Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-22492023-06-01falseNo description of principal activity46falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06178638 2023-06-01 2024-05-31 06178638 2022-06-01 2023-05-31 06178638 2024-05-31 06178638 2023-05-31 06178638 2022-06-01 06178638 c:Director1 2023-06-01 2024-05-31 06178638 d:PlantMachinery 2023-06-01 2024-05-31 06178638 d:PlantMachinery 2024-05-31 06178638 d:PlantMachinery 2023-05-31 06178638 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 06178638 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 06178638 d:MotorVehicles 2023-06-01 2024-05-31 06178638 d:MotorVehicles 2024-05-31 06178638 d:MotorVehicles 2023-05-31 06178638 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 06178638 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 06178638 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 06178638 d:LeasedAssetsHeldAsLessee 2023-06-01 2024-05-31 06178638 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-31 06178638 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-31 06178638 d:CurrentFinancialInstruments 2024-05-31 06178638 d:CurrentFinancialInstruments 2023-05-31 06178638 d:Non-currentFinancialInstruments 2024-05-31 06178638 d:Non-currentFinancialInstruments 2023-05-31 06178638 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 06178638 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 06178638 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 06178638 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 06178638 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-05-31 06178638 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-05-31 06178638 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 06178638 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-05-31 06178638 d:ShareCapital 2024-05-31 06178638 d:ShareCapital 2023-05-31 06178638 d:SharePremium 2024-05-31 06178638 d:SharePremium 2023-05-31 06178638 d:RetainedEarningsAccumulatedLosses 2024-05-31 06178638 d:RetainedEarningsAccumulatedLosses 2023-05-31 06178638 c:OrdinaryShareClass1 2023-06-01 2024-05-31 06178638 c:OrdinaryShareClass1 2024-05-31 06178638 c:OrdinaryShareClass1 2023-05-31 06178638 c:OrdinaryShareClass2 2023-06-01 2024-05-31 06178638 c:OrdinaryShareClass2 2024-05-31 06178638 c:OrdinaryShareClass2 2023-05-31 06178638 c:OrdinaryShareClass3 2023-06-01 2024-05-31 06178638 c:OrdinaryShareClass3 2024-05-31 06178638 c:OrdinaryShareClass3 2023-05-31 06178638 c:OrdinaryShareClass4 2023-06-01 2024-05-31 06178638 c:OrdinaryShareClass4 2024-05-31 06178638 c:OrdinaryShareClass4 2023-05-31 06178638 c:FRS102 2023-06-01 2024-05-31 06178638 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06178638 c:FullAccounts 2023-06-01 2024-05-31 06178638 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06178638 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 06178638 d:AcceleratedTaxDepreciationDeferredTax 2023-05-31 06178638 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2023-06-01 2024-05-31 06178638 2 2023-06-01 2024-05-31 06178638 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-05-31 06178638 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-05-31 06178638 d:LeasedAssetsHeldAsLessee 2024-05-31 06178638 d:LeasedAssetsHeldAsLessee 2023-05-31 06178638 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 06178638














RED ALERT TELECARE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MAY 2024

 
RED ALERT TELECARE LIMITED
REGISTERED NUMBER:06178638

BALANCE SHEET
AS AT 31 MAY 2024

As restated
2024
2023
Note

Fixed assets
  

Intangible assets
 4 
94,998
90,697

Tangible assets
 5 
136,803
104,752

  
231,801
195,449

Current assets
  

Stocks
  
11,872
6,530

Debtors: amounts falling due within one year
 6 
904,808
681,795

Cash at bank and in hand
 7 
1,847
23,694

  
918,527
712,019

Creditors: amounts falling due within one year
 8 
(1,031,236)
(692,626)

Net current (liabilities)/assets
  
 
 
(112,709)
 
 
19,393

Total assets less current liabilities
  
119,092
214,842

Creditors: amounts falling due after more than one year
 9 
(53,682)
(21,567)

Provisions for liabilities
  

Deferred tax
 11 
(12,678)
(5,151)

Net assets
  
£52,732
£188,124


Capital and reserves
  

Called up share capital 
 12 
106
106

Share premium account
  
3,994
3,994

Profit and loss account
  
48,632
184,024

  
£52,732
£188,124


Page 1

 
RED ALERT TELECARE LIMITED
REGISTERED NUMBER:06178638

BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 May 2025.




