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REGISTERED NUMBER: 05479739 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Chace Care Limited

Chace Care Limited (Registered number: 05479739)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Chace Care Limited (Registered number: 05479739)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 30,069
Tangible assets 5 1,783,264 1,728,276
1,783,264 1,758,345

CURRENT ASSETS
Debtors 6 3,217 16,743
Cash at bank and in hand 213,925 100,250
217,142 116,993
CREDITORS
Amounts falling due within one year 7 927,688 903,667
NET CURRENT LIABILITIES (710,546 ) (786,674 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,072,718

971,671

CREDITORS
Amounts falling due after more than one
year

8

(731,133

)

(765,188

)

PROVISIONS FOR LIABILITIES (17,846 ) (15,222 )
NET ASSETS 323,739 191,261

CAPITAL AND RESERVES
Called up share capital 10 305 305
Share premium 4,995 4,995
Retained earnings 318,439 185,961
SHAREHOLDERS' FUNDS 323,739 191,261

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Chace Care Limited (Registered number: 05479739)

Balance Sheet - continued
31 December 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2025 and were signed on its behalf by:





A W Reeley - Director


Chace Care Limited (Registered number: 05479739)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Chace Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05479739

Registered office: Westlands
Grange Lane
Rushwick
Worcester
WR2 5TG

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the fair value of services provided under contracts with customers to the extent that there is a right to consideration. It is measured at the fair value of the consideration due. Where a service is incomplete at the year end, turnover represents the value of the service provided to that date based on an appropriate proportion of the total expected consideration at completion.

Invoices are not raised until a contract is complete so the value of incomplete services is included as Amounts recoverable on contracts in the balance sheet.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 5 years

Tangible assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Chace Care Limited (Registered number: 05479739)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.


Chace Care Limited (Registered number: 05479739)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Prior period
The previous years figures were for a 17 month period and consequently are not comparable to the current 12 month period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 83 (2023 - 75 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 January 2024
and 31 December 2024 663,527
Amortisation
At 1 January 2024 633,458
Charge for year 30,069
At 31 December 2024 663,527
Net book value
At 31 December 2024 -
At 31 December 2023 30,069

Chace Care Limited (Registered number: 05479739)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 January 2024 2,151,788 295,183 2,446,971
Additions - 166,956 166,956
Disposals - (128,461 ) (128,461 )
At 31 December 2024 2,151,788 333,678 2,485,466
Depreciation
At 1 January 2024 523,992 194,703 718,695
Charge for year 42,252 39,679 81,931
Eliminated on disposal - (98,424 ) (98,424 )
At 31 December 2024 566,244 135,958 702,202
Net book value
At 31 December 2024 1,585,544 197,720 1,783,264
At 31 December 2023 1,627,796 100,480 1,728,276

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
Cost
At 1 January 2024 64,750
Additions 155,938
At 31 December 2024 220,688
Depreciation
At 1 January 2024 22,932
Charge for year 33,904
At 31 December 2024 56,836
Net book value
At 31 December 2024 163,852
At 31 December 2023 41,818

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,217 12,793
Other debtors - 3,950
3,217 16,743

Chace Care Limited (Registered number: 05479739)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 114,767 109,987
Hire purchase contracts 18,637 6,075
Trade creditors 99,322 138,881
Taxation and social security 123,892 100,739
Other creditors 571,070 547,985
927,688 903,667

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 605,454 723,287
Hire purchase contracts 125,679 41,901
731,133 765,188

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 261,157 342,152

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 720,221 833,274

The bank hold a fixed and floating charge over the assets of the company and this charge also includes a negative pledge.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
167 A Ordinary Shares 1 167 167
131 B Ordinary Shares 1 131 131
5 C Ordinary Shares 1 5 5
1 D Ordinary Shares 1 1 1
1 E Ordinary Shares 1 1 1
305 305

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is £547,293 (2023: £523,881) owed to the directors. The loan is unsecured, payable on demand and interest has been charged at 14%.