IRIS Accounts Production v25.1.3.33 04395039 Board of Directors 1.9.23 31.8.24 31.8.24 Medium entities true false true true false false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh043950392023-08-31043950392024-08-31043950392023-09-012024-08-31043950392022-08-31043950392022-09-012023-08-31043950392023-08-3104395039ns15:EnglandWales2023-09-012024-08-3104395039ns14:PoundSterling2023-09-012024-08-3104395039ns10:Director12023-09-012024-08-3104395039ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3104395039ns10:MediumEntities2023-09-012024-08-3104395039ns10:Audited2023-09-012024-08-3104395039ns10:Medium-sizedCompaniesRegimeForDirectorsReport2023-09-012024-08-3104395039ns10:Medium-sizedCompaniesRegimeForAccounts2023-09-012024-08-3104395039ns10:FullAccounts2023-09-012024-08-310439503912023-09-012024-08-3104395039ns10:OrdinaryShareClass12023-09-012024-08-3104395039ns10:Director22023-09-012024-08-3104395039ns10:Director32023-09-012024-08-3104395039ns10:Director42023-09-012024-08-3104395039ns10:CompanySecretary12023-09-012024-08-3104395039ns10:RegisteredOffice2023-09-012024-08-3104395039ns5:CurrentFinancialInstruments2024-08-3104395039ns5:CurrentFinancialInstruments2023-08-3104395039ns5:Non-currentFinancialInstruments2024-08-3104395039ns5:Non-currentFinancialInstruments2023-08-3104395039ns5:ShareCapital2024-08-3104395039ns5:ShareCapital2023-08-3104395039ns5:RetainedEarningsAccumulatedLosses2024-08-3104395039ns5:RetainedEarningsAccumulatedLosses2023-08-3104395039ns5:ShareCapital2022-08-3104395039ns5:RetainedEarningsAccumulatedLosses2022-08-3104395039ns5:RetainedEarningsAccumulatedLosses2022-09-012023-08-3104395039ns5:RetainedEarningsAccumulatedLosses2023-09-012024-08-3104395039ns5:NetGoodwill2023-09-012024-08-3104395039ns5:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3104395039ns5:LandBuildingsns5:OwnedOrFreeholdAssets2023-09-012024-08-3104395039ns5:FurnitureFittings2023-09-012024-08-3104395039ns5:MotorVehicles2023-09-012024-08-3104395039ns5:ComputerEquipment2023-09-012024-08-3104395039ns5:OwnedAssets2023-09-012024-08-3104395039ns5:OwnedAssets2022-09-012023-08-3104395039ns5:NetGoodwill2022-09-012023-08-310439503912023-09-012024-08-310439503912022-09-012023-08-310439503922023-09-012024-08-310439503922022-09-012023-08-3104395039ns5:NetGoodwill2023-08-3104395039ns5:NetGoodwill2024-08-3104395039ns5:NetGoodwill2023-08-3104395039ns5:LandBuildings2023-08-3104395039ns5:FurnitureFittings2023-08-3104395039ns5:MotorVehicles2023-08-3104395039ns5:ComputerEquipment2023-08-3104395039ns5:LandBuildings2023-09-012024-08-3104395039ns5:LandBuildings2024-08-3104395039ns5:FurnitureFittings2024-08-3104395039ns5:MotorVehicles2024-08-3104395039ns5:ComputerEquipment2024-08-3104395039ns5:LandBuildings2023-08-3104395039ns5:FurnitureFittings2023-08-3104395039ns5:MotorVehicles2023-08-3104395039ns5:ComputerEquipment2023-08-3104395039ns5:UnlistedNon-exchangeTradedns5:CostValuation2023-08-3104395039ns5:UnlistedNon-exchangeTraded2024-08-3104395039ns5:UnlistedNon-exchangeTraded2023-08-3104395039ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3104395039ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3104395039ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-08-3104395039ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-08-3104395039ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-08-3104395039ns5:WithinOneYear2024-08-3104395039ns5:WithinOneYear2023-08-3104395039ns5:BetweenOneFiveYears2024-08-3104395039ns5:BetweenOneFiveYears2023-08-3104395039ns5:AllPeriods2024-08-3104395039ns5:AllPeriods2023-08-3104395039ns5:DeferredTaxation2023-08-3104395039ns5:DeferredTaxation2023-09-012024-08-3104395039ns5:DeferredTaxation2024-08-3104395039ns10:OrdinaryShareClass12024-08-3104395039ns5:RetainedEarningsAccumulatedLosses2023-08-31
REGISTERED NUMBER: 04395039 (England and Wales)








STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

ALTOGETHER CARE - CARE AT HOME LIMITED

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Strategic Report 2

Report of the Directors 4

Report of the Independent Auditors 6

Income Statement 10

Balance Sheet 11

Statement of Changes in Equity 12

Cash Flow Statement 13

Notes to the Cash Flow Statement 14

Notes to the Financial Statements 16


ALTOGETHER CARE - CARE AT HOME LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: C L Crocker-Westlake
S P Knell
L M Westlake
B Westlake



SECRETARY: L M Westlake



REGISTERED OFFICE: 21 Glendinning Avenue
Weymouth
Dorset
DT4 7QF



REGISTERED NUMBER: 04395039 (England and Wales)



SENIOR STATUTORY
AUDITOR:
Andrew A Clark FCA



AUDITORS: Carter & Coley Limited
Chartered Accountants and Statutory Auditor
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2024


The directors present their strategic report for the year ended 31 August 2024.

REVIEW OF BUSINESS
The company achieved a turnover of £20,011,915 compared to £12,961,086 in the previous year; an increase of
£7,050,829 (54.4%). The company generated a total pre-tax profit of £5,364,075 (2023 - £3,181,106) an
increase of £2,182,969 (68.6%).

The company's key financial and other performance indicators during the year were as follows:

Financial KPIs 2024 2023
Revenue per hour of care delivered £24.25 £21.81

The company's non-financial key performance indicators are hours delivered.

Disabled Persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitude of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Engagement With Employees

Our workforce is our most valuable asset. We invest in training development, coaching and skills acquisition to ensure the required knowledge and behaviours are aligned with the Company's strategy and values. Personal development of our employees is a key pillar of the Company's strategy, and every employee is encouraged to utilise training for their career and personal development. The board regards the group employees as critical to deliver the vision, values and outcomes needed to meet our wider stakeholder expectations. It has established a number of channels to allow employees to be heard whether to raise concerns, make improvement suggestions or simply to appreciate how we work with them.


ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2024

PRINCIPAL RISKS AND UNCERTAINTIES
Competitive and market risks

The company is subject to competitive markets which it mitigates with competitive pricing and confidence in the quality of care it provides.

Exposure to Credit, Liquidity and Cash Flow Risk

The company's operations include significant contracts with local authorities and primary care trusts to provide care in the community. These contracts are for fixed periods of time and the directors are satisfied that the company has limited exposure to credit risk as these services are, essentially, centrally funded and pay within the agreed terms. The company's liquidity risk is managed by ensuring reasonable trade credit payment terms with its suppliers and maintaining significant cash balances.

Regulatory Risk

The care sector is a highly regulated environment requiring specialist skills and training to work within the community. Management ensure all staff have sufficient training to deliver a high standard of care.

ON BEHALF OF THE BOARD:





B Westlake - Director


29 May 2025

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 AUGUST 2024


The directors present their report with the financial statements of the company for the year ended 31 August 2024.

PRINCIPAL ACTIVITY
The principal activity of the company is providing specialised care at the home of the patient.

DIVIDENDS
No dividends will be distributed for the year ended 31 August 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 September 2023 to the date of this report.

C L Crocker-Westlake
S P Knell
L M Westlake
B Westlake

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 AUGUST 2024


AUDITORS
The auditors, Carter & Coley Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





B Westlake - Director


29 May 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ALTOGETHER CARE - CARE AT HOME LIMITED


Opinion
We have audited the financial statements of Altogether Care - Care at Home Limited (the 'company') for the year ended 31 August 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 August 2024 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ALTOGETHER CARE - CARE AT HOME LIMITED


Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ALTOGETHER CARE - CARE AT HOME LIMITED


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In order that we can understand the legal and regulatory frameworks that apply to the company we have utilised our existing knowledge of the business and which has been supported by discussions with directors. The audit team are briefed on these laws and regulations so that they can remain vigilant for non-compliance throughout the entire audit process.

The operational regulations which directly affect the financial statements or their notes include:
- Care Quality Commission regulations
- Health and safety laws
- GDPR
- Food hygiene laws
- Employment law and pension law

Any non-compliance with these operational regulations could result in fines and penalties that may have a material impact on the amounts disclosed within the financial statements.

