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REGISTERED NUMBER: 07298613 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Delivering Care Direct Ltd

Delivering Care Direct Ltd (Registered number: 07298613)






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


Delivering Care Direct Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: M Verma
S P Malhi





REGISTERED OFFICE: Unit 1
139 Londonderry Lane
Smethwick
West Midlands
B67 7EL





REGISTERED NUMBER: 07298613 (England and Wales)





ACCOUNTANTS: Concept Accountancy Services Ltd
89a Dudley Road
Halesowen
West Midlands
B63 3NS

Delivering Care Direct Ltd (Registered number: 07298613)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 389 535

CURRENT ASSETS
Debtors 5 23,993 23,402
Cash at bank 2,199 6,093
26,192 29,495
CREDITORS
Amounts falling due within one year 6 42,519 11,852
NET CURRENT (LIABILITIES)/ASSETS (16,327 ) 17,643
TOTAL ASSETS LESS CURRENT
LIABILITIES

(15,938

)

18,178

PROVISIONS FOR LIABILITIES 7 74 102
NET (LIABILITIES)/ASSETS (16,012 ) 18,076

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (16,112 ) 17,976
SHAREHOLDERS' FUNDS (16,012 ) 18,076

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.

Delivering Care Direct Ltd (Registered number: 07298613)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2025 and were signed on its behalf by:




M Verma - Director



S P Malhi - Director


Delivering Care Direct Ltd (Registered number: 07298613)

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

1. STATUTORY INFORMATION

Delivering Care Direct Ltd is a private company, limited by shares , registered in England and Wales. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary Amounts in these financial statements are rounded to the nearest £.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on cost

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

Delivering Care Direct Ltd (Registered number: 07298613)

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

2. ACCOUNTING POLICIES - continued

Financial instruments and equity instruments.
The company has elected to apply the provision of section 11 'Basic Financial Instruments' and Section 12 'Other financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.

Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2023
and 30 June 2024 973
DEPRECIATION
At 1 July 2023 438
Charge for year 146
At 30 June 2024 584
NET BOOK VALUE
At 30 June 2024 389
At 30 June 2023 535

Delivering Care Direct Ltd (Registered number: 07298613)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 22,198 6,587
Other debtors 1,795 16,815
23,993 23,402

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Taxation and social security 306 2,458
Other creditors 42,213 9,394
42,519 11,852

7. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 74 102

Deferred
tax
£   
Balance at 1 July 2023 102
Provided during year (28 )
Balance at 30 June 2024 74

8. RELATED PARTY DISCLOSURES

The company was under the control of Mr M Verma throughout the current and previous year.

Other debtors at 30 June 2024 includes £11 due from Care First (UK) Ltd (2023: £11), £Nil due from Care First (Smethwick) Ltd (2023: £11,041) and £nil due from Care First (Developments) Ltd (2023: £2,959).

Other creditors at 30 June 2024 includes £36,162 due to Care First (Smethwick) Ltd. (2023: £Nil).

Mr M Verma is a director and shareholder of Care First (UK) Ltd, Care First (Smethwick) Ltd and Care First (Developments) Ltd.