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Registered number: 08389014
Kerrier Homecare Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Polkinghorne Chartered Accountants
112 Alexandra Road
Illogan
Cornwall
TR16 4EN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08389014
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,240 4,964
3,240 4,964
CURRENT ASSETS
Debtors 6 155,527 107,147
Cash at bank and in hand 58,102 80,221
213,629 187,368
Creditors: Amounts Falling Due Within One Year 7 (187,344 ) (171,966 )
NET CURRENT ASSETS (LIABILITIES) 26,285 15,402
TOTAL ASSETS LESS CURRENT LIABILITIES 29,525 20,366
Creditors: Amounts Falling Due After More Than One Year 8 (12,100 ) (15,100 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (616 ) (943 )
NET ASSETS 16,809 4,323
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 16,709 4,223
SHAREHOLDERS' FUNDS 16,809 4,323
Page 1
Page 2
For the year ending 30 June 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 her 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
Mrs Jane Simpson
Director
27 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
Kerrier Homecare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08389014 . The registered office is 112 Alexandra Road, Illogan, Redruth, Cornwall, TR16 4EN.
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 comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 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 25% reducing balance
Fixtures & Fittings 25% reducing balance basis
Computer Equipment 25% straight line balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 62 53
62 53
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 65,000
As at 30 June 2024 65,000
Amortisation
As at 1 July 2023 65,000
As at 30 June 2024 65,000
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 12,352 7,862 10,620 30,834
As at 30 June 2024 12,352 7,862 10,620 30,834
Depreciation
As at 1 July 2023 10,449 5,444 9,977 25,870
Provided during the period 476 605 643 1,724
As at 30 June 2024 10,925 6,049 10,620 27,594
Net Book Value
As at 30 June 2024 1,427 1,813 - 3,240
As at 1 July 2023 1,903 2,418 643 4,964
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 151,012 99,071
Prepayments and accrued income 4,515 8,076
155,527 107,147
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (18 ) (38 )
Corporation tax 20,448 9,886
Other taxes and social security 26,397 30,486
Net wages 71,879 63,395
Other creditors - Mr M Simpson 6,296 817
Pension creditor 3,256 3,199
Other creditor - Ms S Hutchinson 3,332 2,213
Other creditor - Ms S Williams 1,561 1,441
Other creditor - Mr B Gough 332 213
Accruals and deferred income 2,626 2,359
Director's loan account 51,235 57,995
187,344 171,966
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Preference shares - redeemable 12,100 15,100
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 616 943
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 12,334 12,334
Later than one year and not later than five years 38,216 47,267
50,550 59,601
12. Directors Advances, Credits and Guarantees
During the year, 3,000 £1.00 Preference shares were redeemed with the balance being payable to the director. 
During the year, preference share dividends totalling £755 (2023- £1,055) was paid to the director.
Dividends paid to directors
Page 5
Page 6
2024 2023
£ £
Mrs Jane Simpson 36,945 38,443
13. Controlling Party
The company's controlling party is Mrs Jane Simpson by virtue of her ownership of 66% of the issued share capital in the company.
Page 6