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REGISTERED NUMBER: 07799353 (England and Wales)













YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024






YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTOR: Mrs M Sharma





REGISTERED OFFICE: 3 Lyttleton Court
Birmingham Street
Halesowen
West Midlands
B63 3HN





REGISTERED NUMBER: 07799353 (England and Wales)





ACCOUNTANTS: CUTTER & CO LTD
CHARTERED ACCOUNTANTS
3 Lyttleton Court
Birmingham Street
Halesowen
West Midlands
B63 3HN

YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

BALANCE SHEET
31ST DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,051 3,029
5,051 3,029

CURRENT ASSETS
Debtors 6 705,483 364,009
Cash at bank 9,493 28,362
714,976 392,371
CREDITORS
Amounts falling due within one year 7 288,889 183,061
NET CURRENT ASSETS 426,087 209,310
TOTAL ASSETS LESS CURRENT
LIABILITIES

431,138

212,339

CREDITORS
Amounts falling due after more than one
year

8

172,843

-
NET ASSETS 258,295 212,339

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 258,294 212,338
SHAREHOLDERS' FUNDS 258,295 212,339

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

BALANCE SHEET - continued
31ST DECEMBER 2024


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 director and authorised for issue on 8th April 2025 and were signed by:





Mrs M Sharma - Director


YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Your Care Services Brain Injury Specialists 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 represents the value of service provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of creditors due within one year.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Computer and office equipment - 33% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

2. ACCOUNTING POLICIES - continued

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 92 (2023 - 94 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st January 2024
and 31st December 2024 255,759
AMORTISATION
At 1st January 2024
and 31st December 2024 255,759
NET BOOK VALUE
At 31st December 2024 -
At 31st December 2023 -

5. TANGIBLE FIXED ASSETS
Computer
Fixtures and
and office
fittings equipment Totals
£    £    £   
COST
At 1st January 2024 11,145 17,409 28,554
Additions 289 3,476 3,765
At 31st December 2024 11,434 20,885 32,319
DEPRECIATION
At 1st January 2024 10,542 14,983 25,525
Charge for year 150 1,593 1,743
At 31st December 2024 10,692 16,576 27,268
NET BOOK VALUE
At 31st December 2024 742 4,309 5,051
At 31st December 2023 603 2,426 3,029

YOUR CARE SERVICES BRAIN INJURY
SPECIALISTS LIMITED (REGISTERED NUMBER: 07799353)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 136,002 286,338
Amounts owed by group undertakings 500,546 -
Other debtors 100 -
Prepayments and accrued income 68,835 77,671
705,483 364,009

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 27,986 5,896
Trade creditors 5,806 8,123
Corporation tax 116,662 68,919
Social security and other taxes 28,406 17,617
Pension Control 4,917 3,221
Wages and Salaries Control 425 250
Other creditors 100 -
Accrued expenses 104,587 79,035
288,889 183,061

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 30,208 -
Bank loans - 2-5 years 115,142 -
Bank loans more 5 yr by instal 27,493 -
172,843 -

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 27,493 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs M Sharma and Mr D Bhathal.

The company is a 100% subsidiary of Your Care Services Group Limited. Mrs M Sharma and Mr D Bhathal are the controlling parties by virtue of their 50% shareholding in Your Care Services Group Limited respectively.