Lanarkshire Homecare Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC723529

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		194		312

			194		312
CURRENT ASSETS
Debtors	5	50,808		30,911
Cash at bank and in hand		24,587		17,399

		75,395		48,310
Creditors: Amounts Falling Due Within One Year	6	(57,410 )		(24,962 )

NET CURRENT ASSETS (LIABILITIES)			17,985		23,348

TOTAL ASSETS LESS CURRENT LIABILITIES			18,179		23,660

Creditors: Amounts Falling Due After More Than One Year	7		(42,667 )		(98,666 )

NET LIABILITIES			(24,488 )		(75,006 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(24,489 )		(75,007 )

SHAREHOLDERS' FUNDS			(24,488)		(75,006)

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Lanarkshire Homecare Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 Suhail Rehman

Director

29 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Lanarkshire Homecare Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC723529 . The registered office is 1 Eagle Street , Craighall Business Park, Glasgow , G4 9XA.

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. 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:

Fixtures & Fittings	20% on cost
Computer Equipment	20% on cost

2.4. 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 years 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.

...CONTINUED

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Lanarkshire Homecare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.4. Taxation - continued

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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2023: 14)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	297	299	596

As at 31 December 2024	297	299	596

Depreciation
As at 1 January 2024	164	120	284
Provided during the period	59	59	118

As at 31 December 2024	223	179	402

Net Book Value
As at 31 December 2024	74	120	194

As at 1 January 2024	133	179	312

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	11,017	30,911
Other debtors	27,790	-

	38,807	30,911
Due after more than one year
Amounts owed by group undertakings	12,001	-

	50,808	30,911

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Lanarkshire Homecare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	4,896	2,111
Other creditors	20,652	17,950
Taxation and social security	31,862	4,901

	57,410	24,962

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	42,667	58,667
Amounts owed to participating interests	-	39,999

	42,667	98,666

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

At the year end, Lanarkshire Homecare Ltd had a debit balance of £12,001 with its parent company, Sur Holdings Ltd, and a debit balance of £7,790 with a fellow group company, Carescot Ltd. Both balances are unsecured, interest free and repayable on demand.

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