Our method of identifying risks of material misstatement due to fraud include assessing events and conditions within the company that may be more susceptible to fraud due to the opportunities or incentives that exist therein. We have made enquiries to directors regarding their knowledge of any instances of fraud and we have investigated unusual transactions and unexpected relationships. We consider the potential for fraud to be highest in the areas of recognition of income and misappropriation of income.

Audit procedures are designed to respond to risks of material misstatement due to irregularities, including fraud.

As a result of our risk assessment procedures, we have planned and performed the following procedures to identify non-compliance with laws and regulations described above:

- Testing the disclosures contained within the financial statements to supporting evidence and ensuring compliance with relevant laws and regulations identified as having an effect on the financial statements.

- Discussion with directors relating to non-compliance with the laws and regulations identified as having an effect on the financial statements.

- Reviewing Care Quality Commission inspection reports to identify any non-compliance with laws and regulations.

- Performing substantive testing with regards to employees. Ensuring that employment contracts are on file, payroll is being operated correctly and, where necessary, pension deductions are being made.

- Performing analytical procedures to identify unusual and unexpected transactions that indicate potential material misstatement due to fraud.

- Controls related to revenue recognition were reviewed and substantive testing was undertaken to ensure that revenue is recognised in line with the company's accounting policy and in line with accounting standards.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ALTOGETHER CARE - CARE AT HOME LIMITED


- Risks relating to management override of controls were addressed by testing the appropriateness of journal entries and other adjustments. An assessment of whether accounting estimates are indicative of potential bias was undertaken.

- Unusual transactions were reviewed with directors to ensure that the commercial reasoning was reasonable within the normal course of business.

Due to the inherent limitations of an audit, there is an unavoidable risk that, despite properly planning and performing our audit in accordance with auditing standards, some material misstatements may not have been detected.

Auditing standards limit the audit procedures required to identify non-compliance with other operational laws and regulations to enquiry of directors and management and inspection of any correspondence. If a breach of operational regulations is not evident from relevant correspondence or disclosed to us, an audit is unlikely to detect that breach. In addition, the further removed non-compliance with laws and regulations is from the events and transactions included in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, the risk of not detecting material misstatement from due to fraud is higher than the risk of one not being detected through error as fraud may involve deliberate concealment through collusion, forgery, misrepresentations and intentional omissions.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Andrew A Clark FCA (Senior Statutory Auditor)
for and on behalf of Carter & Coley Limited
Chartered Accountants and Statutory Auditor
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

29 May 2025

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

INCOME STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024

2024 2023
Notes £    £   

TURNOVER 20,011,915 12,961,086

Cost of sales 13,411,911 8,631,870
GROSS PROFIT 6,600,004 4,329,216

Administrative expenses 1,417,907 1,437,307
5,182,097 2,891,909

Other operating income 21,000 56,265
OPERATING PROFIT 4 5,203,097 2,948,174

Income from fixed asset investments 248,173 278,562
5,451,270 3,226,736

Interest payable and similar expenses 5 69,627 45,630
PROFIT BEFORE TAXATION 5,381,643 3,181,106

Tax on profit 6 1,374,682 714,064
PROFIT FOR THE FINANCIAL YEAR 4,006,961 2,467,042

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 7 500,000 600,000
Tangible assets 8 3,116,107 2,191,021
Investments 9 3,850,000 3,850,000
7,466,107 6,641,021

CURRENT ASSETS
Stocks 10 1,180 4,030
Debtors 11 4,375,757 2,658,125
Cash at bank and in hand 3,624,369 1,920,512
8,001,306 4,582,667
CREDITORS
Amounts falling due within one year 12 1,783,792 1,479,460
NET CURRENT ASSETS 6,217,514 3,103,207
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,683,621

9,744,228

CREDITORS
Amounts falling due after more than one
year

13

(946,330

)

(1,015,802

)

PROVISIONS FOR LIABILITIES 16 (5,540 ) (3,636 )
NET ASSETS 12,731,751 8,724,790

CAPITAL AND RESERVES
Called up share capital 17 1,000 1,000
Retained earnings 18 12,730,751 8,723,790
SHAREHOLDERS' FUNDS 12,731,751 8,724,790

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2025 and were signed on its behalf by:





B Westlake - Director


ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 September 2022 1,000 6,256,748 6,257,748

