Company registration number 06697289 (England and Wales)
ADVANCED CARING (DONCASTER) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
ADVANCED CARING (DONCASTER) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
ADVANCED CARING (DONCASTER) LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,385
887,095
Current assets
Debtors
5
151,159
167,737
Cash at bank and in hand
189,742
179,193
340,901
346,930
Creditors: amounts falling due within one year
6
(123,616)
(84,800)
Net current assets
217,285
262,130
Total assets less current liabilities
219,670
1,149,225
Creditors: amounts falling due after more than one year
7
(237,830)
(725,330)
Net (liabilities)/assets
(18,160)
423,895
Capital and reserves
Called up share capital
100
450,100
Profit and loss reserves
(18,260)
(26,205)
Total equity
(18,160)
423,895

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 22 May 2025 and are signed on its behalf by:
I Taylor
Director
Company Registration No. 06697289
ADVANCED CARING (DONCASTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

Advanced Caring (Doncaster) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 14, Clayfields Industrial Estate, Tickhill Road, Doncaster, United Kingdom, DN4 8QG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the directors are aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern.

 

The company currently meets its day to day working capital requirements with the help of loans from the director. It is the director's intention to continue to support the company financially and therefore there is a reasonable expectation that the company will have adequate resources to continue in operational existence for the forseeable future.

 

However, because not all future events or conditions can be predicted, this statement is not a guarantee as to the company's ability to continue as a going concern.

1.3
Turnover

Turnover comprises the value of fees receivable exclusive of Value Added Tax and is recognised when the service has been provided. The whole of the turnover is attributable to fees receivable from the operation of care homes.

1.4
Tangible fixed assets

Land and buildings, fixtures and fittings and motor vehicles are measured at cost less accumulated depreciation and accumulated impairment losses.

 

At each reporting date, land and buildings and fixtures and fittings are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

 

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of impairment is recognised immediately in profit or loss.

ADVANCED CARING (DONCASTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 3 -

Freehold property (revaluation model)

Freehold property is carried at fair value (revalued amount) less any subsequent accumulated depreciation and accumulated impairment losses.

 

Any revaluation surplus is recognised in other comprehensive income, except to the extent that they reverse a revaluation decrease that was previously recognised in profit or loss, and this is recognised in profit or loss. Any revaluation gains are recognised in a separate revaluation reserve in equity and any revaluation decreases are recognised in other comprehensive income to the extent they reverse a previous revaluation increase in relation to the same asset, and are otherwise recognised in profit or loss.

 

Depreciation has been computed to write off the cost of the land and buildings, fixtures and fittings and motor vehicles over their useful expected lives using the following rates:

Freehold land and buildings
1% on cost
Plant and equipment
25% on cost
Fixtures and fittings
50% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments

Trade and other debtors

Trade and other debtors are measured at transaction price less any impairment unless the arrangement

constitutes a financing transaction in which case the transaction is measured at the present value of the future

receipts discounted at the prevailing market rate of interest . Loans are initially measured at fair value and are

subsequently measured at amortised cost using the effective interest method less any impairment.

 

Trade and other creditors

Trade and other creditors are measured at their transaction price unless the arrangement constitutes a

financing transaction in which case the transaction is measured at present value of future payments

discounted at prevailing market rate of interest. Other financial liabilities are initially measured at fair value net

of their transaction costs. They are subsequently measured at amortised cost using the effective interest

method.amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ADVANCED CARING (DONCASTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

The directors consider that there are no significant judgements or estimates in the preparation of these financial statements.

 

ADVANCED CARING (DONCASTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
49
44
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 October 2023
885,000
46,754
931,754
Additions
-
0
2,053
2,053
Disposals
(885,000)
(9,298)
(894,298)
At 30 September 2024
-
0
39,509
39,509
Depreciation and impairment
At 1 October 2023 and 30 September 2024
-
0
37,124
37,124
Carrying amount
At 30 September 2024
-
0
2,385
2,385
At 30 September 2023
885,000
2,095
887,095
ADVANCED CARING (DONCASTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
4
Tangible fixed assets
(Continued)
- 6 -
Cost or valuation at 30 September 2024 is represented by;
Land and buildings
Plant and machinery etc
Total
£
£
£
Valuation in 2011
1,259,996
-
1,259,996
Valuation in 2016
(1,298,256)
-
(1,298,256)
Valuation in 2018
(504,110)
-
(504,110)
Valuation in 2020
980,680
-
980,680
Valuation in 2022
(350,000)
-
(350,000)
Valuation in 2023
(465,000)
(465,000)
Cost
1,261,690
39,509
1,301,199
Disposal
(885,000)
(885,000)
-
39,509
39,509
If freehold land and building had not been revalued they would have been included at the following historical costs:
2024
2023
£
£
Cost
-
1,261,690
Aggregate depreciation
-
140,039
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
97,730
122,351
Other debtors
53,429
45,386
151,159
167,737

Included within other debtors is £15,733 (2023: £6,542) of deferred tax due after more than one year.

ADVANCED CARING (DONCASTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 7 -
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
4,041
6,871
Corporation tax
13,853
25,192
Other taxation and social security
27,161
31,615
Other creditors
78,561
21,122
123,616
84,800
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
237,830
725,330
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