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Registered Number: 13612239
England and Wales

 

 

 

ASTORIA CARE LTD



Unaudited Filleted Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 11,408    14,521 
11,408    14,521 
Current assets      
Debtors 4 336,993    182,023 
Cash at bank and in hand 17,395    10,931 
354,388    192,954 
Creditors: amount falling due within one year 5 (111,940)   (59,386)
Net current assets 242,448    133,568 
 
Total assets less current liabilities 253,856    148,089 
Accruals and deferred income (4,965)   (4,650)
Net assets 248,891    143,439 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 248,890    143,438 
Shareholders' funds 248,891    143,439 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 12 June 2025 and were signed by:


-------------------------------
Claudiu Andrei Codreanu
Director
1
General Information
Astoria Care Ltd is a private company, limited by shares, registered in England and Wales, registration number 13612239, registration address 10 Goldfinch Drive, Clifton, Preston, PR4 0ZR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20 Straight Line
Fixtures and Fittings 20 Straight Line
Factored debts
The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 78 (2023 : 60).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 July 2023   8,233    8,233 
Additions 11,300    287    11,587 
Disposals    
At 30 June 2024 11,300    8,520    19,820 
Depreciation
At 01 July 2023 2,260    2,189    4,449 
Charge for year 2,260    1,703    3,963 
On disposals    
At 30 June 2024 4,520    3,892    8,412 
Net book values
Closing balance as at 30 June 2024 6,780    4,628    11,408 
Opening balance as at 01 July 2023 9,040    5,481    14,521 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 336,993    182,023 
336,993    182,023 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 109,841    55,875 
PAYE & Social Security 150    2,965 
Other Creditors 1,402    222 
Directors' Loan Accounts 547    324 
111,940    59,386 

2