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Ashdale Care Limited

Financial Statements for the Period 1 April 2022 to 30 April 2023






Ashdale Care Limited

Company Information
for the Period 1 April 2022 to 30 April 2023







DIRECTORS: S Clarke
S J Clarke





REGISTERED OFFICE: Ashdale Care Home
Golden Lane
Pembroke
Pembrokeshire
SA71 4PR





REGISTERED NUMBER: 03958152





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Ashdale Care Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ashdale Care Limited for the period ended 30 April 2023 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ashdale Care Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ashdale Care Limited and state those matters that we have agreed to state to the Board of Directors of Ashdale Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ashdale Care Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ashdale Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ashdale Care Limited. You consider that Ashdale Care Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Ashdale Care Limited. 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 statutory financial statements.






BPU Limited
Chartered Accountants


8 September 2023

Ashdale Care Limited (Registered number: 03958152)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 3,180 40,000
Tangible assets 4 968,265 435,359
971,445 475,359

CURRENT ASSETS
Debtors 5 245,513 102,012
Cash at bank and in hand 238,612 433,577
484,125 535,589
CREDITORS
Amounts falling due within one year 6 205,135 121,122
NET CURRENT ASSETS 278,990 414,467
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,250,435

889,826

CREDITORS
Amounts falling due after more than
one year

7

(652,898

)

-

PROVISIONS FOR DEFERRED TAX (27,000 ) (19,105 )
NET ASSETS 570,537 870,721

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 570,535 870,719
SHAREHOLDERS' FUNDS 570,537 870,721

Ashdale Care Limited (Registered number: 03958152)

Balance Sheet - continued
30 April 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2023 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 profit or loss 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2023 and were signed on its behalf by:





S Clarke - Director


Ashdale Care Limited (Registered number: 03958152)

Notes to the Financial Statements
for the Period 1 April 2022 to 30 April 2023


1. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - at varying rates on cost
Plant and machinery - 25% reducing balance

The land element of the freehold property is not being depreciated.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.


Ashdale Care Limited (Registered number: 03958152)

Notes to the Financial Statements - continued
for the Period 1 April 2022 to 30 April 2023


1. 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 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.

Pension costs
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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 66 (2022 - 66 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill Website Totals
£    £    £   
COST
At 1 April 2022 400,000 - 400,000
Additions - 3,180 3,180
At 30 April 2023 400,000 3,180 403,180
AMORTISATION
At 1 April 2022 360,000 - 360,000
Amortisation for period 40,000 - 40,000
At 30 April 2023 400,000 - 400,000
NET BOOK VALUE
At 30 April 2023 - 3,180 3,180
At 31 March 2022 40,000 - 40,000

Ashdale Care Limited (Registered number: 03958152)

Notes to the Financial Statements - continued
for the Period 1 April 2022 to 30 April 2023


4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery Totals
£    £    £    £   
COST
At 1 April 2022 75,500 316,221 491,932 883,653
Additions 788,378 - 37,285 825,663
Impairments (316,221 ) - - (316,221 )
Reclassification/transfer 316,221 (316,221 ) - -
At 30 April 2023 863,878 - 529,217 1,393,095
DEPRECIATION
At 1 April 2022 - 56,916 391,378 448,294
Charge for period 3,791 - 32,919 36,710
Impairments (60,174 ) - - (60,174 )
Reclassification/transfer 56,916 (56,916 ) - -
At 30 April 2023 533 - 424,297 424,830
NET BOOK VALUE
At 30 April 2023 863,345 - 104,920 968,265
At 31 March 2022 75,500 259,305 100,554 435,359

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 100,140 58,925
Amounts owed by group undertakings 110,388 -
Other debtors & prepayments 34,985 43,087
245,513 102,012

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 28,042 16,104
Amounts owed to group undertakings 130,152 -
Taxes & social security costs 34,773 78,195
Other creditors & accruals 12,168 26,823
205,135 121,122

Ashdale Care Limited (Registered number: 03958152)

Notes to the Financial Statements - continued
for the Period 1 April 2022 to 30 April 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 652,898 -