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REGISTERED NUMBER: SC344367 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

CALEDONIAN CARE CONSULTANTS LTD

CALEDONIAN CARE CONSULTANTS LTD (REGISTERED NUMBER: SC344367)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

CALEDONIAN CARE CONSULTANTS LTD

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr G Lennon
Ms P Hughes





REGISTERED OFFICE: 2 Hillfoot Court
Bearsden
Glasgow
G61 2QR





REGISTERED NUMBER: SC344367 (Scotland)





ACCOUNTANTS: McAllisters
Paxton House
11 Woodside Crescent
Charing Cross
Glasgow
G3 7UL

CALEDONIAN CARE CONSULTANTS LTD (REGISTERED NUMBER: SC344367)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,890 8,004
6,890 8,004

CURRENT ASSETS
Debtors 6 84,529 124,837
Cash at bank and in hand 17,513 13,999
102,042 138,836
CREDITORS
Amounts falling due within one year 7 97,861 125,555
NET CURRENT ASSETS 4,181 13,281
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,071

21,285

CREDITORS
Amounts falling due after more than one
year

8

9,167

19,167
NET ASSETS 1,904 2,118

CAPITAL AND RESERVES
Called up share capital 10 10 10
Retained earnings 11 1,894 2,108
SHAREHOLDERS' FUNDS 1,904 2,118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

CALEDONIAN CARE CONSULTANTS LTD (REGISTERED NUMBER: SC344367)

Balance Sheet - continued
30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 March 2025 and were signed on its behalf by:





Ms P Hughes - Director


CALEDONIAN CARE CONSULTANTS LTD (REGISTERED NUMBER: SC344367)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Caledonian Care Consultants Ltd is a private company, limited by shares , registered in Scotland. 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.

Significant judgements and estimates
The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The directors are of the opinion that due to the nature of the business, there are no critical accounting estimates or judgements used in the preparation of these financial statements

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

Turnover from the provision of home care 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.

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.

An impairment loss has been recognised in the Income Statement, following an assessment at the Balance Sheet date indicating the recoverable amount was less than its carrying value.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are stated at historical cost less accumulated depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged to profit or loss over the estimated useful economic lives, as follows:

Plant & Machinery -25% Reducing balance
Motor Vehicles- 25% Reducing balance
Computer Equipment- 25% Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use.
Any impairment loss is recognised immediately as an expense within profit or loss

CALEDONIAN CARE CONSULTANTS LTD (REGISTERED NUMBER: SC344367)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Basic financial instruments
Trade and other debtors/creditors

Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Cash and cash equivalents

Cash and cash equivalents comprise cash balances and call deposits

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised within profit or loss.

For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated future cash flows discounted at the assets original effective interest rate. If a financial asset has a variable interest rate, the discount rate of measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the assets carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

CALEDONIAN CARE CONSULTANTS LTD (REGISTERED NUMBER: SC344367)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Provisions
A provision is recognised when the company has a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation. There are no provisions recognised in the current year.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2023 - 26 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2023 30,000
Impairments (30,000 )
At 30 June 2024 -
AMORTISATION
At 1 July 2023 30,000
Impairments (30,000 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 18,121 8,249 26,370
DEPRECIATION
At 1 July 2023 12,212 6,154 18,366
Charge for year 590 524 1,114
At 30 June 2024 12,802 6,678 19,480
NET BOOK VALUE
At 30 June 2024 5,319 1,571 6,890
At 30 June 2023 5,909 2,095 8,004

CALEDONIAN CARE CONSULTANTS LTD (REGISTERED NUMBER: SC344367)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 42,684 31,792
Other debtors - 389
S455 Debtor 5,414 29,700
Directors' current accounts 22,168 43,754
Prepayments 2,750 2,750
Accrued Income 11,513 16,452
84,529 124,837

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1,220 3,002
Tax 805 35,374
Social security and other taxes 41,650 22,479
Other creditors 13,542 20,471
Accrued expenses 30,644 34,229
97,861 125,555

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans - 1-2 years 9,167 19,167

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.6.24 30.6.23
£    £   
Within one year 16,879 16,651
Between one and five years 7,413 23,969
24,292 40,620

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
10 Ordinary 1 10 10

CALEDONIAN CARE CONSULTANTS LTD (REGISTERED NUMBER: SC344367)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

11. RESERVES
Retained
earnings
£   

At 1 July 2023 2,108
Deficit for the year (214 )
At 30 June 2024 1,894

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
Mr G Lennon
Balance outstanding at start of year 24,032 11,615
Amounts advanced 18,337 24,686
Amounts repaid (29,062 ) (12,269 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,307 24,032

Ms P Hughes
Balance outstanding at start of year 19,722 7,305
Amounts advanced 18,199 25,686
Amounts repaid (29,062 ) (13,269 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,859 19,722

Interest was charged at a rate of 2.5 percent. There is no fixed repayment date for the loan outstanding.

13. RELATED PARTY DISCLOSURES

Remuneration paid to directors totalled £43,883 (2023: £34,800) during the financial year.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Caledonian Care Consultants Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caledonian Care Consultants Ltd for the year ended 30 June 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Caledonian Care Consultants Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Caledonian Care Consultants Ltd and state those matters that we have agreed to state to the Board of Directors of Caledonian Care Consultants Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Caledonian Care Consultants Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Caledonian Care Consultants Ltd. You consider that Caledonian Care Consultants Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Caledonian Care Consultants Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






McAllisters
Paxton House
11 Woodside Crescent
Charing Cross
Glasgow
G3 7UL


14 March 2025