Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-01falseNo description of principal activity4747falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05835724 2023-07-01 2024-06-30 05835724 2022-07-01 2023-06-30 05835724 2024-06-30 05835724 2023-06-30 05835724 c:Director2 2023-07-01 2024-06-30 05835724 d:FurnitureFittings 2023-07-01 2024-06-30 05835724 d:FurnitureFittings 2024-06-30 05835724 d:FurnitureFittings 2023-06-30 05835724 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05835724 d:OfficeEquipment 2023-07-01 2024-06-30 05835724 d:OfficeEquipment 2024-06-30 05835724 d:OfficeEquipment 2023-06-30 05835724 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05835724 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05835724 d:CurrentFinancialInstruments 2024-06-30 05835724 d:CurrentFinancialInstruments 2023-06-30 05835724 d:Non-currentFinancialInstruments 2024-06-30 05835724 d:Non-currentFinancialInstruments 2023-06-30 05835724 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05835724 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 05835724 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 05835724 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 05835724 d:ShareCapital 2024-06-30 05835724 d:ShareCapital 2023-06-30 05835724 d:RetainedEarningsAccumulatedLosses 2024-06-30 05835724 d:RetainedEarningsAccumulatedLosses 2023-06-30 05835724 c:OrdinaryShareClass1 2023-07-01 2024-06-30 05835724 c:OrdinaryShareClass1 2024-06-30 05835724 c:OrdinaryShareClass1 2023-06-30 05835724 c:FRS102 2023-07-01 2024-06-30 05835724 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05835724 c:FullAccounts 2023-07-01 2024-06-30 05835724 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05835724 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 05835724













Devonshire House Care Limited

Financial statements
Information for filing with the registrar

30 June 2024




 
Devonshire House Care Limited


Balance sheet
At 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,785
9,130

  
6,785
9,130

Current assets
  

Debtors
 5 
151,958
137,643

Cash at bank and in hand
  
10,000
10,000

  
161,958
147,643

Creditors: amounts falling due within one year
 6 
(71,392)
(47,344)

Net current assets
  
 
 
90,566
 
 
100,299

Total assets less current liabilities
  
97,351
109,429

Creditors: amounts falling due after more than one year
 7 
(18,417)
(21,250)

Provisions for liabilities
  

Deferred tax
  
(1,547)
(2,131)

  
 
 
(1,547)
 
 
(2,131)

Net assets
  
77,387
86,048


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
77,287
85,948

  
77,387
86,048


1

 
Devonshire House Care Limited

    
Balance sheet (continued)
At 30 June 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 March 2025.




C Ward
Director

Company registered number: 05835724
The notes on pages 3 to 6 form part of these financial statements. 
2

 
Devonshire House Care Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

1.


General information

The address of the company's registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE. The principal place of operations is Front Street, The Green, West Auckland, Bishop Auckland, DL14 9HW.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit & loss account represents amounts invoiced during the year and represents income from various agencies funding long term care.

 
2.3

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3

 
Devonshire House Care Limited
 

 
Notes to the financial statements
Year ended 30 June 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated 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 so as to allocate the cost of assets less their residual value over their estimated useful lives, as shown below.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
straight line
Office equipment
-
20%
straight line

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.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 47 (2023 - 47).

4

 
Devonshire House Care Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 July 2023
47,111
29,547
76,658


Additions
528
215
743



At 30 June 2024

47,639
29,762
77,401



Depreciation


At 1 July 2023
42,650
24,878
67,528


Charge for the year on owned assets
1,685
1,403
3,088



At 30 June 2024

44,335
26,281
70,616



Net book value



At 30 June 2024
3,304
3,481
6,785



At 30 June 2023
4,461
4,669
9,130

5

 
Devonshire House Care Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
2,827

Other debtors
97,446
84,385

Prepayments and accrued income
54,512
50,431

151,958
137,643



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
10,167
7,500

Trade creditors
6,612
3,788

Corporation tax
22,721
12,074

Other taxation and social security
8,471
7,015

Other creditors
13,517
8,193

Accruals and deferred income
9,904
8,774

71,392
47,344



7.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
18,417
21,250

18,417
21,250



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



9.


Related party transactions

The company was under the control of C & A Ward throughout the current period.

6

 
Devonshire House Care Limited
 
 
7