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REGISTERED NUMBER: 04194103 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Care + Mobility (Bath) Limited

Care + Mobility (Bath) Limited (Registered number: 04194103)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Care + Mobility (Bath) Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Miss S D Showering
Mr P J Sainsbury





SECRETARY: Miss S D Showering





REGISTERED OFFICE: Unit 41 Old Mills Trading Estate
Paulton
Radstock
Somerset
BS39 7SU





REGISTERED NUMBER: 04194103 (England and Wales)

Care + Mobility (Bath) Limited (Registered number: 04194103)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,794 36,657
Investments 6 100 100
8,894 36,757

CURRENT ASSETS
Stocks 43,553 57,512
Debtors 7 88,202 46,357
Cash at bank and in hand 154,210 183,872
285,965 287,741
CREDITORS
Amounts falling due within one year 8 133,122 131,930
NET CURRENT ASSETS 152,843 155,811
TOTAL ASSETS LESS CURRENT
LIABILITIES

161,737

192,568

CREDITORS
Amounts falling due after more than one
year

9

(2,344

)

(14,678

)

PROVISIONS FOR LIABILITIES (1,671 ) (7,460 )
NET ASSETS 157,722 170,430

CAPITAL AND RESERVES
Called up share capital 11 550 550
Capital redemption reserve 12 450 450
Retained earnings 12 156,722 169,430
SHAREHOLDERS' FUNDS 157,722 170,430

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Care + Mobility (Bath) Limited (Registered number: 04194103)

Balance Sheet - continued
31 August 2024


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 Board of Directors and authorised for issue on 6 February 2025 and were signed on its behalf by:





Miss S D Showering - Director


Care + Mobility (Bath) Limited (Registered number: 04194103)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Care + Mobility (Bath) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Goodwill- 20% straight line

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - 20% on straight line basis
Plant and machinery - 20% on straight line basis
Fixtures and fittings - 20% on straight line basis
Motor vehicles - 25% on straight line basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Care + Mobility (Bath) Limited (Registered number: 04194103)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Operating lease agreements
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance lease agreements
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated in accordance with the above depreciation policies. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account on a straight line basis, and the capital element which reduces the outstanding obligation for future instalments.

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 15,500
AMORTISATION
At 1 September 2023
and 31 August 2024 15,500
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

Care + Mobility (Bath) Limited (Registered number: 04194103)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 September 2023 24,743 2,296 50,175 95,970 173,184
Additions - - 1,532 - 1,532
Disposals - - - (18,750 ) (18,750 )
At 31 August 2024 24,743 2,296 51,707 77,220 155,966
DEPRECIATION
At 1 September 2023 24,743 2,296 48,948 60,540 136,527
Charge for year - - 715 19,305 20,020
Eliminated on disposal - - - (9,375 ) (9,375 )
At 31 August 2024 24,743 2,296 49,663 70,470 147,172
NET BOOK VALUE
At 31 August 2024 - - 2,044 6,750 8,794
At 31 August 2023 - - 1,227 35,430 36,657

Finance lease agreements

Included within the net book value of £8,794 is £6,750 (2023 - £35,430) relating to assets held under hire purchase agreements. The depreciation charged in the year in respect of such assets amounted to £19,305 (2023 - £19,305).

6. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST OR VALUATION
At 1 September 2023
and 31 August 2024 100
NET BOOK VALUE
At 31 August 2024 100
At 31 August 2023 100

Cost or valuation at 31 August 2024 is represented by:

Unlisted
investments
£   
Valuation in 2017 100

The company owns 100% of the issued share capital of Bristol's Mobility Centre Limited. As this company ceased trading on 30 April 2017 the investment has been impaired to its realisable value.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 55,756 11,030
Other debtors 32,446 35,327
88,202 46,357

Care + Mobility (Bath) Limited (Registered number: 04194103)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 10) 12,334 16,080
Trade creditors 102,321 77,381
Taxation and social security 12,263 22,368
Other creditors 6,204 16,101
133,122 131,930

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 10) 2,344 14,678

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 12,334 16,080
Between one and five years 2,344 14,678
14,678 30,758

Non-cancellable operating leases
2024 2023
£    £   
Within one year 40,125 25,375
Between one and five years 141,125 6,042
181,250 31,417

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
550 Ordinary £1 550 550

12. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 September 2023 169,430 450 169,880
Profit for the year 11,292 - 11,292
Dividends (24,000 ) - (24,000 )
At 31 August 2024 156,722 450 157,172

13. RELATED PARTY DISCLOSURES

During the year dividends of £24,000 (2023 - £44,000) were paid to directors.

Care + Mobility (Bath) Limited (Registered number: 04194103)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is Miss S Showering.