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Company Registration No. 12005836 (England and Wales)
ARA Care service Ltd Unaudited accounts for the year ended 31 May 2024
ARA Care service Ltd Unaudited accounts Contents
Page
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ARA Care service Ltd Company Information for the year ended 31 May 2024
Directors
Rajeev Nair Ashok Ramchandran
Company Number
12005836 (England and Wales)
Registered Office
28 LON Y BERLLAN ABERGELE LL22 7JF WALES
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ARA Care service Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
154,667 
69,067 
Tangible assets
625,064 
314,246 
Investment property
298,616 
- 
1,078,347 
383,313 
Current assets
Debtors
116,262 
95,174 
Cash at bank and in hand
70,067 
20,111 
186,329 
115,285 
Creditors: amounts falling due within one year
(113,340)
(64,568)
Net current assets
72,989 
50,717 
Total assets less current liabilities
1,151,336 
434,030 
Creditors: amounts falling due after more than one year
(534,733)
(162,957)
Provisions for liabilities
Deferred tax
(73,266)
- 
Net assets
543,337 
271,073 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
219,798 
- 
Profit and loss account
323,439 
270,973 
Shareholders' funds
543,337 
271,073 
For the year ending 31 May 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 29 July 2024 and were signed on its behalf by
Rajeev Nair Director Company Registration No. 12005836
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ARA Care service Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
ARA Care service Ltd is a private company, limited by shares, registered in England and Wales, registration number 12005836. The registered office is 28 LON Y BERLLAN, ABERGELE, LL22 7JF, WALES.
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.
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:
Land & buildings
Stated at Cost
Plant & machinery
Plant & machinery -20% on reducing balance method
Motor vehicles
Motor Vehicle -20% on reducing balance method
Fixtures & fittings
Furniture - 20% on reducing balance method
Computer equipment
Equipment - 20% on reducing balance method
Other tangible fixed assets
Other tangible fixed assets- 20% on reducing balance method
Intangible fixed assets
Intangible assets represent goodwill at cost less accumulated amortisation. Amortisation over the mortgage period of 25 years
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ARA Care service Ltd Notes to the Accounts for the year ended 31 May 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
80,000 
Additions
92,500 
At 31 May 2024
172,500 
Amortisation
At 1 June 2023
10,933 
Charge for the year
6,900 
At 31 May 2024
17,833 
Net book value
At 31 May 2024
154,667 
At 31 May 2023
69,067 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At valuation 
At cost 
At cost 
At 1 June 2023
298,174 
10,038 
20,630 
328,842 
Additions
- 
- 
26,211 
26,211 
Revaluations
293,064 
- 
- 
293,064 
At 31 May 2024
591,238 
10,038 
46,841 
648,117 
Depreciation
At 1 June 2023
- 
4,850 
9,746 
14,596 
Charge for the year
- 
1,038 
7,419 
8,457 
At 31 May 2024
- 
5,888 
17,165 
23,053 
Net book value
At 31 May 2024
591,238 
4,150 
29,676 
625,064 
At 31 May 2023
298,174 
5,188 
10,884 
314,246 
6
Investment property
2024 
£ 
Additions
298,616 
At 31 May 2024
298,616 
Investment property value stated at cost.
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
79,828 
72,351 
Other debtors
36,434 
22,823 
116,262 
95,174 
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ARA Care service Ltd Notes to the Accounts for the year ended 31 May 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
72,790 
28,054 
Taxes and social security
13,080 
24,664 
Proposed dividends
10,000 
11,000 
Other creditors
5 
- 
Loans from directors
17,075 
460 
Accruals
390 
390 
113,340 
64,568 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
534,733 
162,957 
10
Average number of employees
During the year the average number of employees was 24 (2023: 16).
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