IRIS Accounts Production v25.3.0.601 04460745 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04460745 2024-06-30 04460745 2025-06-30 04460745 2024-07-01 2025-06-30 04460745 2023-06-30 04460745 2023-07-01 2024-06-30 04460745 2024-06-30 04460745 ns15:EnglandWales 2024-07-01 2025-06-30 04460745 ns14:PoundSterling 2024-07-01 2025-06-30 04460745 ns10:Director1 2024-07-01 2025-06-30 04460745 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04460745 ns10:SmallEntities 2024-07-01 2025-06-30 04460745 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04460745 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 04460745 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04460745 ns10:FullAccounts 2024-07-01 2025-06-30 04460745 ns10:Director2 2024-07-01 2025-06-30 04460745 ns10:Director3 2024-07-01 2025-06-30 04460745 ns10:RegisteredOffice 2024-07-01 2025-06-30 04460745 ns5:CurrentFinancialInstruments 2025-06-30 04460745 ns5:CurrentFinancialInstruments 2024-06-30 04460745 ns5:Non-currentFinancialInstruments 2025-06-30 04460745 ns5:Non-currentFinancialInstruments 2024-06-30 04460745 ns5:ShareCapital 2025-06-30 04460745 ns5:ShareCapital 2024-06-30 04460745 ns5:CapitalRedemptionReserve 2025-06-30 04460745 ns5:CapitalRedemptionReserve 2024-06-30 04460745 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-06-30 04460745 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30 04460745 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 04460745 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 04460745 ns5:LeaseholdImprovements 2024-07-01 2025-06-30 04460745 ns5:PlantMachinery 2024-07-01 2025-06-30 04460745 ns5:FurnitureFittings 2024-07-01 2025-06-30 04460745 ns5:MotorVehicles 2024-07-01 2025-06-30 04460745 ns5:ComputerEquipment 2024-07-01 2025-06-30 04460745 ns5:LandBuildings 2024-06-30 04460745 ns5:LeaseholdImprovements 2024-06-30 04460745 ns5:PlantMachinery 2024-06-30 04460745 ns5:LandBuildings 2024-07-01 2025-06-30 04460745 ns5:LandBuildings 2025-06-30 04460745 ns5:LeaseholdImprovements 2025-06-30 04460745 ns5:PlantMachinery 2025-06-30 04460745 ns5:LandBuildings 2024-06-30 04460745 ns5:LeaseholdImprovements 2024-06-30 04460745 ns5:PlantMachinery 2024-06-30 04460745 ns5:FurnitureFittings 2024-06-30 04460745 ns5:MotorVehicles 2024-06-30 04460745 ns5:ComputerEquipment 2024-06-30 04460745 ns5:FurnitureFittings 2025-06-30 04460745 ns5:MotorVehicles 2025-06-30 04460745 ns5:ComputerEquipment 2025-06-30 04460745 ns5:FurnitureFittings 2024-06-30 04460745 ns5:MotorVehicles 2024-06-30 04460745 ns5:ComputerEquipment 2024-06-30 04460745 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-30 04460745 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-01 2025-06-30 04460745 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-06-30 04460745 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-06-30 04460745 ns5:CostValuation 2024-06-30 04460745 ns5:DisposalsRepaymentsInvestments 2025-06-30 04460745 ns5:CostValuation 2025-06-30 04460745 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 04460745 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 04460745 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-06-30 04460745 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-06-30 04460745 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-06-30 04460745 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-06-30 04460745 ns5:HirePurchaseContracts 2025-06-30 04460745 ns5:HirePurchaseContracts 2024-06-30 04460745 ns5:WithinOneYear 2025-06-30 04460745 ns5:WithinOneYear 2024-06-30 04460745 ns5:BetweenOneFiveYears 2025-06-30 04460745 ns5:BetweenOneFiveYears 2024-06-30 04460745 ns5:AllPeriods 2025-06-30 04460745 ns5:AllPeriods 2024-06-30 04460745 ns5:Secured 2025-06-30 04460745 ns5:Secured 2024-06-30

REGISTERED NUMBER: 04460745 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

