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Registered number: 10437451










ONECALL24 HEALTHCARE LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ONECALL24 HEALTHCARE LIMITED
REGISTERED NUMBER: 10437451

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 5 
3,650
5,874

Tangible assets
 6 
9,303
7,635

  
12,953
13,509

Current assets
  

Debtors: amounts falling due within one year
 7 
2,006,224
1,517,193

Cash at bank and in hand
 8 
384,309
199,680

  
2,390,533
1,716,873

Creditors: amounts falling due within one year
 9 
(1,270,799)
(1,359,327)

Net current assets
  
 
 
1,119,734
 
 
357,546

Total assets less current liabilities
  
1,132,687
371,055

  

Net assets
  
1,132,687
371,055


Capital and reserves
  

Called up share capital 
 11 
1,057
1,057

Profit and loss account
  
1,131,630
369,998

  
1,132,687
371,055


Page 1

 
ONECALL24 HEALTHCARE LIMITED
REGISTERED NUMBER: 10437451
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 comprehensive income 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 23 May 2025.




M J Betteridge
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
ONECALL24 HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

OneCall 24 Healthcare Limited is a private Company, limited by shares, incorporated in England and Wales (no.10437451).  The address of the registered office and primary place of business is 239 Old Marylebone Road, London, NW1 5QT. The principal activity of the Company is the provision of person-centred specialist care for adults and children living in their own homes with complex care needs. 

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 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 following principal accounting policies have been applied:

 
2.2

Going concern

Given the Company's performance in the current period and having prepared forecasts, the directors have concluded there is a reasonable expectation that the Company has adequate resources to continue in the operational existence for the foreseeable future, being a period of at least 12 months from the date of signing the financial statements, and for this reason have adopted the going concern basis in preparing these financial statements. 

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
ONECALL24 HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Interest income

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

 
2.6

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.

 
2.7

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

 
ONECALL24 HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 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.

Intangible assets are amortised over a useful economic life of 3 years straight line. 

 
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

 
ONECALL24 HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%
straight line
Computer equipment
-
20%
straight line

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

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.

 
2.12

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.

 
2.13

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.

 
2.14

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

 
ONECALL24 HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of financial statements in conformity with generally accepted accounting practices
requires management to make estimates and judgements that affect the reported amounts of assets and
liabilities, the disclosure of contingent assets and liabilities at the balance sheet date and the reported
amounts of revenue and expenses during the period.


4.


Employees

The average monthly number of employees, including directors, during the year was 196 (2023 - 146).


5.


Intangible assets




Computer software

£



Cost


At 1 October 2023
11,641



At 30 September 2024

11,641



Amortisation


At 1 October 2023
5,767


Charge for the year on owned assets
2,224



At 30 September 2024

7,991



Net book value



At 30 September 2024
3,650



At 30 September 2023
5,874



Page 7

 
ONECALL24 HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 October 2023
611
11,939
12,550


Additions
1,009
3,790
4,799



At 30 September 2024

1,620
15,729
17,349



Depreciation


At 1 October 2023
90
4,825
4,915


Charge for the year on owned assets
204
2,927
3,131



At 30 September 2024

294
7,752
8,046



Net book value



At 30 September 2024
1,326
7,977
9,303



At 30 September 2023
521
7,114
7,635


7.


Debtors

2024
2023
£
£


Trade debtors
1,362,873
1,078,008

Other debtors
7,574
11,139

Prepayments and accrued income
610,603
408,305

Deferred taxation
25,174
19,741

2,006,224
1,517,193


Page 8

 
ONECALL24 HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
384,309
199,680

384,309
199,680



9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Payments received on account
(4,082)
-

Trade creditors
3,519
12,253

Amounts owed to group undertakings
278,084
779,527

Corporation tax
266,763
125,518

Other taxation and social security
250,875
140,442

Other creditors
198,568
105,713

Accruals and deferred income
277,072
195,874

1,270,799
1,359,327



10.


Deferred taxation




2024


£






At beginning of year
19,741


Charged to profit or loss
5,433



At end of year
25,174

The deferred tax asset is made up as follows:

2024
2023
£
£


Fixed asset timing differences
(2,326)
(1,909)

Short term timing differences
27,500
21,650

25,174
19,741

Page 9

 
ONECALL24 HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



930 (2023 - 930) X shares of £1.00 each
930
930
127 (2023 - 127) Y shares of £1.00 each
127
127

1,057

1,057

Both classes of shares have attached to them full voting, dividend and capital distribution rights and rank pari passu in all respects with other classes of shares. 



12.


Related party transactions

One Call 24 Limited is the parent company. During the year, One Call 24 Limited incurred costs of £846,585 (2023 - £534,971) and recharged these to the company. One Call 24 Limited paid £945,000 (2023 - £425,000) to the company during the year and received £1,469,675 (2023 - £600,000) from OneCall24 Healthcare Limited. The company made sales of £272,894 (2023 - £46,287) on behalf of One Call 24 Limited. At the balance sheet date, the company owed £278,084 (2023 - £779,527) to One Call 24 Limited. The loan is repayable on demand and interest is charged at Barclays Bank base rate.


13.


Controlling party

The ultimate controlling party is the parent company, One Call 24 Limited. The registered office of One Call 24 Limited is 239 Old Marylebone Road, London, NW1 5QT. 
One Call 24 Limited is also the holding company in which this Company's results are consolidated. 


14.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2024 was unqualified.

The audit report was signed on 23 May 2025 by Michael Parry (Senior Statutory Auditor) on behalf of Ryecroft Glenton.

Page 10