REGISTERED NUMBER: 08904524 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Careline The Agency For Carestaff

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A Fisher

REGISTERED OFFICE:

6 Arkwright Road

Reading

Berkshire

RG2 0LU

REGISTERED NUMBER:

08904524 (England and Wales)

ACCOUNTANTS:

Hannaways

Trios House

Reform Road

Maidenhead

Berkshire

SL6 8BY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

57,958

66,095

57,958

66,095

CURRENT ASSETS

Debtors

6

106,296

138,572

Cash at bank and in hand

115,340

46,593

221,636

185,165

CREDITORS

Amounts falling due within one year

7

152,742

130,275

NET CURRENT ASSETS

68,894

54,890

TOTAL ASSETS LESS CURRENT LIABILITIES

126,852

120,985

CREDITORS

Amounts falling due after more than one year

8

-

48,752

NET ASSETS

126,852

72,233

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

126,851

72,232

SHAREHOLDERS' FUNDS

126,852

72,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 18th September 2025 and were signed by:

D A Fisher - Director

1.	STATUTORY INFORMATION

Careline The Agency For Carestaff Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Short term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction cost. Any losses from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 101 (2024 - 104 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

765,000

AMORTISATION

At 1st April 2024

and 31st March 2025

765,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

5,296

370

70,135

2,500

78,301

Additions

-

-

12,635

-

12,635

At 31st March 2025

5,296

370

82,770

2,500

90,936

DEPRECIATION

At 1st April 2024

4,998

349

4,359

2,500

12,206

Charge for year

74

5

20,693

-

20,772

At 31st March 2025

5,072

354

25,052

2,500

32,978

NET BOOK VALUE

At 31st March 2025

224

16

57,718

-

57,958

At 31st March 2024

298

21

65,776

-

66,095

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

Motor

vehicles

£

COST

At 1st April 2024

and 31st March 2025

70,135

DEPRECIATION

At 1st April 2024

4,359

Charge for year

17,534

At 31st March 2025

21,893

NET BOOK VALUE

At 31st March 2025

48,242

At 31st March 2024

65,776

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

103,817

136,472

Other debtors

2,479

2,100

106,296

138,572

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

-

386

Trade creditors

25,105

25,057

Corporation tax

35,043

20,101

Social security and other taxes

63,594

55,256

Other creditors

-

3,237

Directors' current accounts

94

520

Accrued expenses

28,906

25,718

152,742

130,275

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

-

48,752

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Gross obligations repayable:

Within one year

-

5,269

Between one and five years

-

49,631

-

54,900

Finance charges repayable:

Within one year

-

4,883

Between one and five years

-

879

-

5,762

Net obligations repayable:

Within one year

-

386

Between one and five years

-

48,752

-

49,138

Non-cancellable

operating leases

2025

2024

£

£

Between one and five years

9,600

9,600

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1st April 2024

72,232

Profit for the year

91,319

Dividends

(36,700

)

At 31st March 2025

126,851

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D A Fisher.