SOCIAL CARE SERVICES (CLAYTON) LIMITED

SOCIAL CARE SERVICES (CLAYTON) LIMITED (REGISTERED NUMBER: 04460745)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SOCIAL CARE SERVICES (CLAYTON) LIMITED

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | S M Davitt

| W M Oakes

| G Prescott

| REGISTERED OFFICE: | 31 Shaw Road

| Heaton Moor

| Stockport

| Cheshire

| SK4 4AG

| REGISTERED NUMBER: | 04460745 (England and Wales)

| ACCOUNTANTS: | BTMR Limited

| Century Buildings

| 14 St Mary's Parsonage

| Manchester

| M3 2DF

| BANKERS: | Co-Operative Bank Plc

| Balloon Street

| Manchester

| M60 4EP

SOCIAL CARE SERVICES (CLAYTON) LIMITED (REGISTERED NUMBER: 04460745)

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,331,829 |  | 3,202,069 |  |

Investments | 5 | - |  | 100 |  |

3,331,829 |  | 3,202,169 |  |

CURRENT ASSETS

Debtors | 6 | 1,153,235 |  | 1,023,862 |  |

Cash at bank and in hand | 1,393,703 |  | 587,889 |  |

2,546,938 |  | 1,611,751 |  |

CREDITORS

Amounts falling due within one year | 7 | 819,016 |  | 633,050 |  |

NET CURRENT ASSETS | 1,727,922 |  | 978,701 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,059,751 |  | 4,180,870 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (409,554 | ) | (499,212 | ) |

PROVISIONS FOR LIABILITIES | (28,125 | ) | (32,634 | ) |

NET ASSETS | 4,622,072 |  | 3,649,024 |  |

CAPITAL AND RESERVES

Called up share capital | 182 |  | 182 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings - non distributable | 434,118 |  | 434,118 |  |

Retained earnings | 4,187,722 |  | 3,214,674 |  |

SHAREHOLDERS' FUNDS | 4,622,072 |  | 3,649,024 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

SOCIAL CARE SERVICES (CLAYTON) LIMITED (REGISTERED NUMBER: 04460745)

Balance Sheet - continued

30 June 2025

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 4 November 2025 and were signed on its behalf by:

S M Davitt - Director

SOCIAL CARE SERVICES (CLAYTON) LIMITED (REGISTERED NUMBER: 04460745)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Social Care Services (Clayton) 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 2% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Depreciation of freehold properties - Schedule 4 of the Companies Act 2006 and Financial Reporting Standard 15 ' Tangible Fixed Assets' require that provision be made for depreciation of fixed assets having a finite useful life. However, the directors are of the opinion that the residual values at the end of the estimated useful lives of the buildings are not likely to be materially different from their carrying values. This is because it is the company's policy to maintain buildings in such condition that their value is not diminished by the passage of time and the relevant expenditure is charged to profit before tax in the year in which it is incurred. Therefore, any element of depreciation is considered to be immaterial and no provision is made.

| Taxation

| Taxation for the year 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 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.

SOCIAL CARE SERVICES (CLAYTON) LIMITED (REGISTERED NUMBER: 04460745)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 132 (2024 - 115 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 2,966,924 |  | 125,784 |  | 27,649 |  |

| Additions | 111,313 |  | 641 |  | 20,000 |  |

| Disposals | - |  | - |  | - |  |

| At 30 June 2025 | 3,078,237 |  | 126,425 |  | 47,649 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 19,491 |  | 17,429 |  |

| Charge for year | - |  | 2,529 |  | 7,555 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 June 2025 | - |  | 22,020 |  | 24,984 |  |

| NET BOOK VALUE

| At 30 June 2025 | 3,078,237 |  | 104,405 |  | 22,665 |  |

| At 30 June 2024 | 2,966,924 |  | 106,293 |  | 10,220 |  |

SOCIAL CARE SERVICES (CLAYTON) LIMITED (REGISTERED NUMBER: 04460745)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 48,558 |  | 209,755 |  | 27,478 |  | 3,406,148 |  |

