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Company registration number: 5149804
WINNIE CARE (MACCLESFIELD) LIMITED
Unaudited filleted financial statements
31 August 2024
WINNIE CARE (MACCLESFIELD) LIMITED
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
WINNIE CARE (MACCLESFIELD) LIMITED
Directors and other information
Director P. W. Hulbert
Secretary V. J. Tuck
Company number 5149804
Registered office Sylvan
Overdene
Victoria Terrace
Saltburn By The Sea
TS12 1JH
Accountants Broom Sturman & Co
251 Acklam Road
Acklam
Middlesbrough
TS5 7BW
WINNIE CARE (MACCLESFIELD) LIMITED
Accountants report to the director on the preparation of the
unaudited statutory financial statements of WINNIE CARE (MACCLESFIELD) LIMITED
Year ended 31 August 2024
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 August 2024 which comprise the statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Broom Sturman & Co
251 Acklam Road
Acklam
Middlesbrough
TS5 7BW
25 April 2025
WINNIE CARE (MACCLESFIELD) LIMITED
Statement of financial position
31 August 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 184,730 155,212
_______ _______
184,730 155,212
Current assets
Stocks 3,411 3,101
Debtors 6 137,745 181,655
Cash at bank and in hand 5,664 2,059
_______ _______
146,820 186,815
Creditors: amounts falling due
within one year 7 ( 279,210) ( 221,619)
_______ _______
Net current liabilities ( 132,390) ( 34,804)
_______ _______
Total assets less current liabilities 52,340 120,408
Creditors: amounts falling due
after more than one year 8 ( 48,621) ( 119,996)
_______ _______
Net assets 3,719 412
_______ _______
Capital and reserves
Called up share capital 2 2
Profit and loss account 3,717 410
_______ _______
Shareholders funds 3,719 412
_______ _______
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 25 April 2025 , and are signed on behalf of the board by:
P. W. Hulbert
Director
Company registration number: 5149804
WINNIE CARE (MACCLESFIELD) LIMITED
Statement of changes in equity
Year ended 31 August 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 September 2022 2 1,750 1,752
Profit for the year 120,160 120,160
_______ _______ _______
Total comprehensive income for the year - 120,160 120,160
Dividends paid and payable ( 121,500) ( 121,500)
_______ _______ _______
Total investments by and distributions to owners - ( 121,500) ( 121,500)
_______ _______ _______
At 31 August 2023 and 1 September 2023 2 410 412
Profit for the year 163,307 163,307
_______ _______ _______
Total comprehensive income for the year - 163,307 163,307
Dividends paid and payable ( 160,000) ( 160,000)
_______ _______ _______
Total investments by and distributions to owners - ( 160,000) ( 160,000)
_______ _______ _______
At 31 August 2024 2 3,717 3,719
_______ _______ _______
WINNIE CARE (MACCLESFIELD) LIMITED
Notes to the financial statements
Year ended 31 August 2024
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Sylvan, Overdene, Victoria Terrace, Saltburn By The Sea, TS12 1JH.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 15 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company 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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
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 or 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 in finance costs 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 82 (2023: 74 ).
5. Tangible assets
Fixtures, fittings and equipment Motor vehicles Total
£ £ £
Cost
At 1 September 2023 359,388 36,903 396,291
Additions 66,840 - 66,840
_______ _______ _______
At 31 August 2024 426,228 36,903 463,131
_______ _______ _______
Depreciation
At 1 September 2023 227,237 13,843 241,080
Charge for the year 31,561 5,760 37,321
_______ _______ _______
At 31 August 2024 258,798 19,603 278,401
_______ _______ _______
Carrying amount
At 31 August 2024 167,430 17,300 184,730
_______ _______ _______
At 31 August 2023 132,151 23,060 155,211
_______ _______ _______
6. Debtors
2024 2023
£ £
Trade debtors 18,060 54,082
Amounts owed by group undertakings and undertakings in which the company has a participating interest 83,289 93,659
Other debtors 36,396 33,914
_______ _______
137,745 181,655
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 35,687 13,603
Trade creditors 48,512 55,750
Corporation tax 26,107 29,751
Social security and other taxes 56,496 22,718
Other creditors 112,408 99,797
_______ _______
279,210 221,619
_______ _______
8. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans and overdrafts 48,621 119,996
_______ _______
9. Controlling party
The company is a wholly owned subsidiary of Winnie Properties Limited. Mr P W Hulbert (Director) is the largest shareholder of Winnie Properties Limited and has a controlling interest when acting in conjunction with any one of the other shareholders.