REGISTERED NUMBER: SC243452 (Scotland)

Financial Statements

for the Year Ended 31 March 2025

for

Carers Direct Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J McGlennon

D McGlennon

SECRETARY:

D McGlennon

REGISTERED OFFICE:

31 James Street

Helensburgh

G84 8AS

REGISTERED NUMBER:

SC243452 (Scotland)

ACCOUNTANTS:

Macleod Fulton

Scottcourt House

West Princes Street

Helensburgh

Argyll & Bute

G84 8BP

FIXED ASSETS

Intangible assets

4

93,360

93,360

Tangible assets

5

74,066

40,859

167,426

134,219

CURRENT ASSETS

Debtors

6

40,747

37,901

Cash at bank and in hand

59,793

115,340

100,540

153,241

CREDITORS

Amounts falling due within one year

7

198,618

162,674

NET CURRENT LIABILITIES

(98,078

)

(9,433

)

TOTAL ASSETS LESS CURRENT LIABILITIES

69,348

124,786

CREDITORS

Amounts falling due after more than one year

8

30,982

57,987

NET ASSETS

38,366

66,799

CAPITAL AND RESERVES

Called up share capital

9

90

90

Retained earnings

38,276

66,709

SHAREHOLDERS' FUNDS

38,366

66,799

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

D McGlennon - Director

1.	STATUTORY INFORMATION

Carers Direct Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Acquired goodwill is not written off.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2024 - 40 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

93,360

NET BOOK VALUE

At 31 March 2025

93,360

At 31 March 2024

93,360

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

10,256

74,994

6,115

91,365

Additions

-

60,615

-

60,615

Disposals

-

(19,850

)

-

(19,850

)

At 31 March 2025

10,256

115,759

6,115

132,130

DEPRECIATION

At 1 April 2024

8,977

35,981

5,548

50,506

Charge for year

320

24,229

142

24,691

Eliminated on disposal

-

(17,133

)

-

(17,133

)

At 31 March 2025

9,297

43,077

5,690

58,064

NET BOOK VALUE

At 31 March 2025

959

72,682

425

74,066

At 31 March 2024

1,279

39,013

567

40,859

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Trade debtors

-

6,786

Directors' current accounts

40,747

31,115

40,747

37,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Bank loans and overdrafts

25,424

22,107

Hire purchase contracts

59,400

25,690

Tax

85,013

79,465

Social security and other taxes

12,126

21,269

Pension creditor

5,353

6,037

Credit card

4,261

1,563

Directors' current accounts

49

51

Accrued expenses

6,992

6,492

198,618

162,674

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Bank loans - 1-2 years

25,330

23,688

Bank loans - 2-5 years

5,652

34,299

30,982

57,987

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

as restated

£

£

90

Ordinary

£1

90

90

10.	CONTINGENT LIABILITIES

As at 31 March 2025 the company had no contingent liabilities. (2024 - £nil).

11.	CAPITAL COMMITMENTS

As at 31 March 2025 the company had no capital commitments. (2024 - £nil).

12.	RELATED PARTY DISCLOSURES