Company registration number 09207477 (England and Wales)
HAWKSBILL HOMECARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
PAGES FOR FILING WITH REGISTRAR
HAWKSBILL HOMECARE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
HAWKSBILL HOMECARE LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2023
30 September 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Intangible assets
3
3,600
7,200
Tangible assets
4
3,399
4,012
6,999
11,212
Current assets
Debtors
5
48,028
51,026
Cash at bank and in hand
303,999
261,950
352,027
312,976
Creditors: amounts falling due within one year
6
(139,316)
(115,543)
Net current assets
212,711
197,433
Total assets less current liabilities
219,710
208,645
Creditors: amounts falling due after more than one year
7
(23,154)
(39,879)
Provisions for liabilities
(748)
(762)
Net assets
195,808
168,004
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
195,708
167,904
Total equity
195,808
168,004

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

HAWKSBILL HOMECARE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2023
30 September 2023
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 9 November 2023 and are signed on its behalf by:
Mr R J Thornton
Director
Company registration number 09207477 (England and Wales)
HAWKSBILL HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 3 -
1
Accounting policies
Company information

Hawksbill Homecare Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit F, Whiteacres, Cambridge Road, Whetstone, Leicestershire, LE8 6ZG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

1.3
Intangible fixed assets other than goodwill

Intangible assets are initially recongnised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Patents & licences
Over 10 years
1.4
Tangible fixed assets

Tangible fixed assets are initially recognised at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
Computers and equipment
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

HAWKSBILL HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

 

Timing difference arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the 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.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

HAWKSBILL HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
29
31
3
Intangible fixed assets
Other
£
Cost
At 1 October 2022 and 30 September 2023
35,994
Amortisation and impairment
At 1 October 2022
28,794
Amortisation charged for the year
3,600
At 30 September 2023
32,394
Carrying amount
At 30 September 2023
3,600
At 30 September 2022
7,200
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2022
13,109
Additions
2,556
Disposals
(6,659)
At 30 September 2023
9,006
Depreciation and impairment
At 1 October 2022
9,097
Depreciation charged in the year
2,918
Eliminated in respect of disposals
(6,408)
At 30 September 2023
5,607
Carrying amount
At 30 September 2023
3,399
At 30 September 2022
4,012
HAWKSBILL HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 6 -
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
28,286
35,197
Other debtors
19,742
15,829
48,028
51,026
6
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
16,846
16,712
Trade creditors
10,205
5,087
Taxation and social security
25,006
22,232
Other creditors
87,259
71,512
139,316
115,543

Included in bank loans due within one year is £6,787 (2022: £6,904) which is secured by a fixed and floating charge over the company's assets.

7
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
23,154
39,879

Included in bank loans due after more than one year is £4,937 (2022: £11,609) which is secured by a fixed and floating charge over the company's assets.

8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2023
2022
£
£
36,000
16,884
HAWKSBILL HOMECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 7 -
9
Coronavirus Pandemic

As noted in accounts the accounts to 30 September 2021 and 30 September 2022, in the spring of 2020 there was an outbreak of Coronavirus which developed into a global pandemic.

 

During the previous year the business made use of Government Assistance provided as a response to the situation.

 

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