Caring Hands (Care Services) Ltd

Filleted Accounts

31 March 2025

Registered number

06876875

Caring Hands (Care Services) Ltd
Registered number:		06876875
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		6,528			7,354

Current assets
Debtors	5	12,059			76,270
Cash at bank and in hand		74,288			49,363
		86,347			125,633

Creditors: amounts falling due within one year	6	(73,730)			(89,530)

Net current assets			12,617			36,103

Total assets less current liabilities			19,145			43,457


Provisions for liabilities			(1,240)			(1,838)


Net assets			17,905			41,619

Capital and reserves
Called up share capital			10			10
Profit and loss account			17,895			41,609

Shareholders' funds			17,905			41,619

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Steven J Ledger
Director
Approved by the board on 25 December 2025

Caring Hands (Care Services) Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment	25% reducing balance
	Fixtures and fittings	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			36		37


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					335,000
	At 31 March 2025					335,000

	Amortisation
	At 1 April 2024					335,000
	At 31 March 2025					335,000

	Net book value
	At 31 March 2025					-

	The directors have reviewed the policy of amortisation of goodwill and continue to write off the balance of goodwill over 8 years.

4	Tangible fixed assets
		Office equipment		Fixtures and Fittings		Total
£			£		£
	Cost
	At 1 April 2024	27,005		6,971		33,976
	Additions	325		-		325
	At 31 March 2025	27,330		6,971		34,301

	Depreciation
	At 1 April 2024	19,829		6,793		26,622
	Charge for the year	1,107		44		1,151
	At 31 March 2025	20,936		6,837		27,773

	Net book value
	At 31 March 2025	6,394		134		6,528
	At 31 March 2024	7,176		178		7,354


5	Debtors			2025		2024
£					£

	Trade debtors			4,420		54,127
	Other debtors			7,639		22,143
				12,059		76,270


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			3,389		11,051
	Corporation tax			-		4,325
	Other taxes and social security costs			15,165		13,586
	Other creditors			55,176		60,568
				73,730		89,530


7	Related party transactions

	Employee-Ownership Trust On 31 January 2023, the entire share capital of the company was acquired by the Caring Hands (Care Services) EOT Ltd Employee Ownership Trust ('The Trust'). The Trust holds the shares for the future benefit of the company's employees. The funding for the transaction (and associated costs) was partially achieved through an initial contribution by the company. During the year, the company made contributions of £13,221 (2024:£14,552) to the Trust, which are shown on the Statement of Changes in Equity. The directors are of the opinion that de-facto control does not exist and therefore have excluded the assets and liabilities of the Trust from these financial statements. Consolidated accounts incorporating the Trust have not been prepared.


8	Controlling party

	The ultimate controlling party is Caring Hands (Care Services) EOT Limited.

9	Other information

	Caring Hands (Care Services) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	9 Oldcotes Close
	Throapham
	Sheffield
	S25 2UR