___________________________
Mr C A Gawler
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
RED ALERT TELECARE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Red Alert Telecare Limited is a private company limited by shares and is incorporated in England and Wales. The company registration number is 06178638. The registered office of the company is The Courtyard Orbital Park, Sevington, Ashford, Kent, TN24 0SY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
RED ALERT TELECARE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
RED ALERT TELECARE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
RED ALERT TELECARE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)


2.10
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as per below.

Depreciation is provided on the following basis:

Plant and machinery
-
20% - 25% straight line/ reducing balance basis
Motor vehicles
-
25% straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.14

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 6

 
RED ALERT TELECARE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.16

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 46 (2023 - 49).


4.


Intangible assets




Development expenditure



Cost


At 1 June 2023
98,800


Additions
4,301



At 31 May 2024

103,101



Amortisation


At 1 June 2023
8,103



At 31 May 2024

8,103



Net book value



At 31 May 2024
£94,998



At 31 May 2023
£90,697



Page 7

 
RED ALERT TELECARE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total



Cost or valuation


At 1 June 2023
119,078
261,330
380,408


Additions
20,594
58,388
78,982


Disposals
-
(50,327)
(50,327)



At 31 May 2024

139,672
269,391
409,063



Depreciation


At 1 June 2023
97,716
177,941
275,657


Charge for the year on owned assets
17,966
-
17,966


Charge for the year on financed assets
-
28,964
28,964


Disposals
-
(50,327)
(50,327)



At 31 May 2024

115,682
156,578
272,260



Net book value



At 31 May 2024
£23,990
£112,813
£136,803



At 31 May 2023
£21,362
£83,389
£104,751

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023


Motor vehicles
77,510
83,389

£77,510
£83,389

Page 8

 
RED ALERT TELECARE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Debtors

2024
2023


Trade debtors
736,279
587,848

Amounts owed by related companies
-
823

Other debtors
6,816
250

Prepayments and accrued income
160,809
91,970

Tax recoverable
904
904

£904,808
£681,795



7.


Cash and cash equivalents

2024
2023

Cash at bank and in hand
1,847
23,694

Less: bank overdrafts
(26,299)
-

£(24,452)
£23,694



8.


Creditors: Amounts falling due within one year

2024
2023

Bank overdrafts
26,299
-

Bank loans
10,000
10,000

Trade creditors
628,274
410,074

Other taxation and social security
147,845
92,439

Obligations under finance lease and hire purchase contracts
36,239
91,922

Other creditors
147,179
67,350

Accruals and deferred income
35,400
20,841

£1,031,236
£692,626


Finance lease and hire purchase contracts are secured on the assets concerned.


9.


Creditors: Amounts falling due after more than one year

2024
2023

Bank loans
11,597
21,567

Net obligations under finance leases and hire purchase contracts
42,085
-

£53,682
£21,567


Page 9

 
RED ALERT TELECARE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023

Amounts falling due within one year

Bank loans
10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000

Amounts falling due 2-5 years

Bank loans
1,597
11,567


£21,597
£31,567



11.


Deferred taxation




2024
2023





At beginning of year
(5,151)
(6,263)


Charged to profit or loss
(7,527)
1,112



At end of year
£(12,678)
£(5,151)

The provision for deferred taxation is made up as follows:

2024
2023


Accelerated capital allowances
(12,678)
(5,151)

£(12,678)
£(5,151)


12.


Share capital

2024
2023
Allotted, called up and fully paid



52 (2023 - 52) Ordinary shares of £1.00 each
52
52
24 (2023 - 24) A ordinary shares of £1.00 each
24
24
24 (2023 - 24) B Ordinary shares of £1.00 each
24
24
6 (2023 - 6) D Ordinary shares of £1.00 each
6
6

£106

£106


Page 10

 
RED ALERT TELECARE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

13.


Prior year adjustment

The prior year adjustment includes the reversal of sales invoices that were raised in error of £29,640 and a reduction of the corporation tax liability. 


14.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £7,163 (2023 - £5,146) were payable to the fund at the balance sheet date and are included in creditors.

Page 11