Registration number: 07841781

Abbeyfield Grange Community Support Limited

(Registration number: 07841781)

Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	278	371
Current assets
Debtors	4	140,189	121,740
Cash at bank and in hand		27,378	19,403
		167,567	141,143
Creditors: Amounts falling due within one year	5	(54,171)	(37,562)
Net current assets		113,396	103,581
Net assets		113,674	103,952
Capital and reserves
Called up share capital		50	50
Capital redemption reserve		50	50
Retained earnings		113,574	103,852
Shareholders' funds		113,674	103,952

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 21 October 2025
 

.........................................

Mrs R K Coates

Director

Abbeyfield Grange Community Support Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

1	Accounting policies

Statutory information

Abbeyfield Grange Community Support Limited is a private company, limited by shares, domiciled in England and Wales, company number 07841781. The registered office is at 148 Burngreave Road, Pitsmoor, Sheffield, S3 9DH.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Revenue is recognised upon delivery of services.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance

Abbeyfield Grange Community Support Limited

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

1	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as 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. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.
 

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2024 - 13).

Abbeyfield Grange Community Support Limited

Notes to the Financial Statements for the Year Ended 30 June 2025 (continued)

3	Tangible assets

	Fixtures and fittings £
Cost
At 1 July 2024	4,000
At 30 June 2025	4,000
Depreciation
At 1 July 2024	3,629
Charge for the year	93
At 30 June 2025	3,722
Carrying amount
At 30 June 2025	278
At 30 June 2024	371

4

Debtors

	2025 £	2024 £
Trade debtors	60,415	56,408
Other debtors	75,070	61,871
Prepayments and accrued income	4,704	3,461
	140,189	121,740

5

Creditors

	2025 £	2024 £
Due within one year
Taxation and social security	10,779	15,297
Accruals and deferred income	22,568	20,754
Other creditors	20,824	1,511
	54,171	37,562

6	Financial commitments, guarantees and contingencies

Operating leases
As at the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining term of those leases of £10,336 (2024 - £312).