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REGISTERED NUMBER: 12766108 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

ESSENTIAL THERAPEUTIC CARE AND EDUCATION
LIMITED

ESSENTIAL THERAPEUTIC CARE AND EDUCATION
LIMITED (REGISTERED NUMBER: 12766108)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESSENTIAL THERAPEUTIC CARE AND EDUCATION
LIMITED

COMPANY INFORMATION
for the year ended 31 JULY 2024







DIRECTORS: A C W Teasdale
E Teasdale





REGISTERED OFFICE: Unit 9
Court Farm
Raghill
Aldermaston
RG7 4NT





REGISTERED NUMBER: 12766108 (England and Wales)





ACCOUNTANTS: C B Heslop & Company Limited
Chartered Accountants
1 High Street
Thatcham
Berks
RG19 3JG

ESSENTIAL THERAPEUTIC CARE AND EDUCATION
LIMITED (REGISTERED NUMBER: 12766108)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 60,521 78,949

CURRENT ASSETS
Debtors 5 190,775 156,370
Cash at bank 192,494 100,126
383,269 256,496
CREDITORS
Amounts falling due within one year 6 193,803 81,678
NET CURRENT ASSETS 189,466 174,818
TOTAL ASSETS LESS CURRENT
LIABILITIES

249,987

253,767

CAPITAL AND RESERVES
Called up share capital 7 100 120
Capital redemption reserve 8 20 -
Retained earnings 8 249,867 253,647
SHAREHOLDERS' FUNDS 249,987 253,767

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 16 April 2025 and were signed on its behalf by:





A C W Teasdale - Director


ESSENTIAL THERAPEUTIC CARE AND EDUCATION
LIMITED (REGISTERED NUMBER: 12766108)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 JULY 2024

1. STATUTORY INFORMATION

Essential Therapeutic Care And Education Limited 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.

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
Motor vehicles - 20% on reducing balance
Office equipment - 20% 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2023 - 37 ) .

ESSENTIAL THERAPEUTIC CARE AND EDUCATION
LIMITED (REGISTERED NUMBER: 12766108)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 JULY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Office
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 75,135 26,575 20,432 122,142
Additions - - 2,804 2,804
At 31 July 2024 75,135 26,575 23,236 124,946
DEPRECIATION
At 1 August 2023 27,321 8,187 7,685 43,193
Charge for year 11,270 5,315 4,647 21,232
At 31 July 2024 38,591 13,502 12,332 64,425
NET BOOK VALUE
At 31 July 2024 36,544 13,073 10,904 60,521
At 31 July 2023 47,814 18,388 12,747 78,949

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 190,775 156,370

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 539 3,239
Taxation and social security 85,788 58,569
Other creditors 107,476 19,870
193,803 81,678

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
80 Ordinary £1 80 100
10 Ordinary A £1 10 10
10 Ordinary E £1 10 10
100 120

On 1st February 2024 the company bought back and cancelled 20 £1 ordinary shares. These shares were purchased by the company from a minority shareholder Careboodle Limited and the proceeds were £65,741.

ESSENTIAL THERAPEUTIC CARE AND EDUCATION
LIMITED (REGISTERED NUMBER: 12766108)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 JULY 2024

8. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 August 2023 253,647 - 253,647
Profit for the year 240,661 240,661
Dividends (178,700 ) (178,700 )
Purchase of own shares (65,741 ) 20 (65,721 )
At 31 July 2024 249,867 20 249,887

9. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.