IRIS Accounts Production v18.2.1.62 10592550 P A Heard Board of Directors A Branton Board of Directors G I Ware Board of Directors 31.1.17 31.1.18 31.1.18 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure 10592550 2017-01-30 10592550 2018-01-31 10592550 2017-01-31 2018-01-31 10592550 2017-01-30 10592550 ns15:EnglandWales 2017-01-31 2018-01-31 10592550 ns14:PoundSterling 2017-01-31 2018-01-31 10592550 ns10:Director1 2017-01-31 2018-01-31 10592550 ns10:Director2 2017-01-31 2018-01-31 10592550 ns10:Director3 2017-01-31 2018-01-31 10592550 ns10:CompanyLimitedByGuarantee 2017-01-31 2018-01-31 10592550 ns10:SmallEntities 2017-01-31 2018-01-31 10592550 ns10:AuditExempt-NoAccountantsReport 2017-01-31 2018-01-31 10592550 ns10:SmallCompaniesRegimeForDirectorsReport 2017-01-31 2018-01-31 10592550 ns10:SmallCompaniesRegimeForAccounts 2017-01-31 2018-01-31 10592550 ns10:FullAccounts 2017-01-31 2018-01-31 10592550 ns10:RegisteredOffice 2017-01-31 2018-01-31 10592550 ns5:CurrentFinancialInstruments 2018-01-31 10592550 ns5:Non-currentFinancialInstruments 2018-01-31 10592550 ns5:RetainedEarningsAccumulatedLosses 2018-01-31 10592550 ns5:PlantMachinery 2017-01-31 2018-01-31 10592550 ns5:PlantMachinery 2018-01-31


REGISTERED NUMBER: 10592550 (England and Wales)















Unaudited Financial Statements

for the Period 31 January 2017 to 31 January 2018

for

Exton Care Ltd

Exton Care Ltd (Registered number: 10592550)

Contents of the Financial Statements
for the Period 31 January 2017 to 31 January 2018










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Exton Care Ltd

Company Information
for the Period 31 January 2017 to 31 January 2018







DIRECTORS: P A Heard
A Branton
G I Ware





REGISTERED OFFICE: Oake House
Silver Street
West Buckland
Wellington
Somerset
TA21 9LR





REGISTERED NUMBER: 10592550 (England and Wales)





ACCOUNTANTS: Evolution ABS Limited
Chartered Certified Accountants
Oake House
Silver Street
West Buckland
Wellington
Somerset
TA21 9LR

Exton Care Ltd (Registered number: 10592550)

Balance Sheet
31 January 2018

Notes £    £   
FIXED ASSETS
Tangible assets 4 5,938

CURRENT ASSETS
Debtors 5 33,675
Cash at bank 71,416
105,091
CREDITORS
Amounts falling due within one year 6 14,031
NET CURRENT ASSETS 91,060
TOTAL ASSETS LESS CURRENT LIABILITIES 96,998

CREDITORS
Amounts falling due after more than one
year

7

(98,688

)

PROVISIONS FOR LIABILITIES (1,009 )
NET LIABILITIES (2,699 )

RESERVES
Income and expenditure account (2,699 )
(2,699 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2018.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the
end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the company.

Exton Care Ltd (Registered number: 10592550)

Balance Sheet - continued
31 January 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 30 October 2018 and were signed on its behalf
by:




P A Heard - Director A Branton - Director




G I Ware - Director


Exton Care Ltd (Registered number: 10592550)

Notes to the Financial Statements
for the Period 31 January 2017 to 31 January 2018


1. STATUTORY INFORMATION

Exton Care Ltd is a private company, limited by guarantee , registered in England and Wales. The company's
registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Exton Care Ltd (Registered number: 10592550)

Notes to the Financial Statements - continued
for the Period 31 January 2017 to 31 January 2018


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12
'Other Financial Instruments lssues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company
becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, arc initially
measured at transaction price including transaction costs and are subsequently carried at amortised cost using
the effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of
impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that
occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present
value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss
is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was
recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed
what the carrying amount would have been, had the impairment not previously been recognised. The
impairment reversal is recognised in profit or loss.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or
are settled, or when the company transfers the financial asset and substantially all the risks and rewards of
ownership to another entity, or if some significant risks and rewards of ownership are retained but control of
the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third
party.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidence a residual interest in the
assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies
and preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value
of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within
one year are not amortised.


Exton Care Ltd (Registered number: 10592550)

Notes to the Financial Statements - continued
for the Period 31 January 2017 to 31 January 2018


2. ACCOUNTING POLICIES - continued
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or
cancelled.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except
to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different
from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and
laws that have been enacted or substantively enacted by the period end and that are expected to apply to the
reversal of the timing difference.

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.

Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of
the members is liable to contribute and amount not exceeding £1 towards the assets of the company in the
event of liquidation.

Turnover
Turnover is recognised equally over the period it relates to, any income received in advance is deferred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

Exton Care Ltd (Registered number: 10592550)

Notes to the Financial Statements - continued
for the Period 31 January 2017 to 31 January 2018


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
Additions 5,938
At 31 January 2018 5,938
NET BOOK VALUE
At 31 January 2018 5,938

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 33,675

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
VAT 1,465
Deferred income 11,476
Accrued expenses 1,090
14,031

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Deferred income 98,688