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Registered number: 06367523
Old Raven Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5—6
Notes to the Financial Statements 7—10
Page 1
Company Information
Directors C A Branfield
S J Dickson
Company Number 06367523
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
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Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2023 .
Principal Activity
The company's principal activity continues to be that of residential care activities for the elderly and disabled.
Directors
The directors who held office during the year were as follows:
C A Branfield
S J Dickson
S J Dickson resigned as company director on 1 September 2023
J Mathew was appointed as company director on 1 September 2023
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
C A Branfield
Director
17/10/2023
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Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
17/10/2023
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
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Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 1,436,152 1,316,673
Cost of sales (888,930 ) (731,447 )
GROSS PROFIT 547,222 585,226
Administrative expenses (391,986 ) (292,445 )
Other operating income 24,350 58,775
OPERATING PROFIT 179,586 351,556
Other interest receivable and similar income 53 12
Interest payable and similar charges (60,742 ) (29,028 )
PROFIT BEFORE TAXATION 118,897 322,540
Tax on Profit (1,060 ) (10,609 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 117,837 311,931
RETAINED EARNINGS
As at 1 April 2022 5,882,445 5,570,514
As at 31 March 2023 6,000,282 5,882,445
The notes on pages 7 to 10 form part of these financial statements.
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Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,367,215 3,000,750
4,367,215 3,000,750
CURRENT ASSETS
Debtors 5 3,212,222 4,295,737
Cash at bank and in hand 135,492 412,714
3,347,714 4,708,451
Creditors: Amounts Falling Due Within One Year 6 (269,373 ) (296,016 )
NET CURRENT ASSETS (LIABILITIES) 3,078,341 4,412,435
TOTAL ASSETS LESS CURRENT LIABILITIES 7,445,556 7,413,185
Creditors: Amounts Falling Due After More Than One Year 7 (1,424,817 ) (1,510,621 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,456 ) (20,118 )
NET ASSETS 6,000,283 5,882,446
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 6,000,282 5,882,445
SHAREHOLDERS' FUNDS 6,000,283 5,882,446
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
C A Branfield
Director
17/10/2023
The notes on pages 7 to 10 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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1.7. Government Grant
The company accounts for grants using the accrual method. The company received a government grant during the year of £24,150 (2022 - £58,775) which was in relation to the Corona-Virus Infection Control Fund.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 40 (2022: 40)
40 40
3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 398,365
As at 31 March 2023 398,365
Amortisation
As at 1 April 2022 398,365
As at 31 March 2023 398,365
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 2,894,864 55,830 208,891 50,759 3,210,344
Additions 1,364,687 27,653 40,202 - 1,432,542
As at 31 March 2023 4,259,551 83,483 249,093 50,759 4,642,886
Depreciation
As at 1 April 2022 - 16,414 146,903 46,277 209,594
Provided during the period - 20,977 40,618 4,482 66,077
As at 31 March 2023 - 37,391 187,521 50,759 275,671
Net Book Value
As at 31 March 2023 4,259,551 46,092 61,572 - 4,367,215
As at 1 April 2022 2,894,864 39,416 61,988 4,482 3,000,750
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 89,644 9,300
Prepayments and accrued income 34,327 30,887
Other debtors (794 ) 2,601
Amounts owed by group undertakings 3,089,045 4,252,949
3,212,222 4,295,737
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 34,309 19,313
Bank loans and overdrafts 85,805 82,659
Corporation tax 719 7,717
Other taxes and social security 29,510 33,815
Other creditors 29,915 36,003
Accruals and deferred income 89,115 116,509
269,373 296,016
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Lloyds Loan 1-2 Yrs 89,381 85,805
Lloyds Loan 3-5 Yrs 290,012 278,986
Lloyds Loan > 5 Yrs 1,045,424 1,145,830
1,424,817 1,510,621
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 1 1 1
9. Related Party Transactions
At the balance sheet date, included within debtors due within one year, is an amount of £3,089,045 (2022 - £4,252,949) owed to Old Raven Limited by Sire Old Raven Limited. This loan is interest free, of no fixed term and repayable on demand.
The controlling party is Sire Old Raven Limited.
10. Taxation
The company has remaining carried forward losses of £775,843 (2022 - £221,950) which it can use against future taxable profit.
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11. General Information
Old Raven Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06367523 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
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