| Additions | 4,473 |  | 54,193 |  | 1,406 |  | 192,026 |  |

| Disposals | - |  | (29,121 | ) | - |  | (29,121 | ) |

| At 30 June 2025 | 53,031 |  | 234,827 |  | 28,884 |  | 3,569,053 |  |

| DEPRECIATION

| At 1 July 2024 | 22,518 |  | 120,029 |  | 24,612 |  | 204,079 |  |

| Charge for year | 6,103 |  | 33,515 |  | 2,702 |  | 52,404 |  |

| Eliminated on disposal | - |  | (19,259 | ) | - |  | (19,259 | ) |

| At 30 June 2025 | 28,621 |  | 134,285 |  | 27,314 |  | 237,224 |  |

| NET BOOK VALUE

| At 30 June 2025 | 24,410 |  | 100,542 |  | 1,570 |  | 3,331,829 |  |

| At 30 June 2024 | 26,040 |  | 89,726 |  | 2,866 |  | 3,202,069 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| Valuation in 2014 | 49,118 |  | - |  | - |  |

| Valuation in 2016 | 20,000 |  | - |  | - |  |

| Valuation in 2022 | 365,000 |  | - |  | - |  |

| Cost | 2,644,119 |  | 126,425 |  | 47,649 |  |

3,078,237 |  | 126,425 |  | 47,649 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2014 | - |  | - |  | - |  | 49,118 |  |

| Valuation in 2016 | - |  | - |  | - |  | 20,000 |  |

| Valuation in 2022 | - |  | - |  | - |  | 365,000 |  |

| Cost | 53,031 |  | 234,827 |  | 28,884 |  | 3,134,935 |  |

53,031 |  | 234,827 |  | 28,884 |  | 3,569,053 |  |

| If freehold property had not been revalued they would have been included at the following historical cost:

| 30.6.25 |  | 30.6.24

£ | £ |

| Cost | 2,277,931 |  | 2,277,931 |  |

| Freehold properties were valued on an open market basis on 5 September 2022 by Allied Surveyors & Valuers .

SOCIAL CARE SERVICES (CLAYTON) LIMITED (REGISTERED NUMBER: 04460745)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS - continued

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

| Motor

| vehicles

£ |

| COST OR VALUATION

| At 1 July 2024

| and 30 June 2025 | 73,454 |  |

| DEPRECIATION

| At 1 July 2024 | 42,466 |  |

| Charge for year | 7,747 |  |

| At 30 June 2025 | 50,213 |  |

| NET BOOK VALUE

| At 30 June 2025 | 23,241 |  |

| At 30 June 2024 | 30,988 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 July 2024 | 100 |  |

| Disposals | (100 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 100 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 1,105,226 |  | 986,195 |  |

| Other debtors | 48,009 |  | 37,667 |  |

1,153,235 |  | 1,023,862 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 102,793 |  | 91,934 |  |

| Hire purchase contracts (see note 9) | 33,015 |  | 5,722 |  |

| Trade creditors | 19,744 |  | 16,403 |  |

| Taxation and social security | 653,019 |  | 508,570 |  |

| Other creditors | 10,445 |  | 10,421 |  |

819,016 |  | 633,050 |  |

SOCIAL CARE SERVICES (CLAYTON) LIMITED (REGISTERED NUMBER: 04460745)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 409,554 |  | 466,197 |  |

| Hire purchase contracts (see note 9) | - |  | 33,015 |  |

409,554 |  | 499,212 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 68,362 |  | 98,462 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30.6.25 |  | 30.6.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 33,015 |  | 5,722 |  |

| Between one and five years | - |  | 33,015 |  |

33,015 |  | 38,737 |  |

| Non-cancellable |

| operating leases |

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 15,750 |  | 15,750 |  |

| Between one and five years | 35,438 |  | 51,188 |  |

51,188 |  | 66,938 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 512,347 |  | 558,131 |  |

| Hire purchase contracts | 33,015 |  | 38,737 |  |

545,362 |  | 596,868 |  |

| Bank borrowings are secured by way of legal charges over properties owned by the company and a property owned by the directors' pension scheme.