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Registration number: 12561377

Smarter Care Provision Limited

trading as Sunday Care Therapy

Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 April 2024

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

Contents

Company Information

1

Directors' Report

2

Abridged Balance Sheet

3 to 4

Notes to the Unaudited Abridged Financial Statements

5 to 8

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

Company Information

Directors

Miss Jessica Jane Barlow

Mr Derek Thomas Sleater

Registered office

6-10 Dunston Street
London
E8 4EB

Accountants

Harland Accountants Ground Floor, Unit 3 Southview House
St Austell Enterprise Park
Carclaze Down
St Austell
Cornwall
PL25 4EJ

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

Directors' Report for the Year Ended 30 April 2024

The directors present their report and the abridged financial statements for the year ended 30 April 2024.

Directors of the company

The directors who held office during the year were as follows:

Miss Jessica Jane Barlow

Mr Derek Thomas Sleater

Principal activity

The principal activity of the company in the period under review was that of care, training and occupational therapy.

Going concern

Management has considered the consequences of events and conditions, and it has determined that they do not create a material uncertainty that casts significant doubt upon the entity’s ability to continue as a going concern.

The directors are commited to the company and pledge not to withdraw their support.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 27 February 2025 and signed on its behalf by:
 

.........................................
Mr Derek Thomas Sleater
Director

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

(Registration number: 12561377)
Abridged Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

7,142

7,999

Current assets

 

Debtors

31,278

55,092

Cash at bank and in hand

 

14,245

10,254

 

45,523

65,346

Prepayments and accrued income

 

2,035

2,665

Creditors: Amounts falling due within one year

(7,040)

(2,601)

Net current assets

 

40,518

65,410

Total assets less current liabilities

 

47,660

73,409

Creditors: Amounts falling due after more than one year

(277,841)

(260,315)

Net liabilities

 

(230,181)

(186,906)

Capital and reserves

 

Called up share capital

5

100

100

Retained earnings

(230,281)

(187,006)

Shareholders' deficit

 

(230,181)

(186,906)

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

(Registration number: 12561377)
Abridged Balance Sheet as at 30 April 2024

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 27 February 2025 and signed on its behalf by:
 

.........................................

Mr Derek Thomas Sleater

Director

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6-10 Dunston Street
London
E8 4EB

These financial statements were authorised for issue by the Board on 27 February 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

33.33% straight line

Plant and Machinery

10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 25 (2023 - 19).

 

Smarter Care Provision Limited

trading as Sunday Care Therapy

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 May 2023

370

11,427

11,797

Additions

427

-

427

At 30 April 2024

797

11,427

12,224

Depreciation

At 1 May 2023

370

3,428

3,798

Charge for the year

141

1,143

1,284

At 30 April 2024

511

4,571

5,082

Carrying amount

At 30 April 2024

286

6,856

7,142

At 30 April 2023

-

7,999

7,999

5

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       

6

Related party transactions

As at the 30 April 2024, director Jessica Barlow was owed £193,105 (2023 - £198,510) and director Derek Sleater was owed £84,736 (2023 - £61,805) by the company. These amounts are not due to be repaid within 12 months of the balance sheet date.