Registered number
05902412
Heart of the South Care Agency Limited
Unaudited Filleted Accounts
31 August 2024
Heart of the South Care Agency Limited
Registered number: 05902412
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 7,656 8,568
Current assets
Stocks 210 250
Debtors 4 175,454 202,971
Cash at bank and in hand 34,175 48,235
209,839 251,456
Creditors: amounts falling due within one year 5 (216,073) (257,557)
Net current liabilities (6,234) (6,101)
Net assets 1,422 2,467
Capital and reserves
Called up share capital 10 10
Profit and loss account 1,412 2,457
Shareholders' funds 1,422 2,467
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs S Amit
Director
Approved by the board on 26 April 2025
Heart of the South Care Agency Limited
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 54 54
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 19,331
Additions 1,640
At 31 August 2024 20,971
Depreciation
At 1 September 2023 10,763
Charge for the year 2,552
At 31 August 2024 13,315
Net book value
At 31 August 2024 7,656
At 31 August 2023 8,568
4 Debtors 2024 2023
£ £
Trade debtors 139,695 184,786
Other debtors 35,759 18,185
175,454 202,971
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 112,130 165,875
Trade creditors 4,782 3,269
Taxation and social security costs 99,161 88,413
216,073 257,557
6 Other information
Heart of the South Care Agency Limited is a private company limited by shares and incorporated in England. Its registered office is:
Health & Wellbeing Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
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