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COMPANY REGISTRATION NUMBER: 04009808
St. Cecilia's Care Services Limited
Filleted Unaudited Abridged Financial Statements
30 November 2021
St. Cecilia's Care Services Limited
Abridged Financial Statements
Year Ended 30 November 2021
Contents
Page
Abridged statement of financial position
1
Notes to the abridged financial statements
3
St. Cecilia's Care Services Limited
Abridged Statement of Financial Position
30 November 2021
2021
2020
Note
£
£
£
Fixed Assets
Intangible assets
5
128,195
344,530
Tangible assets
6
460,861
436,707
---------
---------
589,056
781,237
Current Assets
Debtors
240,896
167,160
Cash at bank and in hand
232,131
144,622
---------
---------
473,027
311,782
Creditors: amounts falling due within one year
898,007
946,475
---------
---------
Net Current Liabilities
424,980
634,693
---------
---------
Total Assets Less Current Liabilities
164,076
146,544
Creditors: amounts falling due after more than one year
25,596
Provisions
58,744
59,987
---------
---------
Net Assets
79,736
86,557
---------
---------
Capital and Reserves
Called up share capital
8
2
2
Profit and loss account
79,734
86,555
--------
--------
Shareholders Funds
79,736
86,557
--------
--------
These abridged 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 abridged statement of income and retained earnings has not been delivered.
For the year ending 30 November 2021 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 abridged 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 abridged financial statements .
St. Cecilia's Care Services Limited
Abridged Statement of Financial Position (continued)
30 November 2021
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 November 2021 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 6 September 2022 , and are signed on behalf of the board by:
Mr A M Padgham
Director
Company registration number: 04009808
St. Cecilia's Care Services Limited
Notes to the Abridged Financial Statements
Year Ended 30 November 2021
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is St Cecilia's Care Services Limited, 1 Eastway, Eastfield, Scarborough, North Yorkshire, YO11 3LS.
2. Statement of compliance
These abridged 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 . The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents residents fees earned during the year.
Income tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill
-
3 years straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:
Improvement to property
-
10% straight line
Fixtures and fittings
-
15% straight line
Motor vehicles
-
25% reducing balance
Equipment
-
33% straight line
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.
Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 159 (2020: 149 ).
5. Intangible assets
£
Cost
At 1 December 2020 and 30 November 2021
1,025,506
------------
Amortisation
At 1 December 2020
680,976
Charge for the year
216,335
------------
At 30 November 2021
897,311
------------
Carrying amount
At 30 November 2021
128,195
------------
At 30 November 2020
344,530
------------
6. Tangible assets
£
Cost
At 1 December 2020
787,275
Additions
136,890
---------
At 30 November 2021
924,165
---------
Depreciation
At 1 December 2020
350,568
Charge for the year
112,736
---------
At 30 November 2021
463,304
---------
Carrying amount
At 30 November 2021
460,861
---------
At 30 November 2020
436,707
---------
7. Securities
National Westminster Bank plc have a fixed and floating charge over the property or undertaking of the company.
8. Called up share capital
Issued, called up and fully paid
2021
2020
No.
£
No.
£
Ordinary shares shares of £ 1 each
2
2
2
2
----
----
----
----
9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:
2021
2020
£
£
Not later than 1 year
3,374
7,246
Later than 1 year and not later than 5 years
6,466
3,431
-------
--------
9,840
10,677
-------
--------
10. Related party transactions
The company has taken advantage of the exemption conferred by FRS 102 S33.1A, removing the requirement to disclose transactions between group companies. During the year the company provided and received short term loans from related parties. The balance outstanding due from/(to) related parties at the year end date is as follows:
2021 2020
£ £
Amounts owed to entities holding a participating interest (248,160) (268,160)
Amounts due from other related parties 1,723
Outstanding balances with entities are unsecured, interest free and repayable on demand.
11. Controlling party
The directors consider the ultimate parent undertaking to be Padgham Care Services Limited, a company incorporated in England and Wales. The registered office address is 1 Eastway, Eastfield, Scarborough, England, YO11 3LS.