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Registration number: SC439356

Rigifa Home Care Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

Rigifa Home Care Limited

Contents

Company Information

1

Statement of Financial Position

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Rigifa Home Care Limited

Company Information

Directors

Mr Arthur McLean

Mr Alan George Morgan

Registered office

12 Rose Terrace
PERTH
PH1 5HA

Accountants

Morris & Young
Chartered Accountants
6 Atholl Crescent
PERTH
PH1 5JN

 

Rigifa Home Care Limited

(Registration number: SC439356)
Statement of Financial Position as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

6

120

220

Current assets

 

Debtors

7

55,551

50,133

Cash at bank and in hand

 

14,834

21,095

 

70,385

71,228

Creditors: Amounts falling due within one year

8

(78,524)

(115,733)

Net current liabilities

 

(8,139)

(44,505)

Net liabilities

 

(8,019)

(44,285)

Capital and reserves

 

Called up share capital

9

1

1

Retained earnings

(8,020)

(44,286)

Shareholders' deficit

 

(8,019)

(44,285)

 

Rigifa Home Care Limited

(Registration number: SC439356)
Statement of Financial Position as at 31 October 2024

For the financial year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

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 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 July 2025 and signed on its behalf by:
 

.........................................
Mr Arthur McLean
Director

.........................................
Mr Alan George Morgan
Director

 

Rigifa Home Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
12 Rose Terrace
PERTH
PH1 5HA

These financial statements were authorised for issue by the Board on 9 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling (£) and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

In the balance sheet liabilities exceed the assets. However, the company is due an amount greater than the deficit in the assets to the other group companies and the directors have indicated that those other group companies will continue to support the company by not recalling the loan for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Rigifa Home Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

5 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price.

 

Rigifa Home Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2023 - 28).

4

Profit/loss before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

100

237

 

Rigifa Home Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

5

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 November 2023

185,000

185,000

At 31 October 2024

185,000

185,000

Amortisation

At 1 November 2023

185,000

185,000

At 31 October 2024

185,000

185,000

Carrying amount

At 31 October 2024

-

-

6

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 November 2023

919

899

1,818

At 31 October 2024

919

899

1,818

Depreciation

At 1 November 2023

859

739

1,598

Charge for the year

60

40

100

At 31 October 2024

919

779

1,698

Carrying amount

At 31 October 2024

-

120

120

At 31 October 2023

60

160

220

 

Rigifa Home Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

7

Debtors

Current

2024
£

2023
£

Trade debtors

50,071

44,895

Prepayments

-

2,245

Other debtors

5,480

2,993

 

55,551

50,133

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

810

-

Amounts owed to group undertakings and undertakings in which the company has a participating interest

55,284

85,784

Taxation and social security

 

3,944

7,356

Accruals and deferred income

 

3,966

3,966

Other creditors

 

14,520

18,627

 

78,524

115,733

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

1

1

1

1