The Complete Home Care Agency Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03241463

THE COMPLETE HOME CARE AGENCY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 August 2025

THE COMPLETE HOME CARE AGENCY LIMITED

STATEMENT OF FINANCIAL POSITION

31 August 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		3,615		4,646

CURRENT ASSETS

Debtors	6	465,523	282,987
Cash at bank and in hand		65,766	49,422
		---------	---------
		531,289	332,409

CREDITORS: amounts falling due within one year	7	466,753		291,654
		---------		---------
NET CURRENT ASSETS			64,536		40,755
			--------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			68,151		45,401
			--------		--------
NET ASSETS			68,151		45,401
			--------		--------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	68,051	45,301
	--------	--------
SHAREHOLDERS FUNDS	68,151	45,401
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

THE COMPLETE HOME CARE AGENCY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 24 April 2026 , and are signed on behalf of the board by:

Mrs S E Jones

Director

Company registration number: 03241463

THE COMPLETE HOME CARE AGENCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Income tax

Provision is made on the liability method, for taxation deferred in respect of all material timing differences only to the extent that, in the opinion of the directors, there is a reasonable probability that a liability will crystallise in the foreseeable future.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance and 33 1/3 straight line
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. TANGIBLE ASSETS

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 September 2024 and 31 August 2025	5,991	25,800	31,791
	-------	--------	--------
Depreciation
At 1 September 2024	4,788	22,357	27,145
Charge for the year	170	861	1,031
	-------	--------	--------
At 31 August 2025	4,958	23,218	28,176
	-------	--------	--------
Carrying amount
At 31 August 2025	1,033	2,582	3,615
	-------	--------	--------
At 31 August 2024	1,203	3,443	4,646
	-------	--------	--------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	465,523	282,987
	---------	---------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	440,442	276,637
Corporation tax	10,273	4,934
Social security and other taxes	9,891	4,186
Other creditors	6,147	5,897
	---------	---------
	466,753	291,654
	---------	---------