Social Care Services (Clayton) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04460745 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

SOCIAL CARE SERVICES (CLAYTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

Capital redemption reserve

50

Retained earnings - non distributable

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.

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

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.

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

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

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

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

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

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

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

38,737

Non-cancellable

operating leases

30.6.25

30.6.24

£

Within one year

15,750

Between one and five years

35,438

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.