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REGISTERED NUMBER: 10238662 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

HAMMONDCARE INTERNATIONAL LIMITED

HAMMONDCARE INTERNATIONAL LIMITED (REGISTERED NUMBER: 10238662)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HAMMONDCARE INTERNATIONAL LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2023







DIRECTORS: C G Cunningham
K Reynolds
R J Crout





REGISTERED OFFICE: 10 John Street
London
WC1N 2EB





REGISTERED NUMBER: 10238662 (England and Wales)





AUDITORS: Oury Clark Chartered Accountants
Statutory Auditors
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

HAMMONDCARE INTERNATIONAL LIMITED (REGISTERED NUMBER: 10238662)

BALANCE SHEET
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,457 5,111

CURRENT ASSETS
Debtors 5 116,829 67,996
Cash at bank 302,151 335,465
418,980 403,461
CREDITORS
Amounts falling due within one year 6 1,616,851 1,281,780
NET CURRENT LIABILITIES (1,197,871 ) (878,319 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,196,414

)

(873,208

)

CAPITAL AND RESERVES
Called up share capital 7 10,000 10,000
Retained earnings (1,206,414 ) (883,208 )
SHAREHOLDERS' FUNDS (1,196,414 ) (873,208 )

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 9 October 2023 and were signed on its behalf by:





R J Crout - Director


HAMMONDCARE INTERNATIONAL LIMITED (REGISTERED NUMBER: 10238662)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

HammondCare International Limited is a private company, limited by shares , 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 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.

The financial statements are prepared on a going concern basis which assumes the continued support of the parent company, such support having been pledged for a period in excess of 12 months and one day from the date of the signing of the audit report.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents services sold at a pre agreed contractual rate. Turnover is recognised as work is completed and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - Straight line over 4 years

Grants
Grants from government relating to expenditure are recognised under the accrual model. Government grants are recognised in other income at their fair value in the period in which the entity recognises the related costs for which the grant is intended to compensate.

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 balance sheet date.


HAMMONDCARE INTERNATIONAL LIMITED (REGISTERED NUMBER: 10238662)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
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 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. Any foreign currency exchanges from the payment of sterling or other currency invoices by the parent company are suffered by the parent company.

Hire purchase and 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 makes contributions to a managed defined contribution pension scheme on behalf of the employees. The fund is managed by an independent pension scheme provider. Contributions payable to the scheme provider are charged to profit or loss in the period to which they relate.

Financial instruments
Basic Financial Instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS 102.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 10 ) .

HAMMONDCARE INTERNATIONAL LIMITED (REGISTERED NUMBER: 10238662)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 14,914
Additions 60
Disposals (104 )
At 30 June 2023 14,870
DEPRECIATION
At 1 July 2022 9,803
Charge for year 3,656
Eliminated on disposal (46 )
At 30 June 2023 13,413
NET BOOK VALUE
At 30 June 2023 1,457
At 30 June 2022 5,111

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Amounts owed by group undertakings 88,585 47,397
Other debtors 28,244 20,599
116,829 67,996

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 4,433 7,370
Amounts owed to group undertakings 1,551,267 1,238,782
Taxation and social security 23,907 18,634
Other creditors & accruals 37,244 16,994
1,616,851 1,281,780

The amounts owed to group undertakings have no fixed repayment date, no interest and are repayable on demand, therefore disclosed as current liabilities.

HAMMONDCARE INTERNATIONAL LIMITED (REGISTERED NUMBER: 10238662)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
10,000 Ordinary £1 10,000 10,000

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

The Report of the Auditors was unqualified.

Emma Crowley (Senior Statutory Auditor)
for and on behalf of Oury Clark Chartered Accountants

We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

"Use of our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors 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 members as a body, for our audit work, for this report, or for the opinions we have formed."

9. ULTIMATE PARENT COMPANY

At the balance sheet date HammondCare International Limited was a wholly-owned subsidiary of HammondCare UK & Europe Limited (registered office: 10 John Street, London, England, WC1N 2EB). HammondCare UK & Europe Limited is itself a wholly-owned subsidiary of HammondCare, a company incorporated in Australia (registered office: Level 4, 207B Pacific Highway, St Leonards NSW 2065 Australia).

As the ultimate parent entity, HammondCare exercises control over HammondCare International Limited. HammondCare prepares consolidated accounts that include HammondCare International Limited, available from Level 4, 207B Pacific Highway, St Leonards NSW 2065 Australia.