Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-272023-09-01falseCare services1616truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08670577 2023-09-01 2024-08-31 08670577 2022-09-01 2023-08-31 08670577 2024-08-31 08670577 2023-08-31 08670577 c:Director1 2023-09-01 2024-08-31 08670577 d:Buildings 2023-09-01 2024-08-31 08670577 d:Buildings 2024-08-31 08670577 d:Buildings 2023-08-31 08670577 d:Buildings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08670577 d:PlantMachinery 2023-09-01 2024-08-31 08670577 d:PlantMachinery 2024-08-31 08670577 d:PlantMachinery 2023-08-31 08670577 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08670577 d:MotorVehicles 2023-09-01 2024-08-31 08670577 d:MotorVehicles 2024-08-31 08670577 d:MotorVehicles 2023-08-31 08670577 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08670577 d:FurnitureFittings 2023-09-01 2024-08-31 08670577 d:FurnitureFittings 2024-08-31 08670577 d:FurnitureFittings 2023-08-31 08670577 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08670577 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08670577 d:CurrentFinancialInstruments 2024-08-31 08670577 d:CurrentFinancialInstruments 2023-08-31 08670577 d:Non-currentFinancialInstruments 2024-08-31 08670577 d:Non-currentFinancialInstruments 2023-08-31 08670577 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 08670577 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 08670577 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 08670577 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 08670577 d:ShareCapital 2024-08-31 08670577 d:ShareCapital 2023-08-31 08670577 d:RetainedEarningsAccumulatedLosses 2024-08-31 08670577 d:RetainedEarningsAccumulatedLosses 2023-08-31 08670577 c:FRS102 2023-09-01 2024-08-31 08670577 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08670577 c:FullAccounts 2023-09-01 2024-08-31 08670577 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08670577 d:HirePurchaseContracts d:WithinOneYear 2024-08-31 08670577 d:HirePurchaseContracts d:WithinOneYear 2023-08-31 08670577 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-08-31 08670577 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-08-31 08670577 2 2023-09-01 2024-08-31 08670577 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-08-31 08670577 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-08-31 08670577 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-08-31 08670577 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-08-31 08670577 d:LeasedAssetsHeldAsLessee 2024-08-31 08670577 d:LeasedAssetsHeldAsLessee 2023-08-31 08670577 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 08670577









STUARTS HOUSE CARE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
STUARTS HOUSE CARE LIMITED
REGISTERED NUMBER: 08670577

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
52,426
45,834

  
52,426
45,834

Current assets
  

Debtors: amounts falling due within one year
 5 
13,952
20,164

Cash at bank and in hand
 6 
3,684
4,556

  
17,636
24,720

Creditors: amounts falling due within one year
 7 
(26,840)
(21,450)

Net current (liabilities)/assets
  
 
 
(9,204)
 
 
3,270

Total assets less current liabilities
  
43,222
49,104

Creditors: amounts falling due after more than one year
 8 
(7,101)
(6,371)

  

Net assets
  
36,121
42,733


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
36,021
42,633

  
36,121
42,733


Page 1

 
STUARTS HOUSE CARE LIMITED
REGISTERED NUMBER: 08670577
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The director considers 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 director acknowledges her 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 27 May 2025.




................................................
Amanda Gover
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
STUARTS HOUSE CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Stuarts House Care Limited is a private company limited by share capital, incorporated in England and Wales. Principal activity of the Company throughout the year was that of supporting living and day care.

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:

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.

 
2.3

Interest income

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

Page 3

 
STUARTS HOUSE CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

Taxation

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.


 
2.7

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Property improvement
-
10%
Reducing balance basis
Plant and machinery
-
15%
Reducing balance basis
Motor vehicles
-
20%
Reducing balance basis
Fixtures and fittings
-
15%
Reducing balance 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.

Page 4

 
STUARTS HOUSE CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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 16 (2023 - 16).

Page 5

 
STUARTS HOUSE CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Property improvem'nt
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost or valuation


At 1 September 2023
8,286
86,392
31,794
14,722
141,194


Additions
500
12,500
-
3,209
16,209



At 31 August 2024

8,786
98,892
31,794
17,931
157,403



Depreciation


At 1 September 2023
4,718
59,787
21,521
9,334
95,360


Charge for the year on owned assets
407
5,864
2,055
1,291
9,617



At 31 August 2024

5,125
65,651
23,576
10,625
104,977



Net book value



At 31 August 2024
3,661
33,241
8,218
7,306
52,426



At 31 August 2023
3,568
26,605
10,273
5,388
45,834

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


2024
2023
£
£



Plant and machinery
10,625
5,816

Motor vehicles
6,908
8,635

17,533
14,451

Page 6

 
STUARTS HOUSE CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Trade debtors
12,789
20,164

Other debtors
1,163
-

13,952
20,164



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,684
4,556

3,684
4,556



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
232
386

Corporation tax
12,320
11,044

Other taxation and social security
6,974
5,780

Obligations under finance lease and hire purchase contracts
5,999
2,920

Accruals and deferred income
1,315
1,320

26,840
21,450





8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
7,101
6,371

7,101
6,371


Page 7

 
STUARTS HOUSE CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
5,998
2,920

Between 1-5 years
7,101
6,371

13,099
9,291

The hire purchase liability is secured over the asset concerned. 


10.


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. The pension cost charge represents contributions payable by the Company to the fund and amounted to £5,986 (2023 - £6,222). Contributions totaling £Nil (2023 - £Nil) were payable to the fund at the balance sheet date.


11.


Related party transactions

During the year the Company made rental payments to Little Down Farm of £14,710 (2023 - £16,130) this property is owned by the director, Amanda Gover.
During the year sales of £66,865 (2023 - £239,007) were made to G Gover, the directors son, at the year end £Nil (2023 - £670) was owing.


12.


Controlling party

The Company is controlled by the director, Amanda Gover, by virtue of her shareholding as described in the director's report.

 
Page 8