2023-08-012024-07-312024-07-31false05161818DARBYSHIRE CARE 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DARBYSHIRE CARE LIMITED

Registered Number
05161818
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

DARBYSHIRE CARE LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

Helena Louise Darbyshire
Ian Geoffrey Darbyshire

Company Secretary

Helena Louise Darbyshire

Registered Address

Unit D2
Neptune Park
Plymouth
PL4 0SJ

Registered Number

05161818 (England and Wales)
DARBYSHIRE CARE LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets361,45873,958
Tangible assets51,970,2172,034,271
2,031,6752,108,229
Current assets
Debtors7,8238,646127,911
Cash at bank and on hand24,11223,053
262,758150,964
Creditors amounts falling due within one year9(466,549)(297,916)
Net current assets (liabilities)(203,791)(146,952)
Total assets less current liabilities1,827,8841,961,277
Creditors amounts falling due after one year10(1,189,143)(1,370,323)
Net assets638,741590,954
Capital and reserves
Called up share capital100100
Profit and loss account638,641590,854
Shareholders' funds638,741590,954
The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2025, and are signed on its behalf by:
Ian Geoffrey Darbyshire
Director
Registered Company No. 05161818
DARBYSHIRE CARE LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment25-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year150143
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 August 23333,000333,000
At 31 July 24333,000333,000
Amortisation and impairment
At 01 August 23259,042259,042
Charge for year12,50012,500
At 31 July 24271,542271,542
Net book value
At 31 July 2461,45861,458
At 31 July 2373,95873,958
4.Useful life of intangible assets
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 10 years.
5.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 August 232,115,647319,88474,9131,6943,0592,515,197
Additions-3,540-3,9384367,914
At 31 July 242,115,647323,42474,9135,6323,4952,523,111
Depreciation and impairment
At 01 August 23199,590228,93851,210423765480,926
Charge for year40,43623,6225,9261,30268271,968
At 31 July 24240,026252,56057,1361,7251,447552,894
Net book value
At 31 July 241,875,62170,86417,7773,9072,0481,970,217
At 31 July 231,916,05790,94623,7031,2712,2942,034,271
6.Stocks
At the balance sheet date, the company held stock valued as follows: 2024: £9,570 2023: £9,570 Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. The company assesses stock for impairment at each reporting date and makes provisions where necessary. No provision for impairment was deemed necessary for the current or prior year.
7.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables95,821127,911
Other debtors86-
Prepayments and accrued income142,739-
Total238,646127,911
8.Debtors: amounts due after one year
9.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables202,855103,090
Bank borrowings and overdrafts141,18591,116
Taxation and social security115,80995,909
Accrued liabilities and deferred income6,7007,801
Total466,549297,916
10.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,189,1431,370,323
Total1,189,1431,370,323
11.Obligations under finance leases
12.Share capital
The issued share capital of the company is as follows: 2024 100 2023 100 The company’s share capital consists of [state class, e.g., "ordinary shares"] with a nominal value of £1 per share. Each share carries equal rights to dividends, voting, and capital distribution upon winding up. No new shares were issued or repurchased during the year.