Caledonia Social Care Limited 31/03/2025 iXBRL

Company registration number: SC537263

Caledonia Social Care Limited

Unaudited filleted financial statements

31 March 2025

Caledonia Social Care Limited

Contents

Statement of financial position

Notes to the financial statements

Caledonia Social Care Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	3,718		5,746
		_______		_______
			3,718		5,746

Current assets
Debtors	7	133,835		222,919
Cash at bank and in hand		127,312		70,264
		_______		_______
		261,147		293,183
Creditors: amounts falling due
within one year	8	( 73,798)		( 96,607)
		_______		_______
Net current assets			187,349		196,576
			_______		_______
Total assets less current liabilities			191,067		202,322

Creditors: amounts falling due
after more than one year	9		( 24,221)		( 29,735)

Provisions for liabilities			( 771)		( 1,477)

			_______		_______
Net assets			166,075		171,110
			_______		_______

Capital and reserves
Called up share capital			400,000		400,000
Other Reserves			( 272,517)		( 272,517)
Profit and loss account			38,592		43,627
			_______		_______
Shareholders funds			166,075		171,110
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 13 November 2025 , and are signed on behalf of the board by:

Mr D Mason (Chairman) Mr D Oliver

Director Director

Company registration number: SC537263

Caledonia Social Care Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 59 Charles Street, Glasgow, G21 2PR.

2. Statement of compliance

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

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and assiciated assumptions are based on historical experience and other facotrs that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in whih the estimates are revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities and is shown net of discounts and Value Added Tax.

Exceptional items

Exceptional items are disclosed separately in the financial statements in order to provide further understanding of the financial performance of the entity. They are material items of income or expense that have been shown separately because of their nature or amount.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 are subsequently stated at cost less any accumulated depreciation and impairment losses.

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:


Fittings fixtures and equipment	-	20 %	straight line
Computer Equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Financial instruments

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.

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Employee benefits

The cost 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.

Employee share ownership plan (ESOP) trust

Consideration paid or received for the purchase or sale of the company's own shares in an ESOP trust are shown as a seperate amount in the shareholders' funds. Assets and liabilities of the ESOP trust are reported as those of the sponsoring company. The costs of operating the ESOP trust are included in the profit and loss account of the sponsoring company.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 102 (2024: 103 ).

5. Exceptional items

	2025	2024
	£	£
Exceptional write off	-	25,000
	_______	_______

This exceptional write off related to additional income recorded in a prior year in error.

6. Tangible assets

	Fixtures, fittings and equipment	Computer Equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	5,903	10,140	16,043
	_______	_______	_______
Depreciation
At 1 April 2024	5,903	4,394	10,297
Charge for the year	-	2,028	2,028
	_______	_______	_______
At 31 March 2025	5,903	6,422	12,325
	_______	_______	_______
Carrying amount
At 31 March 2025	-	3,718	3,718
	_______	_______	_______
At 31 March 2024	-	5,746	5,746
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	27,946	102,594
Other debtors	105,889	120,325
	_______	_______
	133,835	222,919
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,484	5,484
Trade creditors	17,318	44,252
Social security and other taxes	17,405	14,956
Other creditors	33,591	31,915
	_______	_______
	73,798	96,607
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	24,221	29,735
	_______	_______

10. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	10,962	10,962
Later than 1 year and not later than 5 years	31,262	42,224
	_______	_______
	42,224	53,186
	_______	_______

11. Controlling party

The ultimate controlling party is Caledonia Social Care Limited Employee Ownership Trust.