Registered number
02262817
Capital Computer Care Limited
Filleted Accounts
30 June 2024
Capital Computer Care Limited
Registered number: 02262817
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 14,131 17,853
Tangible assets 4 81,912 18,539
96,043 36,392
Current assets
Stocks 13,522 12,146
Debtors 5 383,818 425,252
Cash at bank and in hand 118,599 83,643
515,939 521,041
Creditors: amounts falling due within one year 6 (221,013) (164,037)
Net current assets 294,926 357,004
Total assets less current liabilities 390,969 393,396
Creditors: amounts falling due after more than one year 7 (129,400) (95,734)
Net assets 261,569 297,662
Capital and reserves
Called up share capital 13,333 13,333
Profit and loss account 248,236 284,329
Shareholders' funds 261,569 297,662
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Usher
Director
Approved by the board on 21 November 2024
Capital Computer Care Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 33.3% straight line
Motor Vehicles 20% straight line
Fixtures, fittings, tools and equipment 20% straight line
Computer equipment 33.3% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 16 18
3 Intangible fixed assets £
Goodwill:
Cost
At 1 July 2023 55,620
At 30 June 2024 55,620
Amortisation
At 1 July 2023 37,767
Provided during the year 3,722
At 30 June 2024 41,489
Net book value
At 30 June 2024 14,131
At 30 June 2023 17,853
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 July 2023 33,159 56,885 90,044
Additions - 77,085 77,085
At 30 June 2024 33,159 133,970 167,129
Depreciation
At 1 July 2023 31,093 40,412 71,505
Charge for the year 915 12,797 13,712
At 30 June 2024 32,008 53,209 85,217
Net book value
At 30 June 2024 1,151 80,761 81,912
At 30 June 2023 2,066 16,473 18,539
5 Debtors 2024 2023
£ £
Trade debtors 171,996 104,172
Directors loan 136,194 255,743
Other debtors 75,628 65,337
383,818 425,252
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 25,951 29,385
Obligations under finance lease and hire purchase contracts 10,078 2,788
Proceeds of factored debts 60,282 30,920
Trade creditors 26,549 8,649
Taxation and social security costs 84,972 53,017
Other creditors 8,181 34,171
Accruals and deferred income 5,000 5,107
221,013 164,037
7 Creditors: amounts falling due after one year 2024 2023
£ £
Non-equity preference shares 360 360
Bank loans 72,160 94,677
Obligations under finance lease and hire purchase contracts 56,880 697
129,400 95,734
8 Loans 2024 2023
£ £
Creditors include:
Secured bank loans (inc factored debts) 90,836 124,062
Obligations under hire purchase contracts are secured on the assets to which they relate.

Proceeds of factored debts of £60,282 (2023 - £30,920) are secured by a debenture.
9 Loans to directors
B/fwd Paid Repaid C/fwd
£ £ £ £
Edward Tomlins (Deceased 25 December 2024)
Directors Loan 158,577 9,817 (32,200) 136,194
Robert Beadle (Secretary) (Resigned 1st February 2024)
Directors loan 97,166 (97,166) -
255,743 9,817 (129,366) 136,194
10 Other information
Capital Computer Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
Room 5
88a High Street
Billericay
Essex
CM12 9BT
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