security 111,267 40,382
Net wages 79,849 75,407
Other creditors 11,381 10,675
Accruals and deferred income 15,993 17,977
Amounts owed to group undertakings 67,606 -
386,845 229,159
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 84,430 -
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,319 -
Later than one year and not later than five years 84,430 -
93,749 -
93,749 -
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is RSP Group Ltd . RSP Group Ltd was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 20-22 Wenlock Road, London, N1 7GU . The ultimate controlling party is RSP Group Ltd who controls 100% of the shares of Manchester & Stockport Senior Care Services Limited .
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