Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 false 40 2024-08-01 false Residential care activities for learning difficulties, mental health and substance abuse 45 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15025194 2024-08-01 2025-07-31 15025194 2023-07-24 2024-07-31 15025194 2025-07-31 15025194 2024-07-31 15025194 c:Director1 2024-08-01 2025-07-31 15025194 d:CurrentFinancialInstruments 2025-07-31 15025194 d:CurrentFinancialInstruments 2024-07-31 15025194 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 15025194 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 15025194 d:ShareCapital 2025-07-31 15025194 d:ShareCapital 2024-07-31 15025194 c:FRS102 2024-08-01 2025-07-31 15025194 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 15025194 c:FullAccounts 2024-08-01 2025-07-31 15025194 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 15025194 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 15025194 CARE AND SUPPORT (RESOURCE) SERVICES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
CARE AND SUPPORT (RESOURCE) SERVICES LTD REGISTERED NUMBER: 15025194 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 76,673 |  | 81,668 |
Cash at bank and in hand | 5 | 14,177 |  | 13,868 |
|  | 90,850 |  | 95,536 |
Creditors: amounts falling due within one year | 6 | (90,750) |  | (95,436) |
Net current assets |  |  | 100 |  | 100
Total assets less current liabilities |  |  | 100 |  | 100
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
|  |  | 100 |  | 100
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 March 2026.
Kauser Parveen
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
CARE AND SUPPORT (RESOURCE) SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Care and Support (Resource) Services Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration number of 15025194. The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, England, B16 8SP. The principal activity of the company in the year under review was that of residential care activities for learning difficulties, mental health and substance abuse. The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied: Page 2
CARE AND SUPPORT (RESOURCE) SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
CARE AND SUPPORT (RESOURCE) SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | VAT
The revenue is consistent of holding staff for related companies under common ownership as their extended central human resources department of which the staff have entered into common employment contracts working for all the related companies. The work of such staff relates to the of provision of support work and care or protection of children and young persons to promote the physical or mental welfare of the sick, distressed and must and will include some form of direct medical care such as administering drugs or taking blood pressures. As a result, the sales of the company are VAT exempt.
3. | Employees
| The average monthly number of employees, including directors, during the year was 45 (2024 - 40).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 76,673 | 81,668
|  | 76,673 | 81,668
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 14,177 | 13,868
|  | 14,177 | 13,868
Page 4
CARE AND SUPPORT (RESOURCE) SERVICES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 90,750 | 95,436
|  | 90,750 | 95,436
Page 5