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COMPANY REGISTRATION NUMBER: 4845507
Ingram Evans Care Limited
Filleted Unaudited Financial Statements
31 March 2025
Ingram Evans Care Limited
Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Ingram Evans Care Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ingram Evans Care Limited for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Ingram Evans Care Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Ingram Evans Care Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ingram Evans Care Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Ingram Evans Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ingram Evans Care Limited. You consider that Ingram Evans Care Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Ingram Evans Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
WALTER HUNTER & CO LIMITED Chartered accountants
24 Bridge Street Newport South Wales NP20 4SF
14 May 2025
Ingram Evans Care Limited
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
582
1,657
Current assets
Debtors
6
310,882
270,732
Cash at bank and in hand
93,144
25,605
---------
---------
404,026
296,337
Creditors: amounts falling due within one year
7
283,010
206,930
---------
---------
Net current assets
121,016
89,407
---------
--------
Total assets less current liabilities
121,598
91,064
Creditors: amounts falling due after more than one year
8
62,964
82,171
---------
--------
Net assets
58,634
8,893
---------
--------
Capital and reserves
Called up share capital
12
12
Profit and loss account
58,622
8,881
--------
-------
Shareholders funds
58,634
8,893
--------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Ingram Evans Care Limited
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 14 May 2025 , and are signed on behalf of the board by:
Mr R Harris
Director
Company registration number: 4845507
Ingram Evans Care Limited
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 359 Caerphilly Road, Cardiff, CF14 4QF.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis which assumes the continuing support of the directors. This support will continue for the foreseeable future.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 20 (2024: 21 ).
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 April 2024 and 31 March 2025
6,157
6,157
-------
-------
Depreciation
At 1 April 2024
4,500
4,500
Charge for the year
1,075
1,075
-------
-------
At 31 March 2025
5,575
5,575
-------
-------
Carrying amount
At 31 March 2025
582
582
-------
-------
At 31 March 2024
1,657
1,657
-------
-------
6. Debtors
2025
2024
£
£
Trade debtors
134,002
120,551
Other debtors
176,880
150,181
---------
---------
310,882
270,732
---------
---------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
22,703
41,743
Trade creditors
41,302
18,796
Corporation tax
39,266
115
Social security and other taxes
100,068
74,305
Pension creditor
2,641
1,784
Other creditors
77,030
70,187
---------
---------
283,010
206,930
---------
---------
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
62,964
82,171
--------
--------
9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:
2025
2024
£
£
Not later than 1 year
60,090
46,150
Later than 1 year and not later than 5 years
99,737
108,203
---------
---------
159,827
154,353
---------
---------
10. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mr R Harris
( 68,646)
( 21,312)
51,065
( 38,893)
Mr D Lakin
8,935
( 21,312)
1,000
( 11,377)
--------
--------
--------
--------
( 59,711)
( 42,624)
52,065
( 50,270)
--------
--------
--------
--------
2024
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mr R Harris
( 83,805)
15,159
( 68,646)
Mr D Lakin
9,247
( 312)
8,935
--------
----
--------
--------
( 74,558)
( 312)
15,159
( 59,711)
--------
----
--------
--------
11. Related party transactions
The company was under the control of its director and shareholder, Mr R Harris , throughout the current year. During the year the company paid sale commissions, at arm's-length, totalling £40,200 (2024: £37,018) to Mr M Williams a director of the company. No other related party transactions were undertaken such as are required to be disclosed under FRS 102.