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Registration number: 07849152

Haslemere Homecare Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 December 2024

 

Haslemere Homecare Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 10

 

Haslemere Homecare Limited

Company Information

Directors

Mr Duncan Kemp

Mrs Lisa Kemp

Registered office

Haslemere House
Lower Street
Haslemere
Surrey
GU27 2PE

Accountants

Evo Accounting Limited
Certified AccountantsSuite 290
Martinique House
Hampshire Road
Bordon
Hampshire
GU35 0HJ

 

Haslemere Homecare Limited

(Registration number: 07849152)
Balance Sheet as at 30 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

128,381

9,861

Current assets

 

Stocks

4

5,564

1,738

Debtors

5

183,644

167,149

Cash at bank and in hand

 

230,623

332,215

 

419,831

501,102

Creditors: Amounts falling due within one year

7

(151,546)

(189,104)

Net current assets

 

268,285

311,998

Total assets less current liabilities

 

396,666

321,859

Creditors: Amounts falling due after more than one year

7

(130,762)

-

Net assets

 

265,904

321,859

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

265,804

321,759

Shareholders' funds

 

265,904

321,859

For the financial year ending 30 December 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 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 24 August 2025 and signed on its behalf by:
 

.........................................
Mr Duncan Kemp
Director

 

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

1

General information

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

The address of its registered office is:
Haslemere House
Lower Street
Haslemere
Surrey
GU27 2PE

These financial statements were authorised for issue by the Board on 24 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). The company has adopted early implementation of The Periodic Review 2024 amendments to FRS102.

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.

Going concern

After considering the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue to trade for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

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 offers domicilary care services to both private and social services clients. Revenue is recognised once services have been provided.

 

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

Tax

Taxation expense represents the aggregate amount of current tax recognised in the accounting period.

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

Were it material, deferred tax would be recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

No deferred tax has been recognised in these accounts as it is immaterial.

Current tax assets and liabilities are not discounted.

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.

At each reporting date these assets are reviewed to determine whether there is an indication of impairment. So far no evidence of impairment has been identified, Were impairment identified an appropriate accounting policy would be included explaining how this was dealt with.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer Equipment

33.3% straight line

Leasehold improvements

Straight line over the period of the lease

Office Equipment

33.3% straight line

Right of use asset - Leashold Premises

Straight line over the period of the lease

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

Short term debtors are measured at transaction price, less any impairment.

Stocks

Stocks are stated at the lower of cost and net realisable value. At each reporting date, stocks are assessed for impairment. Were impairment identified an appropriate accounting policy would be included explaining how this was dealt with.

When stocks are utilised the carrying amount of that stock is recognised as an expense in cost of sales in the period that the stock was used.

Trade creditors

Short term creditors are measured at transaction price.

 

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

Leases

Early implementation of the Periodic Review 2024 amendments has been adopted thus leases have been accounted for under the requirements of Section 20 of FRS102 accordingly.

Lease payments for low value assets and short term leases are charged to profit or loss on a straight-line basis over the period of the lease.

Other leased assets (right of use assets) are recognised on the balance sheet at the present value of the minimum remaining lease payments, discounted using the company's estimated obtainable borrowing rate. Such 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 lease obligation.

Lease payments re right of use assets are apportioned between finance costs in the profit and loss account and reduction of the lease obligation using the effective interest method, so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Right of use assets are included in tangible fixed assets and are depreciated and reviewed for impairment in the same way as assets owned outright.

Directors' loans

As permitted by FRS102 S1A loans to or from directors are recorded at transaction price.

Defined contribution pension obligation

Contributions to pension plans are expensed in the period to which they relate.

Financial instruments

Classification
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilties like trade and other accounts receivable and payable and loans to/from related parties.
 Recognition and measurement
Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.
 

