Company registration number 8272504 (England and Wales)
ACCESS DIGNITY CARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
The Maltings
Rosemary Lane
Halstead
Essex
CO9 1HZ
ACCESS DIGNITY CARE LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
ACCESS DIGNITY CARE LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 APRIL 2025
30 April 2025
- 1 -
30 April 2025
31 October 2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
13,036
13,312
Current assets
Debtors
5
246,349
326,349
Cash at bank and in hand
88,254
33,307
334,603
359,656
Creditors: amounts falling due within one year
6
(207,355)
(222,747)
Net current assets
127,248
136,909
Total assets less current liabilities
140,284
150,221
Creditors: amounts falling due after more than one year
7
(7,500)
(22,500)
Provisions for liabilities
(2,477)
(3,328)
Net assets
130,307
124,393
Capital and reserves
Called up share capital
8
90
90
Profit and loss reserves
130,217
124,303
Total equity
130,307
124,393
ACCESS DIGNITY CARE LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 April 2026 and are signed on its behalf by:
Miss K S McGregor
Mr B K McGregor
Director
Director
Company registration number 8272504 (England and Wales)
ACCESS DIGNITY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Access Dignity Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is 34 Newgate Street, Walton on the Naze, Essex, England, CO14 8AL.

1.1
Reporting period

The accounting period being presented is an extended period for the purpose of bringing the year end more in line with the UK financial year. The comparative amounts when relating to the profit or loss are for a standard period of 12 months and are therefore not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for social work activities in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ACCESS DIGNITY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

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

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ACCESS DIGNITY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2023
Number
Number
Total
46
43
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2023
32,951
Additions
7,546
At 30 April 2025
40,497
Depreciation and impairment
At 1 November 2023
19,639
Depreciation charged in the period
7,822
At 30 April 2025
27,461
Carrying amount
At 30 April 2025
13,036
At 31 October 2023
13,312
5
Debtors
2025
2023
Amounts falling due within one year:
£
£
Trade debtors
143,621
294,365
Other debtors
102,728
31,984
246,349
326,349
ACCESS DIGNITY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2023
£
£
Bank loans
10,000
10,000
Trade creditors
3,237
430
Corporation tax
46,277
67,195
Other taxation and social security
45,304
42,653
Other creditors
102,537
102,469
207,355
222,747
7
Creditors: amounts falling due after more than one year
2025
2023
£
£
Bank loans and overdrafts
7,500
22,500
8
Called up share capital
2025
2023
2025
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
30
30
30
30
Ordinary B of £1 each
30
30
30
30
Ordinary C of £1 each
30
30
30
30
90
90
90
90
9
Directors' transactions
Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Karlie McGregor
3.75
(4,681)
155,590
1,893
(52,843)
99,959
(4,681)
155,590
1,893
(52,843)
99,959
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