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Registered number: 07410954
Care Dynamics (Yorkshire) Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07410954
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 483,064 487,644
483,064 487,644
CURRENT ASSETS
Debtors 5 154,240 176,205
Cash at bank and in hand 340,083 257,577
494,323 433,782
Creditors: Amounts Falling Due Within One Year 6 (356,959 ) (361,852 )
NET CURRENT ASSETS (LIABILITIES) 137,364 71,930
TOTAL ASSETS LESS CURRENT LIABILITIES 620,428 559,574
Creditors: Amounts Falling Due After More Than One Year 7 (240,235 ) (253,716 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (7,890 ) -
NET ASSETS 372,303 305,858
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 372,103 305,658
SHAREHOLDERS' FUNDS 372,303 305,858
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss C H Dibbin
Director
Mrs D Gott
Director
23 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Care Dynamics (Yorkshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07410954 . The registered office is 297 - 301 Riddlesden, Keighley, BD20 5LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Plant & Machinery over 10 years
Fixtures & Fittings over 10 years
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 103 (2023: 105)
103 105
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 451,500 40,650 33,968 526,118
Additions - 751 - 751
As at 30 September 2024 451,500 41,401 33,968 526,869
Depreciation
As at 1 October 2023 - 28,819 9,655 38,474
Provided during the period - 2,521 2,810 5,331
As at 30 September 2024 - 31,340 12,465 43,805
Net Book Value
As at 30 September 2024 451,500 10,061 21,503 483,064
As at 1 October 2023 451,500 11,831 24,313 487,644
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 154,240 176,205
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,190 15,650
Corporation tax 41,914 31,251
Other taxes and social security 94,742 91,470
VAT 17,681 37,498
Net wages 130,140 121,116
Other creditors 2,969 21,387
Accruals and deferred income 67,289 4,280
Directors' loan accounts 34 39,200
356,959 361,852
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 240,235 253,716
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Page 5
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 7,890 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
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