Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01falseNo description of principal activity66falsetruefalse 08469788 2024-04-01 2025-03-31 08469788 2023-04-01 2024-03-31 08469788 2025-03-31 08469788 2024-03-31 08469788 c:CompanySecretary1 2024-04-01 2025-03-31 08469788 c:Director1 2024-04-01 2025-03-31 08469788 c:Director2 2024-04-01 2025-03-31 08469788 c:RegisteredOffice 2024-04-01 2025-03-31 08469788 d:MotorVehicles 2024-04-01 2025-03-31 08469788 d:MotorVehicles 2025-03-31 08469788 d:MotorVehicles 2024-03-31 08469788 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08469788 d:FurnitureFittings 2024-04-01 2025-03-31 08469788 d:FurnitureFittings 2025-03-31 08469788 d:FurnitureFittings 2024-03-31 08469788 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08469788 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08469788 d:Goodwill 2024-04-01 2025-03-31 08469788 d:Goodwill 2025-03-31 08469788 d:Goodwill 2024-03-31 08469788 d:CurrentFinancialInstruments 2025-03-31 08469788 d:CurrentFinancialInstruments 2024-03-31 08469788 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08469788 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08469788 d:ShareCapital 2025-03-31 08469788 d:ShareCapital 2024-03-31 08469788 d:RetainedEarningsAccumulatedLosses 2025-03-31 08469788 d:RetainedEarningsAccumulatedLosses 2024-03-31 08469788 c:FRS102 2024-04-01 2025-03-31 08469788 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08469788 c:FullAccounts 2024-04-01 2025-03-31 08469788 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08469788 d:WithinOneYear 2025-03-31 08469788 d:WithinOneYear 2024-03-31 08469788 d:BetweenOneFiveYears 2025-03-31 08469788 d:BetweenOneFiveYears 2024-03-31 08469788 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 08469788







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


THREEWAYS CARE LIMITED






































                        

 


THREEWAYS CARE LIMITED
 


 
COMPANY INFORMATION


Directors
B. M. Purmah 
T. Purmah 




Company secretary
B. M. Purmah



Registered number
08469788



Registered office
Ashcombe House
5 The Crescent

Leatherhead

Surrey

KT22 8DY




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


THREEWAYS CARE LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 


THREEWAYS CARE LIMITED
REGISTERED NUMBER:08469788



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
28,566
37,836

  
28,566
37,836

Current assets
  

Debtors: amounts falling due within one year
 6 
69,513
62,702

Cash at bank and in hand
  
663,697
734,926

  
733,210
797,628

Creditors: amounts falling due within one year
  
(197,126)
(209,810)

Net current assets
  
 
 
536,084
 
 
587,818

Total assets less current liabilities
  
564,650
625,654

  

Net assets
  
564,650
625,654


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
563,650
624,654

  
564,650
625,654


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.

Page 1

 


THREEWAYS CARE LIMITED
REGISTERED NUMBER:08469788


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The Company has opted not to file the statement of income and retained earnings 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 26 June 2025.




B. M. Purmah
T. Purmah
Director
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


THREEWAYS CARE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Threeways Care Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page. The trading address of the Company is 5 Brighton Road, Salfords, RH1 5BS.
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.

 
2.2

Revenue

Revenue consists of income received from care home services. The turnover shown in the Statement of Income and Retained Earnings represents amounts receivable for services provided during the period in the normal course of business, net of trade discounts, VAT and other sales and related taxes.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 3

 


THREEWAYS CARE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
reducing balance
Fixtures & Fittings
-
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 6).


4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
302,000



At 31 March 2025

302,000



Amortisation


At 1 April 2024
302,000



At 31 March 2025

302,000



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 4

 


THREEWAYS CARE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Tangible fixed assets





Motor vehicles
Fixtures, Fittings & Equipment
Total

£
£
£



Cost


At 1 April 2024
136,296
6,581
142,877



At 31 March 2025

136,296
6,581
142,877



Depreciation


At 1 April 2024
102,235
2,806
105,041


Charge for the year
8,516
754
9,270



At 31 March 2025

110,751
3,560
114,311



Net book value



At 31 March 2025
25,545
3,021
28,566



At 31 March 2024
34,061
3,775
37,836


6.


Debtors

2025
2024
£
£


Other debtors
420
37,123

Prepayments and accrued income
69,093
25,579

69,513
62,702



7.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
68,000
68,000

Later than 1 year and not later than 5 years
147,333
215,333

215,333
283,333

Page 5

 


THREEWAYS CARE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.Other financial commitments

Pensions contributions of £369 (2024: £343) had not been paid over at the year end.


9.


Transactions with the directors


2025
2024
£
£

Outstanding at the start of the year
36,703
239,781
Amounts advanced
48,000
103,067
Amounts repaid
(109,094)
(306,145)
(24,391)
36,703

No interest has been charged on this loan.
During the year the company paid £68,000 (2024 - £65,833) to the directors for the rental of the care home property.

 
Page 6