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Tutorcare Limited

Registered Number
06293579
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Tutorcare Limited
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

A Brown
G M Jones
Mrs J Pearse
R S Thomas

Company Secretary

R S Thomas

Registered Address

Spectrum House
Beehive Ring Road
Gatwick
RH6 0LG

Registered Number

06293579 (England and Wales)
Tutorcare Limited
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3530,484530,484
Tangible assets420,49425,169
550,978555,653
Current assets
Debtors529,925493,028
Cash at bank and on hand591,878234,187
1,121,803727,215
Creditors amounts falling due within one year5(1,593,336)(1,443,778)
Net current assets (liabilities)(471,533)(716,563)
Total assets less current liabilities79,445(160,910)
Creditors amounts falling due after one year6-(62,388)
Net assets79,445(223,298)
Capital and reserves
Called up share capital200200
Profit and loss account79,245(223,498)
Shareholders' funds79,445(223,298)
The financial statements were approved and authorised for issue by the Board of Directors on 17 May 2025, and are signed on its behalf by:
G M Jones
Director
Mrs J Pearse
Director
R S Thomas
Director

Registered Company No. 06293579
Tutorcare Limited
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Turnover policy
Turnover is recognised 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.
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.
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.
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.
Intangible assets
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the tangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. Amortisation is recognised so as to write off the costs or valuation of assets less their residual values over their useful lives on the following bases: Development Costs 0%
Goodwill
Goodwill represents the excess of the costs of acquisition of unincorporated business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 4 years.
Research and development
All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.
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:
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.
2.Average number of employees

20242023
Average number of employees during the year5043
3.Intangible assets

Total

£
Cost or valuation
At 01 January 24628,529
At 31 December 24628,529
Amortisation and impairment
At 01 January 2498,045
At 31 December 2498,045
Net book value
At 31 December 24530,484
At 31 December 23530,484
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 24187,964
Additions2,152
At 31 December 24190,116
Depreciation and impairment
At 01 January 24162,795
Charge for year6,827
At 31 December 24169,622
Net book value
At 31 December 2420,494
At 31 December 2325,169
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables216,661237,307
Taxation and social security306,137460,647
Accrued liabilities and deferred income1,070,538745,824
Total1,593,3361,443,778
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-62,388
Total-62,388
7.Capital commitments
At the reporting date the company had capital commitments contracted for but not provided for in these financial statements.