2023-05-012024-04-302024-04-30false07154672LANCAM CARE SERVICES 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LANCAM CARE SERVICES LIMITED

Registered Number
07154672
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

LANCAM CARE SERVICES LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Wimalaratne, Bala Manage Daya Sisil, Dr
Wimalaratne, Thelanki Anuradha, Dr
Wimalaratne, Thilini Anuradha
Wimalaratne, Thivanka Asela, Dr

Company Secretary

Wimalaratne, Chandrika Priyadharshini

Registered Address

Ramsay Brown Llp The Brentano Suite
Solar House, 915 High Road
North Finchley
N12 8QJ

Registered Number

07154672 (England and Wales)
LANCAM CARE SERVICES LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets42,336,8382,366,637
2,336,8382,366,637
Current assets
Debtors53,492,109200
Current asset investments239-
Cash at bank and on hand108,7522,288,353
3,601,1002,288,553
Creditors amounts falling due within one year6(1,531,414)(1,165,276)
Net current assets (liabilities)2,069,6861,123,277
Total assets less current liabilities4,406,5243,489,914
Net assets4,406,5243,489,914
Capital and reserves
Called up share capital200200
Profit and loss account4,406,3243,489,714
Shareholders' funds4,406,5243,489,914
The financial statements were approved and authorised for issue by the Board of Directors on 31 January 2025, and are signed on its behalf by:
Wimalaratne, Bala Manage Daya Sisil, Dr
Director
Registered Company No. 07154672
LANCAM CARE SERVICES LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue 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.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Fixtures and fittings15-
Vehicles-4
Office Equipment-4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year4540
3.Intangible assets

Total

£
Cost or valuation
At 01 May 23770,000
At 30 April 24770,000
Amortisation and impairment
At 01 May 23770,000
At 30 April 24770,000
Net book value
At 30 April 24-
At 30 April 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 232,968,515
Additions48,225
At 30 April 243,016,740
Depreciation and impairment
At 01 May 23601,878
Charge for year78,024
At 30 April 24679,902
Net book value
At 30 April 242,336,838
At 30 April 232,366,637
5.Debtors: amounts due within one year

2024

2023

££
Other debtors3,492,109200
Total3,492,109200
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security323,890216,048
Other creditors1,203,252945,448
Accrued liabilities and deferred income4,2723,780
Total1,531,4141,165,276
7.Directors advances, credits and guarantees
As at the year end the company owed the director £540,333 (2023: £543,725).
8.Related party transactions
As at the year end the company owed £462,894 (2023: £395,698) to Lancam Nursing Care Ltd, a company that has common shareholders and directors.