 

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

3

Tangible assets

Leasehold Improvements
£

Right of use asset - Leasehold premises
£

Office Equipment
£

Computer Equipment
£

Total
£

Cost or valuation

At 31 December 2023

7,775

-

2,032

33,554

43,361

Additions

-

124,921

1,734

1,344

127,999

At 30 December 2024

7,775

124,921

3,766

34,898

171,360

Depreciation

At 31 December 2023

7,191

-

1,239

25,070

33,500

Charge for the year

584

2,776

975

5,144

9,479

At 30 December 2024

7,775

2,776

2,214

30,214

42,979

Carrying amount

At 30 December 2024

-

122,145

1,552

4,684

128,381

At 30 December 2023

584

-

8,484

793

9,861

4

Stocks

2024
£

2023
£

Other inventories

5,564

1,738

5

Debtors

2024
£

2023
£

Trade debtors

115,569

114,928

Other debtors

482

1,414

Prepayments

23,553

24,373

Accrued income

44,040

26,434

 

183,644

167,149

Less non-current portion

-

(7,200)

183,644

159,949

 

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

Details of non-current trade and other debtors

£Nil (2023 -£7,200) of Rent deposit (included in prepayments) is classified as non current.

6

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 63 (2023 - 57).

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Lease liabilities

9

4,199

-

Trade creditors

 

7,053

8,101

Taxation and social security

 

40,300

52,701

Accruals and deferred income

 

74,965

57,502

Other creditors

 

25,029

70,800

 

151,546

189,104

£20,134 (£66,326 - 2023) of the other creditors is figure is made up of loans from the directors (see note 12).

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Lease liabilities

9

130,762

-

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       
 

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

9

Long term lease liabilties - right of use asset

Non-current lease liabilties - right of use asset

2024
£

2023
£

Right of use property lease liability (1-2 yrs)

6,556

-

Right of use property lease liability (2-5 yrs)

24,779

-

Right of use property lease liability (over 5yrs)

99,427

-

130,762

-

Current lease liabilities - right of use asset

2024
£

2023
£

Right of use property lease liability 1 (under 1yr)

4,199

-

The amount of right of use asset lease payments made during the year was £9,900 of which £4,950 is included in prepayments as it relates to the following year.

10

Obligations under leases

The total of future minimum lease payments relating to low value assets and short term leases :

2024
£

2023
£

Not later than one year

1,216

21,044

Later than one year and not later than five years

1,920

6,181

Later than five years

558

-

3,694

27,225

The total future lease payments under short term leases included in the above figures is £231 which is included in the 'Not later than one year' category.

The amount of low value asset lease payments recognised as an expense during the year was £16,879.

The amount of short term lease payments recognised as an expense in the year was £914.

11

Dividends

Interim dividends of £174,600 were declared and paid during the year.

 

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

12

Related party transactions

Loans to related parties

2024

Key management
£

Total
£

Advanced

79,423

79,423

Repaid

(79,423)

(79,423)

At end of period

-

-

2023

Key management
£

Total
£

Advanced

2,420

2,420

Repaid

(2,420)

(2,420)

At end of period

-

-

Terms of loans to related parties

Interest free loans with no fixed repayment date were made to and repaid by the two directors (one director in 2023) during the year.
 

Loans from related parties

2024

Key management
£

Total
£

At start of period

66,326

66,326

Advanced

119,471

119,471

Repaid

(165,663)

(165,663)

At end of period

20,134

20,134

2023

Key management
£

Total
£

At start of period

164,296

164,296

Advanced

182,692

182,692

Repaid

(280,662)

(280,662)

At end of period

66,326

66,326

 

Haslemere Homecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 December 2024

Terms of loans from related parties

Interest free loans with no fixed repayment dates were made, to the company, by the two directors during the year and in the previous year.
 

13

Going Concern

The directors have considered future perfomance and current and future sources of funding and support and are confident that these will be more than adequate for the company's needs. Demand for the company's services remains strong and, due to the ever ageing population, and the quality of service provided, the directors are confident that it will continue to be so.

14

Deferred tax

A deferred tax liability of £1,512 and deferred tax asset of £398 have not been accounted for on the basis that they are immaterial.