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Registered Number: 12878972
England and Wales

 

 

 

FRESH START CARE GROUP LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Mr Antonio Andreas Trifonos
Mr Adam Donald Matthew Bridgland
Mrs Eleni Gregoriou
Registered Number 12878972
Registered Office Oak House
Bridgwater Road
Worcester
WR4 9FP
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 49,585    39,781 
49,585    39,781 
Current assets      
Debtors 4 20,838    21,463 
Cash at bank and in hand 42,383    22,699 
63,221    44,162 
Creditors: amount falling due within one year 5 (284,430)   (424,228)
Net current assets (221,209)   (380,066)
 
Total assets less current liabilities (171,624)   (340,285)
Net assets (171,624)   (340,285)
 

Capital and reserves
     
Called up share capital 3    3 
Profit and loss account (171,627)   (340,288)
Shareholders' funds (171,624)   (340,285)
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 June 2025 and were signed on its behalf by:


-------------------------------
Mr Antonio Andreas Trifonos
Director
2
General Information
Fresh Start Care Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12878972, registration address Oak House, Bridgwater Road, Worcester, WR4 9FP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 30 (2023 : 23).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 October 2023 9,096    48,639    57,735 
Additions 5,600    17,536    23,136 
Disposals    
At 30 September 2024 14,696    66,175    80,871 
Depreciation
At 01 October 2023 2,123    15,831    17,954 
Charge for year 2,515    10,817    13,332 
On disposals    
At 30 September 2024 4,638    26,648    31,286 
Net book values
Closing balance as at 30 September 2024 10,058    39,527    49,585 
Opening balance as at 01 October 2023 6,973    32,808    39,781 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 4,825    4,825 
Other Debtors 8,252    8,252 
VAT 7,761    8,386 
20,838    21,463 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 21,402    5,046 
PAYE & Social Security 139,065    80,583 
Accrued Expenses 2,208   
Directors' Current Accounts 121,755    338,599 
284,430    424,228 

3