Company Registration No. 12137536 (England and Wales)
Candour Care Group Ltd
Unaudited accounts
for the year ended 31 August 2025
Candour Care Group Ltd
Unaudited accounts
Contents
Candour Care Group Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
3,841
4,352
Cash at bank and in hand
50,331
60,981
Creditors: amounts falling due within one year
(65,117)
(64,992)
Net current assets
60,145
65,236
Total assets less current liabilities
63,986
69,588
Creditors: amounts falling due after more than one year
-
(2,343)
Called up share capital
100
100
Profit and loss account
63,886
67,145
Shareholders' funds
63,986
67,245
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 November 2025 and were signed on its behalf by
Paul Serrio
Director
Company Registration No. 12137536
Candour Care Group Ltd
Notes to the Accounts
for the year ended 31 August 2025
Candour Care Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12137536. The registered office is Centrix House, Oak 3, 26 Crow Lane East, Newton-le-Willows, WA12 9UY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
Candour Care Group Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Amounts due from group undertakings etc.
3,808
-
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,343
3,002
Taxes and social security
56,745
55,003
Other creditors
4,246
4,361
Loans from directors
31
903
7
Creditors: amounts falling due after more than one year
2025
2024
8
Transactions with related parties
The company is controlled by Mr & Mrs Serrio, the managing director & company secretary.
Included in creditors is a loan due to Mr Serrio of £196 (2024 - £1,013). The loan is currently interest free and is repayable upon demand.
Included in debtors are loans due from companies under common ownership (Candour Care Franchising Opportunities Ltd; Paul & Ash Ltd) totalling £3,808. These loans are currently interest free and repayable upon demand.
9
Average number of employees
During the year the average number of employees was 60 (2024: 51).