Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falsefalsetruefalse2024-04-01The principal activity of the company continued to be that of social work activities.1414The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12940213 2024-04-01 2025-03-31 12940213 2023-04-01 2024-03-31 12940213 2025-03-31 12940213 2024-03-31 12940213 c:Director1 2024-04-01 2025-03-31 12940213 c:Director2 2024-04-01 2025-03-31 12940213 d:OfficeEquipment 2024-04-01 2025-03-31 12940213 d:OfficeEquipment 2025-03-31 12940213 d:OfficeEquipment 2024-03-31 12940213 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12940213 d:ComputerEquipment 2024-04-01 2025-03-31 12940213 d:ComputerEquipment 2025-03-31 12940213 d:ComputerEquipment 2024-03-31 12940213 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12940213 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12940213 d:CurrentFinancialInstruments 2025-03-31 12940213 d:CurrentFinancialInstruments 2024-03-31 12940213 d:Non-currentFinancialInstruments 2025-03-31 12940213 d:Non-currentFinancialInstruments 2024-03-31 12940213 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12940213 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12940213 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 12940213 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 12940213 d:ShareCapital 2025-03-31 12940213 d:ShareCapital 2024-03-31 12940213 d:RetainedEarningsAccumulatedLosses 2025-03-31 12940213 d:RetainedEarningsAccumulatedLosses 2024-03-31 12940213 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 12940213 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 12940213 c:FRS102 2024-04-01 2025-03-31 12940213 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12940213 c:FullAccounts 2024-04-01 2025-03-31 12940213 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12940213 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 12940213









CHURCH BANK HOMECARE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
CHURCH BANK HOMECARE LTD
REGISTERED NUMBER: 12940213

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
868
426

  
868
426

Current assets
  

Stocks
  
200
-

Debtors: amounts falling due within one year
 6 
30,300
19,946

Cash at bank and in hand
 7 
8,314
3,898

  
38,814
23,844

Creditors: amounts falling due within one year
 8 
(19,832)
(11,647)

Net current assets
  
 
 
18,982
 
 
12,197

Total assets less current liabilities
  
19,850
12,623

Creditors: amounts falling due after more than one year
 9 
(2,721)
(4,436)

Provisions for liabilities
  

Deferred tax
  
(217)
-

  
 
 
(217)
 
 
-

Net assets
  
16,912
8,187


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
16,910
8,185

  
16,912
8,187


The directors consider 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 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 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
Page 1

 
CHURCH BANK HOMECARE LTD
REGISTERED NUMBER: 12940213
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

subject to the small companies regime.

The Company has opted not to file the profit and loss account 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 by: 




................................................
Mr M J Dutton
................................................
Mrs S A Dutton
Director
Director


Date: 11 June 2025

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

Page 2

 
CHURCH BANK HOMECARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Church Bank Homecare Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Church Bank House, Church Bank, Tattenhall, Chester, Cheshire, CH3 9QE.

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

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 3

 
CHURCH BANK HOMECARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

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.


 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance
Computer equipment
-
33%
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.

Page 4

 
CHURCH BANK HOMECARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.


3.


Judgments in applying accounting policies 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 revisions affects both current and future periods.

Page 5

 
CHURCH BANK HOMECARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Employees

The average monthly number of employees, including directors, during the year was 14 (2024 - 14).


5.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
-
1,060
1,060


Additions
239
706
945



At 31 March 2025

239
1,766
2,005



Depreciation


At 1 April 2024
-
633
633


Charge for the year on owned assets
60
444
504



At 31 March 2025

60
1,077
1,137



Net book value



At 31 March 2025
179
689
868



At 31 March 2024
-
426
426


6.


Debtors

2025
2024
£
£


Trade debtors
9,383
3,238

Other debtors
16,957
10,316

Prepayments and accrued income
3,960
6,392

30,300
19,946


Page 6

 
CHURCH BANK HOMECARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
8,314
3,898

8,314
3,898



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
916
3,955

Corporation tax
9,797
2,893

Other taxation and social security
2,833
-

Other creditors
3,766
2,999

Accruals and deferred income
2,520
1,800

19,832
11,647



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other creditors
2,721
4,436

2,721
4,436



10.


Deferred taxation




2025


£






Charged to profit or loss
(217)



At end of year
(217)

Page 7

 
CHURCH BANK HOMECARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
10.Deferred taxation (continued)

The deferred taxation balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(217)
-

(217)
-


11.


Related party transactions

The Company has made a loan to the Directors. The balance due to the company at the 31st March 2025 was £16,501.23 (2024: £10,314.81). No interest is charged and no terms have been agreed for repayment.

 
Page 8