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REGISTERED NUMBER: 07079102 (England and Wales)

HARLEY HOUSE CARE HOME LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| HARLEY HOUSE CARE HOME LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2023

| DIRECTORS: | Hitan Patel

| Arvind Patel

| Krishna Patel

| REGISTERED OFFICE: | The Heathers Quarry Road

| Chipping Sodbury

| Bristol

| BS37 6AX

| REGISTERED NUMBER: | 07079102 (England and Wales)

| AUDITORS: | DTE Business Advisers Limited

| Chartered Accountants

| Statutory Auditors

| The Exchange

| 5 Bank Street

| Bury

| Lancashire

| BL9 0DN

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102) |

STATEMENT OF FINANCIAL POSITION

31 MARCH 2023

| 2023 |  | 2022

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 22,725 |  | 21,735 |  |

CURRENT ASSETS

Debtors | 5 | 119,295 |  | 83,454 |  |

Cash at bank | 194,006 |  | 104,922 |  |

313,301 |  | 188,376 |  |

CREDITORS

Amounts falling due within one year | 6 | (533,880 | ) | (721,466 | ) |

NET CURRENT LIABILITIES | (220,579 | ) | (533,090 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (197,854 | ) | (511,355 | ) |

PROVISIONS FOR LIABILITIES | (5,193 | ) | (3,677 | ) |

NET LIABILITIES | (203,047 | ) | (515,032 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (203,048 | ) | (515,033 | ) |

(203,047 | ) | (515,032 | ) |

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

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 and authorised for issue on 7 September 2023 and were signed on its behalf by:

Hitan Patel - Director

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1. | STATUTORY INFORMATION

| Harley House Care Home Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07079102 and its registered office address is The Heathers, Quarry Road, Chipping Sodbury, Bristol, BS37 6AX.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Going concern

| The company had net liabilities of £203,047 (2022: £515,032) as at the year end date. The company has the support of the group and at the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make estimates and judgements. The estimates are based on historical experience and other relevant factors. Actual results may differ from these estimates.

| The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

| The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

| Estimating the useful economic life of an asset and the anticipated residual value are considered the key judgement in calculating an appropriate depreciation charge.

| Revenue

| Revenue comprises the invoiced value of services supplied by the company. The company is not VAT registered. The invoices are raised to residents and some councils for care home services supplied. The invoices may also include ancillary services such as hairdressing and chiropody

| Property, plant and equipment

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | over the period of the lease

| Plant and machinery etc | - | 25% on cost

| The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

| Government grants

| Grants are accounted for under the accruals model as permitted by FRS 102.

| During the prior year the company benefitted from the Government Coronavirus Job Retention Scheme ('Furlough'). Furlough income has been recognised in "other income" in the same period as the related wage costs.

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

| Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

| Taxation

| Taxation for the year 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

| Leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 53 (2022 - 56 ) .

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2022 | 50,661 |  | 325,006 |  | 375,667 |  |

| Additions | - |  | 10,042 |  | 10,042 |  |

| At 31 March 2023 | 50,661 |  | 335,048 |  | 385,709 |  |

| DEPRECIATION

| At 1 April 2022 | 38,966 |  | 314,966 |  | 353,932 |  |

| Charge for year | 1,949 |  | 7,103 |  | 9,052 |  |

| At 31 March 2023 | 40,915 |  | 322,069 |  | 362,984 |  |

| NET BOOK VALUE

| At 31 March 2023 | 9,746 |  | 12,979 |  | 22,725 |  |

| At 31 March 2022 | 11,695 |  | 10,040 |  | 21,735 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2023 | 2022 |

£ | £ |

| Trade debtors | 64,880 |  | 52,576 |  |

| Other debtors | 54,415 |  | 30,878 |  |

119,295 |  | 83,454 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2023 | 2022 |

£ | £ |

| Trade creditors | 21,710 |  | 26,574 |  |

| Amounts owed to group undertakings | 146,000 |  | 450,063 |  |

| Taxation and social security | 55,464 |  | 58,851 |  |

| Other creditors | 310,706 |  | 185,978 |  |

533,880 |  | 721,466 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2023 | 2022 |

£ | £ |

| Within one year | 60,000 |  | 60,000 |  |

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Richard Taylor (Senior Statutory Auditor)

| for and on behalf of DTE Business Advisers Limited

9. | OTHER FINANCIAL COMMITMENTS

| There is a debenture over the assets of the company and an unlimited inter-company guarantee between the group companies.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is 3AB Care Limited, a company registered in England and Wales.

| The results of the company are included within the consolidated financial statements of 3ab Care Limited, copies of which can be obtained from the company's registered office, The Heathers, Quarry Road, Chipping Sodbury, Bristol, BS37 6AX.