Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseResidential care activities.2821falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04374304 2024-04-01 2025-03-31 04374304 2023-04-01 2024-03-31 04374304 2025-03-31 04374304 2024-03-31 04374304 c:Director1 2024-04-01 2025-03-31 04374304 d:PlantMachinery 2024-04-01 2025-03-31 04374304 d:PlantMachinery 2025-03-31 04374304 d:PlantMachinery 2024-03-31 04374304 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04374304 d:MotorVehicles 2024-04-01 2025-03-31 04374304 d:MotorVehicles 2025-03-31 04374304 d:MotorVehicles 2024-03-31 04374304 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04374304 d:OfficeEquipment 2024-04-01 2025-03-31 04374304 d:OfficeEquipment 2025-03-31 04374304 d:OfficeEquipment 2024-03-31 04374304 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04374304 d:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 04374304 d:OtherPropertyPlantEquipment 2025-03-31 04374304 d:OtherPropertyPlantEquipment 2024-03-31 04374304 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04374304 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04374304 d:CurrentFinancialInstruments 2025-03-31 04374304 d:CurrentFinancialInstruments 2024-03-31 04374304 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04374304 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04374304 d:ShareCapital 2025-03-31 04374304 d:ShareCapital 2024-03-31 04374304 d:RetainedEarningsAccumulatedLosses 2025-03-31 04374304 d:RetainedEarningsAccumulatedLosses 2024-03-31 04374304 c:FRS102 2024-04-01 2025-03-31 04374304 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04374304 c:FullAccounts 2024-04-01 2025-03-31 04374304 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04374304 2 2024-04-01 2025-03-31 04374304 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 04374304 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 04374304 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 04374304









1ST HOMECARE (OXFORD) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
1ST HOMECARE (OXFORD) LIMITED
REGISTERED NUMBER: 04374304

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,345
7,446

  
3,345
7,446

Current assets
  

Debtors: amounts falling due within one year
 5 
153,409
77,558

Cash at bank and in hand
 6 
27,513
12,315

  
180,922
89,873

Creditors: amounts falling due within one year
 7 
(122,427)
(112,304)

Net current assets/(liabilities)
  
 
 
58,495
 
 
(22,431)

Total assets less current liabilities
  
61,840
(14,985)

Provisions for liabilities
  

Deferred tax
 8 
(132)
(132)

  
 
 
(132)
 
 
(132)

Net assets/(liabilities)
  
61,708
(15,117)


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
60,708
(16,117)

  
61,708
(15,117)


Page 1

 
1ST HOMECARE (OXFORD) LIMITED
REGISTERED NUMBER: 04374304
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income 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 on 23 June 2025.




................................................
J R A Rennison
Director

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

Page 2

 
1ST HOMECARE (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

1st Homecare (Oxford) Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 8 Isis Business Centre, Pony Rd, Oxford, OX4 2RD.
The company's principal activity is the provision of care services. 
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

Page 3

 
1ST HOMECARE (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.

 
2.6

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.


 
2.7

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.

Page 4

 
1ST HOMECARE (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the reducing balance and straight-line methods.

Depreciation is provided on the following basis:

Plant and machinery
-
25% reducing balance
Motor vehicles
-
25% straight line
Office equipment
-
25% straight line
Training Equipment
-
25% reducing balance

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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.


Employees

The average monthly number of employees, including directors, during the year was 28 (2024 - 21).

Page 5

 
1ST HOMECARE (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Training equipment
Total

£
£
£
£
£



Cost or valuation


At 1 April 2024
18,890
4,999
14,777
1,120
39,786


Additions
-
-
659
799
1,458


Disposals
-
(4,999)
-
-
(4,999)



At 31 March 2025

18,890
-
15,436
1,919
36,245



Depreciation


At 1 April 2024
18,890
1,250
11,249
951
32,340


Charge for the year on owned assets
-
-
1,568
242
1,810


Disposals
-
(1,250)
-
-
(1,250)



At 31 March 2025

18,890
-
12,817
1,193
32,900



Net book value



At 31 March 2025
-
-
2,619
726
3,345



At 31 March 2024
-
3,749
3,528
169
7,446


5.


Debtors

2025
2024
£
£


Trade debtors
60,722
34,228

Amounts owed by group undertakings
71,771
4,666

Other debtors
4,388
30,097

Prepayments and accrued income
16,528
8,567

153,409
77,558


Page 6

 
1ST HOMECARE (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
27,513
12,315

27,513
12,315



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
55,226
7,058

Amounts owed to group undertakings
-
78,581

Corporation tax
23,237
-

Other taxation and social security
6,600
3,744

Other creditors
11,340
7,556

Accruals and deferred income
26,024
15,365

122,427
112,304



8.


Deferred taxation




2025


£






At beginning of year
(132)



At end of year
(132)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(132)
(132)

(132)
(132)

Page 7

 
1ST HOMECARE (OXFORD) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £13,212 (2024: £6,407). Contributions totalling £1,310 (2024: £926) were payable to the fund at the balance sheet date and are included in creditors.


10.


Related party transactions

At the balance sheet date the company was owed £71,771 (2024: owed £73,915 to) by companies under common control.


11.


Controlling party

The company is controlled by John Rennison Limited, a company incorporated in England and Wales.

 
Page 8