Registered No. OC309145 (England and Wales)
Local Care Force LLP
Unaudited accounts
for the year ended 31 March 2025
Local Care Force LLP
Statement of financial position
as at 31 March 2025
Tangible assets
102,839
123,921
Debtors
1,255,313
1,691,638
Cash at bank and in hand
51,101
339,600
Creditors: amounts falling due within one year
(780,746)
(1,022,726)
Net current assets
525,668
1,008,512
Total assets less current liabilities
628,507
1,132,433
Creditors: amounts falling due after more than one year
(7,804)
(35,036)
Net assets attributable to members
620,703
1,097,397
Other reserves
620,703
1,097,397
Members' other interests
620,703
1,097,397
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 12 November 2025.
Mr Wayne Brady
Designated member
Limited Liability Partnership Registration No. OC309145
Local Care Force LLP
Notes to the Accounts
for the year ended 31 March 2025
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) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
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.
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:
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
15% Reducing Balance
Where the LLP enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a 'finance lease'. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated over its estimated useful life or the term of the lease, whichever is shorter. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account, and the capital element which reduces the outstanding obligation for future instalments.
All other leases are accounted for as 'operating leases' and the rental charges are charged to the profit and loss account on a straight line basis over the life of the lease.
Rents receivable on the freehold investment property under the terms of the operating lease are included in the profit and loss account on a receivable basis.
The LLP operates a defined contribution scheme for the benefit of its employees. Contributions are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Local Care Force LLP is a limited liability partnership, incorporated in England and Wales, registration number OC309145. Its registered office is 47 Upper Basinghall Street, Leeds, West Yorkshire, LS1 5HR, England.
Local Care Force LLP
Notes to the Accounts
for the year ended 31 March 2025
3
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
123,081
236,507
359,588
At 31 March 2025
125,462
236,507
361,969
At 1 April 2024
70,757
164,910
235,667
Charge for the year
5,564
17,899
23,463
At 31 March 2025
76,321
182,809
259,130
At 31 March 2025
49,141
53,698
102,839
At 31 March 2024
52,324
71,597
123,921
4
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
27,232
14,450
Trade creditors
75,514
18,515
Taxes and social security costs
625,061
776,952
Other creditors
52,939
212,809
5
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
7,804
35,036
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Capital commitments
2025
2024
At the year end, a balance of NIL (2024: £1,716) included in Other Creditors is due to Bibby Financial Services Limited, who hold a fixed and floating charge over the assets of the partnership.
8
Operating lease commitments
2025
2024
Total commitments under non-cancellable operating leases are as follows:
Operating leases expiring:
Within one year
23,319
36,130
9
Average number of employees
During the year the average number of employees was 23 (2024: 31).