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Registered number: 12612294
Carematchuk Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12612294
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63,930 12,764
63,930 12,764
CURRENT ASSETS
Debtors 5 137,466 48,964
Cash at bank and in hand 7,868 26,451
145,334 75,415
Creditors: Amounts Falling Due Within One Year 6 (149,280 ) (65,515 )
NET CURRENT ASSETS (LIABILITIES) (3,946 ) 9,900
TOTAL ASSETS LESS CURRENT LIABILITIES 59,984 22,664
Creditors: Amounts Falling Due After More Than One Year 7 (42,836 ) -
NET ASSETS 17,148 22,664
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Share premium account 49,100 49,100
Profit and Loss Account (32,952 ) (27,436 )
SHAREHOLDERS' FUNDS 17,148 22,664
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For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Luke Rothwell
Director
11th February 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carematchuk Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12612294 . The registered office is Unit 4a Hartsdown Road, Hartsdown Road, Margate, Kent, CT9 5QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. it also requires management to exercise judgment in applying the Company's accounting policies.

2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are
provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measured reliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.

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:
Leasehold Improvements 5 years,straight line
Plant & Machinery 20%, straight line
Motor Vehicles 14.28%, reducing balance
Office Equipment 15%, reducing balance
Computer Equipment 4 years, straight line
Assets considered to lose their value in the first year of acquisition are fully depreciated in the first year.
2.5. Leasing and Hire Purchase Contracts
Hire purchase contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives.

Finance leases
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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.

Operating leases
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 7)
21 7
4. Tangible Assets
Land & Property
Leasehold Improvements Plant & Machinery Motor Vehicles Office Equipment
£ £ £ £
Cost
As at 1 June 2023 8,104 - - 579
Additions - 605 51,850 -
Disposals - - - -
As at 31 May 2024 8,104 605 51,850 579
Depreciation
As at 1 June 2023 813 - - 12
Provided during the period 1,620 79 951 85
Disposals - - - -
As at 31 May 2024 2,433 79 951 97
Net Book Value
As at 31 May 2024 5,671 526 50,899 482
As at 1 June 2023 7,291 - - 567
Computer Equipment Total
£ £
Cost
As at 1 June 2023 5,824 14,507
Additions 3,619 56,074
Disposals (250 ) (250 )
As at 31 May 2024 9,193 70,331
Depreciation
As at 1 June 2023 918 1,743
Provided during the period 1,961 4,696
Disposals (38 ) (38 )
As at 31 May 2024 2,841 6,401
...CONTINUED
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Net Book Value
As at 31 May 2024 6,352 63,930
As at 1 June 2023 4,906 12,764
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 128,062 36,300
Prepayments and accrued income - 3,732
Other debtors 1,914 1,777
Directors' loan accounts 5,600 5,350
135,576 47,159
Due after more than one year
Corporation tax recoverable assets 1,890 1,805
137,466 48,964
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 2,074
Bank loans and overdrafts 21,179 -
Corporation tax 84 1,805
Other taxes and social security 44,207 10,150
VAT 47,659 28,790
Net wages 1,068 -
Other creditors 3,991 1,915
Accruals and deferred income 24,756 1,720
Directors' loan accounts 808 4,808
Amounts owed to related parties 5,527 14,253
149,280 65,515
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 42,836 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year - 4,191
- 4,191
10. Pension Commitments
The company operates a defined contribution pension scheme for employees and Directors. The assets of the scheme are held separately from those of the company in an independently administered fund. 
At the balance sheet date unpaid contributions of 2024 - £1743 (2023 - £745) were due to the fund. They are included in Other Creditors.
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Mr Luke Rothwell 5,350 250 - - 5,600
The above loan is unsecured, interest is charged at an annual rate of 3% per annum. Total interest charged in the financial year 2024 - £164 (2023 - £27).  This loan is repayble within one year.
12. Controlling Party
The company's controlling party is Mr Luke Adam ROTHWELL by virtue of his ownership of 63.5% of the issued share capital in the company.
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