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Registered number: 11494824
FAMILYA CARE SERVICES LTD.
Unaudited Financial Statements
For The Year Ended 31 August 2024
Praddy Financial Consultancy Ltd
Chartered Management Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11494824
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 54,000 72,000
Tangible Assets 5 25,142 40,519
79,142 112,519
CURRENT ASSETS
Debtors 6 258,045 208,675
Cash at bank and in hand 69,506 75,607
327,551 284,282
Creditors: Amounts Falling Due Within One Year 7 (150,631 ) (143,328 )
NET CURRENT ASSETS (LIABILITIES) 176,920 140,954
TOTAL ASSETS LESS CURRENT LIABILITIES 256,062 253,473
Creditors: Amounts Falling Due After More Than One Year 8 (255,843 ) (258,306 )
NET ASSETS/(LIABILITIES) 219 (4,833 )
CAPITAL AND RESERVES
Called up share capital 9 50 50
Profit and Loss Account 169 (4,883 )
SHAREHOLDERS' FUNDS 219 (4,833)
Page 1
Page 2
For the year ending 31 August 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 Dan Almojuela
Director
10/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
FAMILYA CARE SERVICES LTD. is a private company, limited by shares, incorporated in England & Wales, registered number 11494824 . The registered office is Suite 4 Oyster House, Severalls Lane, Colchester, Essex, CO4 9PD.
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 assets are Franchise fee. It is amortised to profit and loss account over its estimated economic life of 5 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:
Plant & Machinery 20% Straightline method
Motor Vehicles 20% Straighline method
Computer Equipment 20% Straightline method
2.5. 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 year 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 asset reflects 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2023: 37)
29 37
4. Intangible Assets
Other
£
Cost
As at 1 September 2023 115,000
As at 31 August 2024 115,000
Amortisation
As at 1 September 2023 43,000
Provided during the period 18,000
As at 31 August 2024 61,000
Net Book Value
As at 31 August 2024 54,000
As at 1 September 2023 72,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 878 52,140 3,948 56,966
Disposals - (12,154 ) - (12,154 )
As at 31 August 2024 878 39,986 3,948 44,812
Depreciation
As at 1 September 2023 878 13,561 2,008 16,447
Provided during the period - 2,434 789 3,223
As at 31 August 2024 878 15,995 2,797 19,670
Net Book Value
As at 31 August 2024 - 23,991 1,151 25,142
As at 1 September 2023 - 38,579 1,940 40,519
6. Debtors
2024 2023
£ £
Due within one year
Other debtors - 2,050
Director's loan account 192,930 154,486
192,930 156,536
Due after more than one year
Corporation tax recoverable assets 65,115 52,139
258,045 208,675
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 57,668 41,418
Other taxes and social security 22,528 10,558
Net wages 45,005 49,604
Pension payable 2,966 2,725
Credit card 20,580 36,566
Accruals and deferred income 1,884 2,457
150,631 143,328
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 237,658 229,707
Other creditors 18,185 28,599
255,843 258,306
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50 50
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