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Registered number: 10543310
Aevitus Care Services Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10543310
28 February 2025 29 February 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,400 2,700
Tangible Assets 5 2,554 3,220
4,954 5,920
CURRENT ASSETS
Debtors 6 44,710 51,239
Cash at bank and in hand 56,837 32,004
101,547 83,243
Creditors: Amounts Falling Due Within One Year 7 (58,952 ) (86,022 )
NET CURRENT ASSETS (LIABILITIES) 42,595 (2,779 )
TOTAL ASSETS LESS CURRENT LIABILITIES 47,549 3,141
PROVISIONS FOR LIABILITIES
Deferred Taxation (249 ) (195 )
NET ASSETS 47,300 2,946
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 47,200 2,846
SHAREHOLDERS' FUNDS 47,300 2,946
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Romesh Dharmasingham
Director
01/09/2025
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
Aevitus Care Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10543310 . The registered office is The Design Centre Roman Way, Crusader Park, Warminster, Wiltshire, BA12 8SP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are a franchise licence. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Leasehold 25% reducing balance method
Plant & Machinery 33% straight line method
Motor Vehicles 25% reducing balance method
Computer Equipment 33% straight line method
2.5. 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 31)
27 31
4. Intangible Assets
Other
£
Cost
As at 1 March 2024 50,500
As at 28 February 2025 50,500
Amortisation
As at 1 March 2024 47,800
Provided during the period 300
As at 28 February 2025 48,100
Net Book Value
As at 28 February 2025 2,400
As at 1 March 2024 2,700
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2024 4,130 4,660 7,306 16,096
Additions - 1,497 - 1,497
As at 28 February 2025 4,130 6,157 7,306 17,593
Depreciation
As at 1 March 2024 1,934 4,660 6,282 12,876
Provided during the period 640 499 1,024 2,163
As at 28 February 2025 2,574 5,159 7,306 15,039
Net Book Value
As at 28 February 2025 1,556 998 - 2,554
As at 1 March 2024 2,196 - 1,024 3,220
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6. Debtors
28 February 2025 29 February 2024
as restated
£ £
Due within one year
Trade debtors 42,375 49,417
Other debtors 1,822 1,822
Amounts owed by group undertakings 513 -
44,710 51,239
7. Creditors: Amounts Falling Due Within One Year
28 February 2025 29 February 2024
as restated
£ £
Corporation tax 14,455 1,472
Other taxes and social security 3,696 4,142
Net Wages payable 23,844 27,921
Pension Payable 893 1,133
Attachment of earnings - 534
Accruals and deferred income 7,064 8,333
Director's loan account 9,000 -
Amounts owed to parent undertaking - 42,487
58,952 86,022
8. Share Capital
28 February 2025 29 February 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Dorset Care Holdings Limited . Dorset Care Holdings Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 31 High West Street, Dorchester, England, DT1 1UP . The ultimate controlling party is Dorset Care Holdings Limited who controls 100% of the shares of Aevitus Care Services Ltd .
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