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Registered number: 13752278
One By One Care Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Digi Accounts and Tax Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13752278
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,257 6,386
Tangible Assets 5 13,486 18,173
17,743 24,559
CURRENT ASSETS
Debtors 6 27,384 16,441
Cash at bank and in hand 15,452 28,658
42,836 45,099
Creditors: Amounts Falling Due Within One Year 7 (43,831 ) (40,544 )
NET CURRENT ASSETS (LIABILITIES) (995 ) 4,555
TOTAL ASSETS LESS CURRENT LIABILITIES 16,748 29,114
Creditors: Amounts Falling Due After More Than One Year 8 (96,079 ) (100,781 )
NET LIABILITIES (79,331 ) (71,667 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (79,431 ) (71,767 )
SHAREHOLDERS' FUNDS (79,331) (71,667)
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For the year ending 30 November 2024 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
Mrs Heidi Nursey
Director
Mr David Nursey
Director
14 August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
One By One Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13752278 . The registered office is 73 Bolton Road, Chorley, PR7 3AU.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets relate to a franchise with Visiting Angels. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2023: 18)
26 18
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4. Intangible Assets
Intellectual Property
£
Cost
As at 1 December 2023 10,644
As at 30 November 2024 10,644
Amortisation
As at 1 December 2023 4,258
Provided during the period 2,129
As at 30 November 2024 6,387
Net Book Value
As at 30 November 2024 4,257
As at 1 December 2023 6,386
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 12,084 9,586 7,906 29,576
Additions - - 1,061 1,061
As at 30 November 2024 12,084 9,586 8,967 30,637
Depreciation
As at 1 December 2023 3,354 3,306 4,743 11,403
Provided during the period 1,309 1,450 2,989 5,748
As at 30 November 2024 4,663 4,756 7,732 17,151
Net Book Value
As at 30 November 2024 7,421 4,830 1,235 13,486
As at 1 December 2023 8,730 6,280 3,163 18,173
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27,384 16,266
Net wages - 175
27,384 16,441
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,818 1,818
Other taxes and social security 7,405 4,064
Other creditors 1,217 -
Customer Deposits 12,012 17,308
Accruals and deferred income 16,703 -
Directors' loan accounts 4,676 17,354
43,831 40,544
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,628 7,449
Directors loan account 90,451 93,332
96,079 100,781
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,818 1,818
Later than one year and not later than five years 5,628 7,449
7,446 9,267
7,446 9,267
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Controlling Party
The company's ultimate controlling party is Heidi Nursey by virtue of his ownership of 94% of the issued share capital in the company.
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