ABLE HEALTH CARE LIMITED - Filleted accounts

Registered number

06604185

ABLE HEALTH CARE LIMITED

Filleted Accounts

31 March 2017

ABLE HEALTH CARE LIMITED
Registered number:		06604185
Balance Sheet
as at 31 March 2017

Notes			2017			2016
£				£
Fixed assets
Tangible assets	3		22,576			27,128
			22,576			27,128

Current assets
Debtors		152,674			210,815
Cash at bank and in hand		4,686			19,228
		157,360			230,043

Creditors: amounts falling due within one year		(377,350)			(538,589)

Net current liabilities			(219,990)			(308,546)

Total assets less current liabilities			(197,414)			(281,418)

Net liabilities			(197,414)			(281,418)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(197,416)			(281,420)

Shareholders' funds			(197,414)			(281,418)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs A P Kukadia
Director
Approved by the board on 28 December 2017

ABLE HEALTH CARE LIMITED
Notes to the Accounts
for the period from 1 June 2016 to 31 March 2017

1	Accounting policies
	Basis of preparation
	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Fixtures, fittings, tools and equipment	25% on reducing balance and 15% on reducing balance

	Going Concern
	The financial statements have been prepared on a going concern basis in view of the fact that the director has indicated that she will provide sufficient funding to the company to enable it to meet its liabilities as they fall due, for at least the next twelve months.
	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2017		2016
Number					Number

	Average number of persons employed by the company			17		15


3	Tangible fixed assets
		Plant and machinery etc				Total
£			£
	Cost
	At 1 June 2016	77,015				77,015
	At 31 March 2017	77,015				77,015

	Depreciation
	At 1 June 2016	49,887				49,887
	Charge for the period	4,552				4,552
	At 31 March 2017	54,439				54,439

	Net book value
	At 31 March 2017	22,576				22,576
	At 31 May 2016	27,128				27,128


4	Ultimate controlling party

	Mrs A P Kukadia is the ultimate controlling party.




5	Ultimate controlling company

	The ultimate parent company is Bourne Healthcare Limited, a company incorporated in England & Wales.

6	Other information

	ABLE HEALTH CARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	45 Wolsey Road
	Northwood
	Middlesex, England
	HA6 2ER