Changes in equity
Total comprehensive income - 2,467,042 2,467,042
Balance at 31 August 2023 1,000 8,723,790 8,724,790

Changes in equity
Total comprehensive income - 4,006,961 4,006,961
Balance at 31 August 2024 1,000 12,730,751 12,731,751

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024

2024 2023
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 3,698,412 1,832,293
Interest paid (69,627 ) (45,630 )
Tax paid (1,176,187 ) (136,567 )
Net cash from operating activities 2,452,598 1,650,096

Cash flows from investing activities
Purchase of tangible fixed assets (965,123 ) (1,325,777 )
Sale of tangible fixed assets - 3,487
Dividends received 278,562 -
Net cash from investing activities (686,561 ) (1,322,290 )

Cash flows from financing activities
Loan repayments in year (62,180 ) (59,707 )
Net cash from financing activities (62,180 ) (59,707 )

Increase in cash and cash equivalents 1,703,857 268,099
Cash and cash equivalents at beginning
of year

2

1,920,512

1,652,413

Cash and cash equivalents at end of year 2 3,624,369 1,920,512

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024


1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS

2024 2023
£    £   
Profit before taxation 5,381,643 3,181,106
Depreciation charges 140,038 129,870
Loss on disposal of fixed assets - 2,775
Finance costs 69,627 45,630
Finance income (248,173 ) (278,562 )
5,343,135 3,080,819
Decrease/(increase) in stocks 2,850 (4,030 )
Increase in trade and other debtors (1,748,021 ) (1,404,574 )
Increase in trade and other creditors 100,448 160,078
Cash generated from operations 3,698,412 1,832,293

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 August 2024
31/8/24 1/9/23
£    £   
Cash and cash equivalents 3,624,369 1,920,512
Year ended 31 August 2023
31/8/23 1/9/22
£    £   
Cash and cash equivalents 1,920,512 1,652,413


ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1/9/23 Cash flow At 31/8/24
£    £    £   
Net cash
Cash at bank and in hand 1,920,512 1,703,857 3,624,369
1,920,512 1,703,857 3,624,369
Debt
Debts falling due within 1 year (62,583 ) (7,293 ) (69,876 )
Debts falling due after 1 year (1,015,802 ) 69,472 (946,330 )
(1,078,385 ) 62,179 (1,016,206 )
Total 842,127 1,766,036 2,608,163

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

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


1. STATUTORY INFORMATION

Altogether Care - Care at Home Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102
"The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies
Act 2006. The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - see below
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 15% on reducing balance

Freehold property is being depreciated on a straight line basis over 100 years.

Fixed assets are initially recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments
Investments are stated at cost less provision for impairment.

3. EMPLOYEES AND DIRECTORS
2024 2023
£    £   
Wages and salaries 11,477,979 7,521,497
Social security costs 975,294 567,503
Other pension costs 236,012 137,469
12,689,285 8,226,469

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


3. EMPLOYEES AND DIRECTORS - continued

The average number of employees during the year was as follows:
2024 2023

Administration and support 6 6
Care 505 436
511 442

2024 2023
£    £   
Directors' remuneration - -

4. OPERATING PROFIT

The operating profit is stated after charging:

2024 2023
£    £   
Other operating leases 212,104 183,121
Depreciation - owned assets 40,037 29,870
Loss on disposal of fixed assets - 2,775
Goodwill amortisation 100,000 100,000
Auditors' remuneration 10,000 13,000

5. INTEREST PAYABLE AND SIMILAR EXPENSES
2024 2023
£    £   
Interest on late tax 26,490 -
Other interest payable 43,137 45,630
69,627 45,630

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2024 2023
£    £   
Current tax:
UK corporation tax 1,372,778 710,543

Deferred tax 1,904 3,521
Tax on profit 1,374,682 714,064

Reconciliation of total tax charge included in profit and loss
The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

2024 2023
£    £   
Profit before tax 5,381,643 3,181,106
Profit multiplied by the standard rate of corporation tax in the UK of
25% (2023 - 25%)

1,345,411

795,277

Effects of:
Expenses not deductible for tax purposes - 8,277
Depreciation in excess of capital allowances 29,271 24,703

Lower rate of tax up to 31 March 23 - (114,193 )
Total tax charge 1,374,682 714,064

