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Company Registration No. 10513960 (England and Wales)
Care Construction Limited Unaudited accounts for the year ended 31 December 2024
Care Construction Limited Unaudited accounts Contents
Page
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Care Construction Limited Company Information for the year ended 31 December 2024
Directors
Richard Robert Chandler Ashley Chandler
Company Number
10513960 (England and Wales)
Registered Office
31 Westfield Avenue Brockworth Gloucester GL3 4AU England
Accountants
Next Level Accountants Limited 35 Goddard Way Tuffley Gloucester Gloucestershire GL4 0YA
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Care Construction Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,854 
20,663 
Current assets
Inventories
5,000 
5,000 
Debtors
21,766 
318 
Cash at bank and in hand
66,611 
5,374 
93,377 
10,692 
Creditors: amounts falling due within one year
(80,989)
(30,185)
Net current assets/(liabilities)
12,388 
(19,493)
Total assets less current liabilities
27,242 
1,170 
Creditors: amounts falling due after more than one year
(38,039)
(46,812)
Provisions for liabilities
Deferred tax
(3,714)
- 
Net liabilities
(14,511)
(45,642)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(14,513)
(45,644)
Shareholders' funds
(14,511)
(45,642)
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2025 and were signed on its behalf by
Ashley Chandler Director Company Registration No. 10513960
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Care Construction Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Care Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 10513960. The registered office is 31 Westfield Avenue, Brockworth, Gloucester, GL3 4AU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
33% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Care Construction Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
838 
40,695 
367 
41,900 
Disposals
(838)
(5,500)
(367)
(6,705)
At 31 December 2024
- 
35,195 
- 
35,195 
Depreciation
At 1 January 2024
838 
20,032 
367 
21,237 
Charge for the year
- 
4,952 
- 
4,952 
On disposals
(838)
(4,643)
(367)
(5,848)
At 31 December 2024
- 
20,341 
- 
20,341 
Net book value
At 31 December 2024
- 
14,854 
- 
14,854 
At 31 December 2023
- 
20,663 
- 
20,663 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
318 
Other debtors
21,766 
- 
21,766 
318 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,294 
5,294 
VAT
31,711 
5,910 
Obligations under finance leases and hire purchase contracts
2,893 
5,720 
Trade creditors
3,892 
1,941 
Taxes and social security
24,957 
5,809 
Loans from directors
- 
3,961 
Accruals
810 
1,550 
Deferred income
11,432 
- 
80,989 
30,185 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
27,353 
32,647 
Obligations under finance leases and hire purchase contracts
10,686 
14,165 
38,039 
46,812 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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