Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04647064 Mrs J Church Mr D Geisler Mr R P Wallace Mr D Horwitz Dr M J Pickering iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04647064 2024-03-31 04647064 2025-03-31 04647064 2024-04-01 2025-03-31 04647064 frs-core:CurrentFinancialInstruments 2025-03-31 04647064 frs-core:ComputerEquipment 2025-03-31 04647064 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04647064 frs-core:ComputerEquipment 2024-03-31 04647064 frs-core:FurnitureFittings 2025-03-31 04647064 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04647064 frs-core:FurnitureFittings 2024-03-31 04647064 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04647064 frs-bus:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 04647064 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 04647064 frs-bus:SmallEntities 2024-04-01 2025-03-31 04647064 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04647064 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04647064 frs-bus:Director1 2024-04-01 2025-03-31 04647064 frs-bus:Director2 2024-04-01 2025-03-31 04647064 frs-bus:Director3 2024-04-01 2025-03-31 04647064 frs-bus:Director4 2024-04-01 2025-03-31 04647064 frs-bus:Director5 2024-04-01 2025-03-31 04647064 frs-countries:EnglandWales 2024-04-01 2025-03-31 04647064 2023-03-31 04647064 2024-03-31 04647064 2023-04-01 2024-03-31 04647064 frs-core:CurrentFinancialInstruments 2024-03-31 04647064 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04647064
Christians Care International Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Harris Lacey and Swain
Contents
Page
Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04647064
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,636 5,009
2,636 5,009
CURRENT ASSETS
Debtors 5 1,292 1,456
Cash at bank and in hand 754,206 855,849
755,498 857,305
Creditors: Amounts Falling Due Within One Year 6 (13,743 ) (12,007 )
NET CURRENT ASSETS (LIABILITIES) 741,755 845,298
TOTAL ASSETS LESS CURRENT LIABILITIES 744,391 850,307
NET ASSETS 744,391 850,307
Income and Expenditure Account 744,391 850,307
MEMBERS' FUNDS 744,391 850,307
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 Income and Expenditure Account.
All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D Horwitz
Director
23/12/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Christians Care International Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 04647064 . The registered office is 302 Viking House, 13 Micklegate, York, North Yorkshire, YO1 6RA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Income is received in the form of donations from all over the world with the purpose of supporting the organisation's mission to help and support Jewish comminuties in Ukraine through a number of programs, such as the Senior Services Program and Senior Home, Schooling Program and Humanitarian Aid Programs.
Cash donations are included in full in the income and expenditure account as they are received.
Bank interest is included in the income and expenditure account on an accruals basis.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
2.5. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years 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 surplus. 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 surplus 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 surplus 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 assets reflect 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.
...CONTINUED
Page 2
Page 3
2.7. Taxation - continued
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 7)
5 7
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 1,328 26,461 27,789
As at 31 March 2025 1,328 26,461 27,789
Depreciation
As at 1 April 2024 622 22,158 22,780
Provided during the period 106 2,267 2,373
As at 31 March 2025 728 24,425 25,153
Net Book Value
As at 31 March 2025 600 2,036 2,636
As at 1 April 2024 706 4,303 5,009
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 126 290
Other debtors 1,166 1,166
1,292 1,456
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 7,866 8,850
Taxation and social security 5,877 3,157
13,743 12,007
7. Company limited by guarantee
The company is limited by guarantee and as such has no share capital.
The members of the company guarantee its indebtedness. This liability is limited to a nominal sum of £1 each.
Membership is open only to Donald Horwitz who shall be the sole Member of the Company.
Each member is entitled to one vote at a general meeting, irrespective of the guarantee that he or she may have made.
In the event of a winding up or dissolution of the company, the members are not entitled to a share of the assets or of any surplus arising.
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