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Registration number: 05575454

Care Counts Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Care Counts Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

Care Counts Limited

Company Information

Directors

SJ Burrows

JB Williamson

Company secretary

S Burrows

Registered office

2 Beaumont Street
Huddersfield
West Yorkshire
HD1 6BH

 

Care Counts Limited

(Registration number: 05575454)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

531,667

510,994

Other financial assets

5

65,590

65,590

 

597,257

576,584

Current assets

 

Debtors

6

53,299

141,229

Cash at bank and in hand

 

46,817

60,160

 

100,116

201,389

Creditors: Amounts falling due within one year

7

(199,299)

(314,219)

Net current liabilities

 

(99,183)

(112,830)

Total assets less current liabilities

 

498,074

463,754

Creditors: Amounts falling due after more than one year

7

(67,608)

(31,487)

Provisions for liabilities

(13,013)

(23,493)

Net assets

 

417,453

408,774

Capital and reserves

 

Called up share capital

150

150

Retained earnings

417,303

408,624

Shareholders' funds

 

417,453

408,774

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

 

Care Counts Limited

(Registration number: 05575454)
Balance Sheet as at 31 March 2025

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 financial statements have been prepared and 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 12 August 2025 and signed on its behalf by:
 

.........................................
JB Williamson
Director

 

Care Counts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Beaumont Street
Huddersfield
West Yorkshire
HD1 6BH
England

These financial statements were authorised for issue by the Board on 12 August 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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

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.

Tax

The tax expense for the period comprises current and deferred 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.

 

Care Counts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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

Plant and machinery

20% on reducing balance

Fixtures and fittings

15% on reducing balance

Motor vehicles

33% on cost

Office equipment

25% on cost

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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Care Counts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

 

Care Counts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 53 (2024 - 59).

4

Tangible assets

Improvements to property
 £

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Cost or valuation

At 1 April 2024

382,952

30,066

60,295

33,691

Additions

-

-

4,533

2,839

Disposals

-

-

-

(15,690)

At 31 March 2025

382,952

30,066

64,828

20,840

Depreciation

At 1 April 2024

-

17,450

29,355

24,942

Charge for the year

-

1,894

6,700

4,853

Eliminated on disposal

-

-

-

(15,690)

At 31 March 2025

-

19,344

36,055

14,105

Carrying amount

At 31 March 2025

382,952

10,722

28,773

6,735

At 31 March 2024

382,952

12,616

30,940

8,749

 

Care Counts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

150,564

657,568

Additions

82,606

89,978

Disposals

(77,880)

(93,570)

At 31 March 2025

155,290

653,976

Depreciation

At 1 April 2024

74,827

146,574

Charge for the year

6,845

20,292

Eliminated on disposal

(28,867)

(44,557)

At 31 March 2025

52,805

122,309

Carrying amount

At 31 March 2025

102,485

531,667

At 31 March 2024

75,737

510,994

 

Care Counts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 April 2024

65,590

65,590

At 31 March 2025

65,590

65,590

Impairment

Carrying amount

At 31 March 2025

65,590

65,590

6

Debtors

Current

2025
£

2024
£

Trade debtors

27,674

2,691

Prepayments

9,877

6,190

Other debtors

15,748

132,348

 

53,299

141,229

7

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

8

42,377

218,276

Trade creditors

 

282

896

Taxation and social security

 

35,780

63,060

Accruals and deferred income

 

3,873

3,712

Other creditors

 

116,987

28,275

 

199,299

314,219

 

Care Counts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Hire purchase contracts

66,008

16,091

Other borrowings

1,600

15,396

67,608

31,487

Current loans and borrowings

2025
£

2024
£

Bank borrowings

20,944

179,179

Hire purchase contracts

7,637

14,947

Other borrowings

13,796

24,150

42,377

218,276

9

Related party transactions

Transactions with directors

2025

At 1 April 2024
£

Advances to director
£

Repayments by director
£

At 31 March 2025
£

SJ Burrows

Interest is charged at 2.25% p.a. Amounts shown are aggregates. There are no repayment terms attached to this loan.

111,535

88,670

(293,897)

(93,692)

2024

At 1 April 2023
£

Advances to director
£

Repayments by director
£

At 31 March 2024
£

SJ Burrows

Interest is charged at 2.25% p.a. Amounts shown are aggregates. There are no repayment terms attached to this loan.

111,662

70,873

(71,000)

111,535