Care & Repair Home Maintenance Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08498979

Care & Repair Home Maintenance Services Limited

Company Limited by Guarantee

Filleted Financial Statements

31 March 2025

Care & Repair Home Maintenance Services Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	10,062	28,700

Current assets

Stocks		16,875	18,824
Debtors	7	–	3,507
Cash at bank and in hand		30,752	85,006
		--------	---------
		47,627	107,337

Creditors: amounts falling due within one year	8	30,295	101,468
		--------	---------
Net current assets		17,332	5,869
		--------	--------
Total assets less current liabilities		27,394	34,569

Provisions	–	7,175
	--------	--------
Net assets	27,394	27,394
	--------	--------

Capital and reserves

Profit and loss account	27,394	27,394
	--------	--------
Members funds	27,394	27,394
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 14 October 2025 , and are signed on behalf of the board by:

Ms L Ackerman

Director

Company registration number: 08498979

Care & Repair Home Maintenance Services Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Unit 1a - 1b Foxes Lane, Oakdale Business Park, Oakdale, Blackwood, NP12 4AB, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	33% straight line
Computer Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Company limited by guarantee

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 4 ).

6. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	70,635	1,985	72,620
	--------	-------	--------
Depreciation
At 1 April 2024	41,935	1,985	43,920
Charge for the year	18,638	–	18,638
	--------	-------	--------
At 31 March 2025	60,573	1,985	62,558
	--------	-------	--------
Carrying amount
At 31 March 2025	10,062	–	10,062
	--------	-------	--------
At 31 March 2024	28,700	–	28,700
	--------	-------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	–	3,087
Other debtors	–	420
	----	-------
	–	3,507
	----	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	9,305	7,893
Amounts owed to group undertakings and undertakings in which the company has a participating interest	17,097	89,980
Credit card	1,143	1,345
Other creditors	2,750	2,250
	--------	---------
	30,295	101,468
	--------	---------

9. Summary audit opinion

The auditor's report dated 14 October 2025 was unqualified .

The senior statutory auditor was Jonathan Rhodes BSc BFP FCA , for and on behalf of Walter Hunter & Co Limited .

10. Related party transactions

The company has taken advantage of the 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. The ultimate parent undertaking and the smallest and largest group to consolidate these financial statements is Blaenau Gwent and Caerphilly Care & Repair Limited, a company incorporated in the United Kingdom and registered in England and Wales. Copies of the consolidated financial statements are available from its registered office, Unit 7 Roseheyworth Business Park, Abertillery, Blaenau Gwent, Wales. NP13 1SP.

11. Parent company

Blaenau Gwent and Caerphilly Care & Repair is the company's parent charity and is the ultimate controlling party. It is registered office is Unit 1a-1b Foxes Lane, Oakdale Business Park, Oakdale, Blackwood. NP12 4AB. The company's accounts are included within the consolidated accounts of Blaenau Gwent and Caerphilly Care & Repair which can be obtained from its registered office.