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Registered number: 03561590
Primecare Support Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
AK Accounts & Taxation Limited
The Whitehouse
Hockliffe Road
Leighton Buzzard
Beds
LU7 1HD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 03561590
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 381,045 393,865
381,045 393,865
CURRENT ASSETS
Debtors 5 565,415 428,424
Cash at bank and in hand 1,076,063 1,369,945
1,641,478 1,798,369
Creditors: Amounts Falling Due Within One Year 6 (787,985 ) (875,697 )
NET CURRENT ASSETS (LIABILITIES) 853,493 922,672
TOTAL ASSETS LESS CURRENT LIABILITIES 1,234,538 1,316,537
NET ASSETS 1,234,538 1,316,537
CAPITAL AND RESERVES
Called up share capital 7 19,002 19,002
Profit and Loss Account 1,215,536 1,297,535
SHAREHOLDERS' FUNDS 1,234,538 1,316,537
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Drury
Director
13/08/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Primecare Support Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03561590 . The registered office is 21-23 Princes Street, Dunstable, Bedfordshire, LU6 3AS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2025 2024
Office and administration 47 45
Direct staff 135 114
182 159
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 330,834 98,198 16,444 142,418 587,894
Additions - - 1,755 1,691 3,446
As at 31 March 2025 330,834 98,198 18,199 144,109 591,340
Depreciation
As at 1 April 2024 - 62,347 12,276 119,406 194,029
Provided during the period - 8,963 1,247 6,056 16,266
As at 31 March 2025 - 71,310 13,523 125,462 210,295
Net Book Value
As at 31 March 2025 330,834 26,888 4,676 18,647 381,045
As at 1 April 2024 330,834 35,851 4,168 23,012 393,865
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 486,902 369,108
Prepayments and accrued income 78,513 59,316
565,415 428,424
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,798 18,799
Corporation tax 20,947 58,380
Other taxes and social security 3,870 71,633
Net wages 5,543 3,885
Other creditors 79,639 75,862
Pension Control Account 8,411 7,851
Accruals and deferred income 662,425 637,935
Directors' loan accounts 1,352 1,352
787,985 875,697
Page 3
Page 4
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 19,002 19,002
8. Controlling Party
The company's controlling party is Jason Drury by virtue of his ownership of 63% of the issued share capital in the company.
Page 4