REGISTERED NUMBER: 06974521 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

31ST JULY 2023 TO 28TH JULY 2024

FOR

COMPLETE CARE PLUS SERVICES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs G Knight

REGISTERED OFFICE:

Beech Croft

Upperton

Brightwell Baldwin

Watlington

Oxfordshire

OX49 5NY

REGISTERED NUMBER:

06974521 (England and Wales)

ACCOUNTANTS:

Howards Limited

Chartered Certified Accountants

Newport House

Newport Road

Stafford

Staffordshire

ST16 1DA

FIXED ASSETS

Tangible assets

5

11,744

5,196

CURRENT ASSETS

Debtors

6

272,305

361,399

Prepayments and accrued income

73,347

148,663

Cash at bank

100,360

48,487

446,012

558,549

CREDITORS

Amounts falling due within one year

7

253,538

187,673

NET CURRENT ASSETS

192,474

370,876

TOTAL ASSETS LESS CURRENT LIABILITIES

204,218

376,072

CREDITORS

Amounts falling due after more than one year

8

(122,040

)

(175,737

)

ACCRUALS AND DEFERRED INCOME

(10,217

)

(174,238

)

NET ASSETS

71,961

26,097

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

71,959

26,095

SHAREHOLDERS' FUNDS

71,961

26,097

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28th July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28th July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd October 2025 and were signed by:

Mrs G Knight - Director

1.	STATUTORY INFORMATION

Complete Care Plus Services Limited is a private company, limited by shares, registered in England and Wales.The company's registered number is 06974521 and the registered office address is Beech Croft Upperton, Brightwell Baldwin, Watlington, Oxfordshire, OX49 5NY.

The principal activity during the year was that of physical well-being and rehabilitation activities.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling (£). The functional currency of the company is sterling (£).

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In determining and applying accounting policies, judgement is often required in respect of items where the choice of specific policy, accounting estimate or assumption to be followed could materially affect the reported results or net asset position of the company; it may later be determined that a different choice would have been more appropriate. Management considers that certain accounting estimates and assumptions relating to revenue, taxation, tangible fixed assets, provisions and contingent liabilities and accruals are its critical accounting estimates.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and VAT.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when the services have been rendered in full.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss, and included in other operating income.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

No deferred tax recognised.

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.

Events after the reporting period

There have been no material events after the reporting date that require adjustment or disclosure in the financial statements.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the, company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Trade receivables

Trade receivables are initially recognised at fair value and are subsequently measured at amortised cost less any provision for bad and doubtful debts.

Trade payables

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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

Final equity dividends are recognised when approved by the shareholders at various board meetings throughout the year.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 31st July 2023

1,345

22,616

23,961

Additions

8,862

4,822

13,684

At 28th July 2024

10,207

27,438

37,645

DEPRECIATION

At 31st July 2023

1,126

17,639

18,765

Charge for period

1,804

5,332

7,136

At 28th July 2024

2,930

22,971

25,901

NET BOOK VALUE

At 28th July 2024

7,277

4,467

11,744

At 30th July 2023

219

4,977

5,196

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

63,151

84,264

Other debtors

209,154

277,135

272,305

361,399

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

109,525

50,181

Taxation and social security

144,013

136,984

Other creditors

-

508

253,538

187,673

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

122,040

175,737

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Funding circle

110,466

130,700

The loans are secured by personal guarantees given by the shareholders.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

2

Oridinary

£1

2

2

11.	GOING CONCERN

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The directors of the company have reported a health profit for the year. The company continues to be cash generative and continues to meet its obligations as they fall due.

12.	OTHER FINANCIAL COMMITMENTS

The company had lease commitments at the year end of £21,168 (2023 : £21,168 ).

Lease commitments are for a period of 3 years in total.

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 28th July 2024 and the year ended 30th July 2023:

2024

2023

£

£

Mrs G Knight and Mr D J Knight

Balance outstanding at start of period

277,135

69,721

Amounts advanced

432,151

436,018

Amounts repaid

(500,133

)

(228,604

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

209,153

277,135

During the year, the directors were advanced £209,153.70. The loan was unsecured, repayable on demand, and interest was charged at 2.25% per annum. The amount was fully repaid within nine months of the year-end.