IRIS Accounts Production v23.3.1.45 SC435666 director 1.3.22 28.2.23 28.2.23 false true false false true false Ordinary shares 1.00000 A Redeemable shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4356662022-02-28SC4356662023-02-28SC4356662022-03-012023-02-28SC4356662021-02-28SC4356662021-03-012022-02-28SC4356662022-02-28SC435666ns10:Originalns15:Scotland2022-03-012023-02-28SC435666ns14:PoundSterlingns10:Original2022-03-012023-02-28SC435666ns10:Originalns10:Director12022-03-012023-02-28SC435666ns10:Original2022-03-012023-02-28SC435666ns10:Original2023-02-28SC435666ns10:Originalns10:PrivateLimitedCompanyLtd2022-03-012023-02-28SC435666ns10:Originalns10:SmallEntities2022-03-012023-02-28SC435666ns10:Originalns10:AuditExempt-NoAccountantsReport2022-03-012023-02-28SC435666ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-28SC435666ns10:SmallCompaniesRegimeForAccountsns10:Original2022-03-012023-02-28SC435666ns10:Originalns10:FullAccounts2022-03-012023-02-28SC435666ns10:Originalns10:OrdinaryShareClass12022-03-012023-02-28SC435666ns10:Originalns10:OrdinaryShareClass22022-03-012023-02-28SC435666ns10:Originalns10:RegisteredOffice2022-03-012023-02-28SC435666ns10:Original2022-02-28SC435666ns10:Originalns5:CurrentFinancialInstruments2023-02-28SC435666ns10:Originalns5:CurrentFinancialInstruments2022-02-28SC435666ns10:Originalns5:Non-currentFinancialInstruments2023-02-28SC435666ns10:Originalns5:Non-currentFinancialInstruments2022-02-28SC435666ns5:ShareCapitalns10:Original2023-02-28SC435666ns5:ShareCapitalns10:Original2022-02-28SC435666ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-02-28SC435666ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-28SC435666ns10:Originalns5:PlantMachinery2022-03-012023-02-28SC43566612022-03-012023-02-28SC435666ns10:Original2021-03-012022-02-28SC435666ns10:Originalns5:PlantMachinery2022-02-28SC435666ns10:Originalns5:PlantMachinery2023-02-28SC435666ns10:Originalns5:PlantMachinery2022-02-28SC435666ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-28SC435666ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-02-28SC435666ns10:Originalns5:CurrentFinancialInstruments2022-03-012023-02-28SC435666ns10:Originalns5:Non-currentFinancialInstruments2022-03-012023-02-28SC435666ns10:Originalns5:WithinOneYear2023-02-28SC435666ns10:Originalns5:WithinOneYear2022-02-28SC435666ns10:Originalns5:DeferredTaxation2022-02-28SC435666ns10:Originalns5:DeferredTaxation2022-03-012023-02-28SC435666ns10:Originalns5:DeferredTaxation2023-02-28SC435666ns10:Originalns10:OrdinaryShareClass12023-02-28SC435666ns10:Originalns10:OrdinaryShareClass22023-02-28SC435666ns10:Original1ns10:Director12022-02-28SC435666ns10:Original1ns10:Director12021-02-28SC435666ns10:Original1ns10:Director12022-03-012023-02-28SC435666ns10:Original1ns10:Director12021-03-012022-02-28SC435666ns10:Original1ns10:Director12023-02-28SC435666ns10:Original1ns10:Director12022-02-28SC43566612022-03-012023-02-28
REGISTERED NUMBER: SC435666 (Scotland)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

HEBRON HOUSE NURSING HOME LTD

HEBRON HOUSE NURSING HOME LTD (REGISTERED NUMBER: SC435666)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HEBRON HOUSE NURSING HOME LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTOR: Mrs A Kerr



REGISTERED OFFICE: 27 Seabank Road
Nairn
IV12 4EU



REGISTERED NUMBER: SC435666 (Scotland)



ACCOUNTANTS: Ross + Co Accountancy Limited
31 Strathspey Avenue
Aviemore
PH22 1SN



BANKERS: Santander
Customer Service Center
Bootle
Merseyside
L30 4GB

HEBRON HOUSE NURSING HOME LTD (REGISTERED NUMBER: SC435666)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,945 14,539

CURRENT ASSETS
Debtors 5 101,069 134,412
Cash at bank and in hand 109,211 104,845
210,280 239,257
CREDITORS
Amounts falling due within one year 6 118,703 160,191
NET CURRENT ASSETS 91,577 79,066
TOTAL ASSETS LESS CURRENT LIABILITIES 105,522 93,605

CREDITORS
Amounts falling due after more than one
year

7

(30,833

)

(50,000

)

PROVISIONS FOR LIABILITIES 9 (2,357 ) (2,405 )
NET ASSETS 72,332 41,200

CAPITAL AND RESERVES
Allotted, called up and fully
paid share capital 10 2 2
Profit & loss account - distributable 72,330 41,198
SHAREHOLDERS' FUNDS 72,332 41,200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

HEBRON HOUSE NURSING HOME LTD (REGISTERED NUMBER: SC435666)

BALANCE SHEET - continued
28 FEBRUARY 2023


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 and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 November 2023 and were signed by:





Mrs A Kerr - Director


HEBRON HOUSE NURSING HOME LTD (REGISTERED NUMBER: SC435666)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


1. STATUTORY INFORMATION

Hebron House Nursing Home Ltd is a private company, limited by shares , registered in Scotland. 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.

TURNOVER
Turnover 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 - 25% on reducing balance

TAXATION
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

DEBTORS AND CREDITORS RECEIVABLE/PAYABLE WITHIN ONE YEAR
Debtors and creditors with no stated interest and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2022 - 40 ) .

HEBRON HOUSE NURSING HOME LTD (REGISTERED NUMBER: SC435666)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022 68,590
Additions 4,055
At 28 February 2023 72,645
DEPRECIATION
At 1 March 2022 54,051
Charge for year 4,649
At 28 February 2023 58,700
NET BOOK VALUE
At 28 February 2023 13,945
At 28 February 2022 14,539

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 34,977 53,258
Other debtors 66,092 81,154
101,069 134,412

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 39,674 59,931
Trade creditors 14,432 18,579
Taxation and social security 48,436 68,908
Other creditors 16,161 12,773
118,703 160,191

Included in Other Creditors is a Bounce Back Loan of £10,000.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 30,833 50,000

Included in Other Creditors is a Bounce Back Loan of £30,833 (2022:£50,000).

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 20,000 20,000

HEBRON HOUSE NURSING HOME LTD (REGISTERED NUMBER: SC435666)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,357 2,405

Deferred
tax
£   
Balance at 1 March 2022 2,405
Provided during year (48 )
Balance at 28 February 2023 2,357

10. ALLOTTED, CALLED UP AND FULLY
PAID SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary shares £1 1 1
1 A Redeemable shares £1 1 1
2 2

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2023 and 28 February 2022:

2023 2022
£    £   
Mrs A Kerr
Balance outstanding at start of year 52,879 52,879
Amounts repaid (12,376 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 40,503 52,879

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director, Mrs A Kerr, by virtue of her 100% ownership of the issued Ordinary Share Capital.