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


7. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 1,000,000
AMORTISATION
At 1 September 2023 400,000
Amortisation for year 100,000
At 31 August 2024 500,000
NET BOOK VALUE
At 31 August 2024 500,000
At 31 August 2023 600,000

8. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Office
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 2,185,221 40,708 2,754 26,060 2,254,743
Additions 957,723 - 7,400 - 965,123
At 31 August 2024 3,142,944 40,708 10,154 26,060 3,219,866
DEPRECIATION
At 1 September 2023 38,270 11,781 1,218 12,453 63,722
Charge for year 31,421 4,340 2,233 2,043 40,037
At 31 August 2024 69,691 16,121 3,451 14,496 103,759
NET BOOK VALUE
At 31 August 2024 3,073,253 24,587 6,703 11,564 3,116,107
At 31 August 2023 2,146,951 28,927 1,536 13,607 2,191,021

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


9. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 September 2023
and 31 August 2024 3,850,000
NET BOOK VALUE
At 31 August 2024 3,850,000
At 31 August 2023 3,850,000

10. STOCKS
2024 2023
£    £   
Stocks 1,180 4,030

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 483,658 697,913
Other debtors 3,006,867 1,311,083
Prepayments and accrued income 885,232 649,129
4,375,757 2,658,125

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans (see note 14) 69,876 62,583
Trade creditors 166,835 169,605
Corporation tax 660,526 463,935
Social security and other taxes 264,821 189,237
Other creditors 553,984 553,984
Accruals and deferred income 67,750 40,116
1,783,792 1,479,460

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Other loans (see note 14) 946,330 1,015,802

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


14. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Other loans 69,876 62,583

Amounts falling due between one and two years:
Other loans - 1-2 years 72,491 64,925

Amounts falling due between two and five years:
Other loans - 2-5 years 318,127 284,926

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 555,712 665,951

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 51,174 32,478
Between one and five years 85,696 47,597
136,870 80,075

16. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 5,540 3,636

Deferred
tax
£   
Balance at 1 September 2023 3,636
Provided during year 1,904
Balance at 31 August 2024 5,540

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


17. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary 1 1,000 1,000

18. RESERVES
Retained
earnings
£   

At 1 September 2023 8,723,790
Profit for the year 4,006,961
At 31 August 2024 12,730,751

19. CONTINGENT LIABILITIES

Altogether Care - Care at Home Ltd has a cross guarantee in place in support of the bank loan taken out by Altogether Care LLP. The value of the loan guaranteed in Altogether Care LLP is £3,387,350 (2023 - £3,594,617).

Altogether Care - Care at Home Ltd is a member of a VAT group in which Altogether Care - Contract Management Ltd is the representative member. Altogether Care - Care at Home Ltd is jointly and severally liable for any VAT debts that occur as a result of filings made on behalf of this group. At the balance sheet date the total amount owed to HM Revenue and Customs by Altogether Care - Contract Management Ltd in respect of VAT is £90,952 (2023 - £189,055).

ALTOGETHER CARE - CARE AT HOME LIMITED (REGISTERED NUMBER

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


20. RELATED PARTY DISCLOSURES

At the balance sheet date the Company had received loans from the directors of £553,584 (2023 - £553,584). These loans are interest free and repayable on demand. These loans are disclosed within other creditors falling due within one year.

Altogether Care LLP

A partnership under common control.

At the balance sheet date Altogether Care LLP had received loans from Altogether Care - Care at Home Ltd of £2,894,330 (2023 - £1,180,460). These loans are interest free and repayable on demand. These loans are disclosed within debtors falling due within one year.

At the balance sheet date Altogether Care - Care at Home Ltd had received loans from Altogether Care LLP of £1,016,205 (2023 - £1,078,385). These loans bear interest at a market rate and are repayable in installments as disclosed within the financial statements.

The company has made an investment in Altogether Care LLP of £3,850,000 (2023 - £3,850,000). This amount is disclosed within fixed asset investments.


Altogether Care - Contract Management Ltd

A company under common control.

At the balance sheet date Altogether Care - Contract Management Ltd had received loans from Altogether Care - Care at Home Ltd of £94,093 (2023 - £86,533). These loans are interest free and repayable on demand. These loans are disclosed within debtors falling due within one year.

No compensation has been paid to key management personnel in the current or previous period.

21. CONTROLLING PARTY

In the opinion of the directors no individual exercised overall control of the company in the current or previous period.