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Registered number: 08860262
Help at Home Care Service Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08860262
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,000 26,000
Tangible Assets 5 12,000 12,350
32,000 38,350
CURRENT ASSETS
Debtors 6 57,027 54,271
Cash at bank and in hand 9,798 8,374
66,825 62,645
Creditors: Amounts Falling Due Within One Year 7 (96,046 ) (82,459 )
NET CURRENT ASSETS (LIABILITIES) (29,221 ) (19,814 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,779 18,536
Creditors: Amounts Falling Due After More Than One Year 8 (1,887 ) (10,874 )
NET ASSETS 892 7,662
CAPITAL AND RESERVES
Called up share capital 10 16 16
Profit and Loss Account 876 7,646
SHAREHOLDERS' FUNDS 892 7,662
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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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 12 December 2025 and were signed on its behalf by:
Mr Paul Leathard
Director
12 December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Help at Home Care Service Ltd Registered number 08860262 is a limited by shares company incorporated in England & Wales. The Registered Office is Bickland Business Centre, Tregonigie Industrial Estate, Falmouth, Cornwall, TR11 4SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 4 Years
Fixtures & Fittings 4 Years
Computer Equipment 4 Years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 3 3
Sales, marketing and distribution 26 21
29 24
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 60,112
As at 31 March 2025 60,112
Amortisation
As at 1 April 2024 34,112
Provided during the period 6,000
As at 31 March 2025 40,112
Net Book Value
As at 31 March 2025 20,000
As at 1 April 2024 26,000
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 61,412 436 4,694 66,542
Additions 3,095 - - 3,095
As at 31 March 2025 64,507 436 4,694 69,637
Depreciation
As at 1 April 2024 49,112 386 4,694 54,192
Provided during the period 3,395 50 - 3,445
As at 31 March 2025 52,507 436 4,694 57,637
Net Book Value
As at 31 March 2025 12,000 - - 12,000
As at 1 April 2024 12,300 50 - 12,350
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 57,027 54,271
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 3,542
Corporation tax 34,629 37,930
Other taxes and social security 23,252 27,948
Net wages 1,239 1,469
Pension Contributions due 1,574 2,118
Celtic Care Loan (Current liabilities - creditors < 1 year) 6,696 6,696
Accruals and deferred income 1,800 1,000
Directors' loan accounts 26,856 1,756
96,046 82,459
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Celtic Care Loan (Long term liabilities - creditors > 1 year) 1,887 10,874
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 3,542
Later than one year and not later than five years - -
- 3,542
- 3,542
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 16 16
11. Controlling Party
The company's controlling parties are Caroleita Perry and Paul Leathard  by virtue of their ownership of the issued share capital in the company.
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