2024-01-012024-12-312024-12-31false05889774TRELAWNEY CARE 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TRELAWNEY CARE LTD

Registered Number
05889774
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

TRELAWNEY CARE LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

BERRIMAN, Letitia Rosemary

Company Secretary

BERRIMAN, Peter

Registered Address

Trelawney Care Ltd, 1 The Setons Tolvaddon Business Park
Pool
Camborne
TR14 0HX

Registered Number

05889774 (England and Wales)
TRELAWNEY CARE LTD
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets49,75811,556
9,75811,556
Current assets
Debtors97,05736,011
Cash at bank and on hand200497
97,25736,508
Creditors amounts falling due within one year(332,125)(135,566)
Net current assets (liabilities)(234,868)(99,058)
Total assets less current liabilities(225,110)(87,502)
Creditors amounts falling due after one year(2,357)(4,465)
Net assets(227,467)(91,967)
Capital and reserves
Called up share capital33
Profit and loss account(227,470)(91,970)
Shareholders' funds(227,467)(91,967)
The financial statements were approved and authorised for issue by the Director on 13 June 2025, and are signed on its behalf by:
BERRIMAN, Letitia Rosemary
Director
Registered Company No. 05889774
TRELAWNEY CARE LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements 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 values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue is recognised across three key headings: Rendering Services: Revenue is recognised upon the successful completion of client visits, as outlined in the package of care agreements. Additionally, revenue is recognised upon the activation of retainers to hold a client's place during hospitalisation or emergency respite, charged at 50% of the purchase order value. Rental Income: Revenue from the hire out of commercial office space is recognised upon the completion of the rental period. Manual Handling Training: Revenue from manual handling training, where a designated Trelawney Care Ltd staff member is utilised for the training of external parties, is recognised upon the completion of the training sessions as per the terms of the agreement. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity.
2.Average number of employees

20242023
Average number of employees during the year5440
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2435,000
At 31 December 2435,000
Amortisation and impairment
At 01 January 2435,000
At 31 December 2435,000
Net book value
At 31 December 24-
At 31 December 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2411,556
Additions(1,798)
At 31 December 249,758
Net book value
At 31 December 249,758
At 31 December 2311,556