Company registration number 02987620 (England and Wales)
QUALITY CARE (NORTH-WEST) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
QUALITY CARE (NORTH-WEST) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
QUALITY CARE (NORTH-WEST) LIMITED
BALANCE SHEET
AS AT
25 SEPTEMBER 2024
25 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
14,520
14,065
Current assets
Debtors
4
93,855
104,020
Cash at bank and in hand
44,083
71,554
137,938
175,574
Creditors: amounts falling due within one year
5
(108,923)
(115,264)
Net current assets
29,015
60,310
Total assets less current liabilities
43,535
74,375
Creditors: amounts falling due after more than one year
6
(29,534)
(35,863)
Provisions for liabilities
(3,228)
(3,025)
Net assets
10,773
35,487
Capital and reserves
Called up share capital
7
300
300
Profit and loss reserves
10,473
35,187
Total equity
10,773
35,487

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 25 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

QUALITY CARE (NORTH-WEST) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
25 SEPTEMBER 2024
25 September 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 28 July 2025 and are signed on its behalf by:
D Bradshaw
Director
Company Registration No. 02987620
QUALITY CARE (NORTH-WEST) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 SEPTEMBER 2024
- 3 -
1
Accounting policies
Company information

Quality Care (North-West) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The truedirectors are not aware of any material uncertainties affecting the company and consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result the directors have continued to adopt the going concern basis in preparing the financial statements.

1.3
Turnover

Turnover represents amounts receivable for goods and services provided.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

QUALITY CARE (NORTH-WEST) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 25 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2024
2023
Number
Number
Total
39
42
QUALITY CARE (NORTH-WEST) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 25 SEPTEMBER 2024
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 27 September 2023
43,583
Additions
3,018
At 25 September 2024
46,601
Depreciation and impairment
At 27 September 2023
29,518
Depreciation charged in the period
2,563
At 25 September 2024
32,081
Carrying amount
At 25 September 2024
14,520
At 26 September 2023
14,065
QUALITY CARE (NORTH-WEST) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 25 SEPTEMBER 2024
- 6 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
40,298
31,248
Other debtors
53,557
72,772
93,855
104,020

Other debtors includes an amount of £50,438 (2023 - £71,963) due from the directors.

5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
6,329
6,329
Trade creditors
12,334
7,692
Other taxation and social security
48,309
41,579
Accruals
35,929
34,940
102,901
90,540
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans
29,534
35,863
Creditors which fall due after five years are as follows:
2024
2023
£
£
Payable by instalments
4,219
10,548
7
Called up share capital
2024
2023
£
£
Ordinary share capital
Issued and fully paid
300 Ordinary Shares of £1 each
300
300
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