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Registered number: 11830743
Dorset Home Care Limited
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—6
Page 1
Balance Sheet
Registered number: 11830743
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 18,960 23,700
Tangible Assets 5 4,272 8,046
23,232 31,746
CURRENT ASSETS
Debtors 6 261,931 314,839
Cash at bank and in hand 67,139 66,542
329,070 381,381
Creditors: Amounts Falling Due Within One Year 7 (111,480 ) (132,621 )
NET CURRENT ASSETS (LIABILITIES) 217,590 248,760
TOTAL ASSETS LESS CURRENT LIABILITIES 240,822 280,506
Creditors: Amounts Falling Due After More Than One Year 8 (104,533 ) (126,382 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,068 ) (2,012 )
NET ASSETS 135,221 152,112
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 135,121 152,012
SHAREHOLDERS' FUNDS 135,221 152,112
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 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dorset Home Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11830743 . The registered office is 31 High West Street, Dorchester, Dorset, DT1 1UP.
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 is the franchise licence which 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:
Plant & Machinery 20% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 3 Years Straight line
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: 36 (2024: 40)
36 40
4. Intangible Assets
Other
£
Cost
As at 29 February 2024 47,400
As at 28 February 2025 47,400
Amortisation
As at 29 February 2024 23,700
Provided during the period 4,740
As at 28 February 2025 28,440
Net Book Value
As at 28 February 2025 18,960
As at 29 February 2024 23,700
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 29 February 2024 7,245 11,057 14,121 32,423
As at 28 February 2025 7,245 11,057 14,121 32,423
Depreciation
As at 29 February 2024 4,257 6,757 13,363 24,377
Provided during the period 1,089 2,162 523 3,774
As at 28 February 2025 5,346 8,919 13,886 28,151
Net Book Value
As at 28 February 2025 1,899 2,138 235 4,272
As at 29 February 2024 2,988 4,300 758 8,046
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6. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 65,968 72,237
Prepayments and accrued income 564 703
Other debtors 2,025 2,025
Amounts owed by group undertakings 193,374 -
Amounts owed by associates - 239,874
261,931 314,839
7. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Bank loans and overdrafts - 6,543
Corporation tax 25,211 29,828
Other taxes and social security 6,020 6,308
Net wages 30,043 34,693
Other creditors 23,560 21,653
Accruals and deferred income 13,646 16,596
Director's loan account 13,000 17,000
111,480 132,621
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Other creditors 104,533 126,382
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
as restated
£ £
Other Creditors - 23,954
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
as restated
£ £
Bank loans and overdrafts - 6,543
Other Creditors 126,381 146,120
10. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
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11. Ultimate Controlling Party
On 15th April 2024 the entire share capital of Dorset Home Care Limited was transferred by way of a share for share exchange to Dorset Care Holdings Limited.  Dorset Care Holdings Limited was incorporated in England and Wales and 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 Dorset Home Care Limited.
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