Stray Care Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14447631

STRAY CARE SERVICES LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

STRAY CARE SERVICES LTD

FINANCIAL STATEMENTS

YEAR ENDED 31st MARCH 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 7

STRAY CARE SERVICES LTD

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Intangible assets	5	4,800	6,400
Tangible assets	6	13,420	16,819
		---------	---------
		18,220	23,219

CURRENT ASSETS

Debtors	7	–	5,847
Cash at bank and in hand		134,909	29,625
		----------	---------
		134,909	35,472

CREDITORS: amounts falling due within one year	8	111,349		41,542
		----------		---------
NET CURRENT ASSETS/(LIABILITIES)			23,560		( 6,070)
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			41,780		17,149

PROVISIONS

Taxation including deferred tax	2,550	1,841
	---------	---------
NET ASSETS	39,230	15,308
	---------	---------

CAPITAL AND RESERVES

Called up share capital	10	1	1
Profit and loss account		39,229	15,307
		---------	---------
SHAREHOLDERS FUNDS		39,230	15,308
		---------	---------

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.

For the year ending 31st 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 .

STRAY CARE SERVICES LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 30 November 2025 , and are signed on behalf of the board by:

Mrs G. L. Rutter

Director

Company registration number: 14447631

STRAY CARE SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st MARCH 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is East Pasture Farm, Coxhoe, Durham, DH6 4EL.

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. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on the going concern basis. The directors consider that this basis is appropriate following due consideration of the present financial position, the expected prospects of the company during the twelve months from the date of approval of these financial statements and the continued support of the company's directors, bankers and other lending agents during this time.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

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. 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

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

Tangible assets

Tangible assets are initially recorded at cost, and 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:

Motor vehicles	-	20% reducing balance
Computer equipment	-	33% reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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.

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.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 6 (2024: 2 ).

5. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1st April 2024 and 31st March 2025	8,000
	-------
Amortisation
At 1st April 2024	1,600
Charge for the year	1,600
	-------
At 31st March 2025	3,200
	-------
Carrying amount
At 31st March 2025	4,800
	-------
At 31st March 2024	6,400
	-------

6. TANGIBLE ASSETS

	Motor vehicles	Computer equipment	Total
	£	£	£
Cost
At 1st April 2024 and 31st March 2025	20,690	291	20,981
	---------	----	---------
Depreciation
At 1st April 2024	4,138	24	4,162
Charge for the year	3,310	89	3,399
	---------	----	---------
At 31st March 2025	7,448	113	7,561
	---------	----	---------
Carrying amount
At 31st March 2025	13,242	178	13,420
	---------	----	---------
At 31st March 2024	16,552	267	16,819
	---------	----	---------

7. DEBTORS

	2025	2024
	£	£
Other debtors	–	5,847
	----	-------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,942	26,155
Accruals	5,107	1,058
Corporation tax	5,277	–
Social security and other taxes	17,064	–
Inter-company loan - Stray Aid Trading as Durham Dogs and Cats Home Ltd	79,959	14,329
	----------	---------
	111,349	41,542
	----------	---------

9. DEFERRED TAX

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	2,550	1,841
	-------	-------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	2,550	3,196
Unused tax losses	–	( 1,355)
	-------	-------
	2,550	1,841
	-------	-------

10. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

11. RELATED PARTY TRANSACTIONS

The company is wholly owned by the charitable company Stray Aid Trading as Durham Dogs and Cats Home Ltd. An inter-company loan exists between the two companies and a balance of £79,959 (2024: £14,329) is outstanding at the year end and is included within creditors: amounts falling due within one year. During the year part-serviced kennels were provided by Stray Aid Trading as Durham Dogs and Cats Home Ltd, on normal commercial terms, to Stray Care Services Ltd. Costs of £135,529 (2024: £157,518) were incurred in respect of these services. Also, during the year, donations of £131,282 (2024: £66,002) were paid by Stray Care Services Ltd to Stray Aid Trading as Durham Dogs and Cats Home Ltd. No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A small entities.