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REGISTERED NUMBER: 04393038 (England and Wales)















STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

ELEANOR NURSING AND SOCIAL CARE LIMITED

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Strategic Report 2

Report of the Directors 4

Report of the Independent Auditors 5

Income Statement 9

Other Comprehensive Income 10

Balance Sheet 11

Statement of Changes in Equity 12

Cash Flow Statement 13

Notes to the Cash Flow Statement 14

Notes to the Financial Statements 15


ELEANOR NURSING AND SOCIAL CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: M V Santhiapillai
D Mason
Ms K Wordley





REGISTERED OFFICE: Lee Gate House 1st Floor
Burnt Ash Road
London
SE12 8RG





REGISTERED NUMBER: 04393038 (England and Wales)





AUDITORS: Edwards Chartered Accountants
Statutory Auditor
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023

The directors present their strategic report for the year ended 31 March 2023.

REVIEW OF BUSINESS
The company continues to successfully provide services in the health and social care sectors. The principal activities are home care (providing personal and domiciliary care), nursing agency, care homes, health and social care training, hospital logistics, patient care transport and consultancy to health care providers.

RESULTS AND PERFORMANCE
The results of the company for the year show a profit on the ordinary activities before tax of £461,681. The shareholders' funds of the company total £10,949,377.

The performance of the company during the year has produced encouraging results. Eleanor Nursing and Social Care Limited continues to be the largest in the Care Group. Our home care and care home business has seen a significant improvement for this year despite the challenging environment in health and social care sector due to austerity cuts by the government.

BUSINESS ENVIRONMENT
Eleanor Care's main clients in Social Care is the local government and in health care is the NHS. Due to the austerity measures, both local government and NHS have been asked to make major savings reflecting in huge price reduction for the services we provide. Tougher regulations imposed by the Care quality commission also has led to increase in cost leading to a squeeze in the margins.

Due to the hard and difficult conditions in this sector many businesses have closed, however Eleanor has increased its market share in both health and social care during the year.

STRATEGY
The company's success is dependent on the service quality, pricing, and ongoing management of the costs - mainly the overheads. In the Care business, we have continued to consolidate our position. We believe it is important to retain a diversified portfolio of area in order to achieve maximum profitability through synergy in this highly competitive marketplace. In the Care and Logistics sector we have refocused the alignment of our products with our strong network which will allow us to enhance our market share and retention levels in this sector.

The company will continue to consolidate its position and concentrate its efforts on achieving maximum growth in its existing market segments and also hope to provide new services with more margins. We aim to improve efficiency in all areas of our operations with technology, innovation and creativity.


ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023

FUTURE DEVELOPMENTS
Although the growth of the UK economy strengthened in the year, risks to UK economic growth remain significant and future prospects may be influenced by developments in the euro zone. The economic environment will continue to evolve at a rapid pace over the next two to three years making a return to the relative stability and certainty that preceded the crisis unlikely, at least in the short term. Interest rates are predicted to remain low in the short to medium term.

In addition, we are expecting there will be continuing growth in the Care Industry and also the potential for an increase in use frequency on certain lines of business. We plan to actively review our Home Care to seek to ensure profitability is maintained in difficult market conditions. This includes gaining a better understanding and efficiency in recruitment of our care staff.

We will continue to win new contracts in home care and logistics while going into new areas such as supported living, out-reach and day centres. we will also continue to invest in care homes. Fresh energy will be applied in nursing and training to develop the potential in the sectors.

We will continue to develop our relationships with customers, generating new business where possible and increasing retention levels while navigating the pressure on our Service users. The level of profitability in the coming year will dependent on our cost management, entering new profitable sectors using our brand name and careful acquisition.

ON BEHALF OF THE BOARD:





M V Santhiapillai - Director


14 December 2023

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2023

The directors present their report with the financial statements of the company for the year ended 31 March 2023.

DIVIDENDS
The company voted dividends of £18 per share.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2022 to the date of this report.

M V Santhiapillai
D Mason
Ms K Wordley

POLITICAL DONATIONS AND EXPENDITURE
The company made donations in the year of £5,105.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Edwards Chartered Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





M V Santhiapillai - Director


14 December 2023

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELEANOR NURSING AND SOCIAL CARE LIMITED

Opinion
We have audited the financial statements of Eleanor Nursing And Social Care Limited (the 'company') for the year ended 31 March 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELEANOR NURSING AND SOCIAL CARE LIMITED


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELEANOR NURSING AND SOCIAL CARE LIMITED


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures can detect irregularities, including fraud is detailed below:

Our approach was as follows:

a) We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to include the Companies Act 2006, and relevant tax legislation. In addition, we have considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty.

b) We communicated identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

c) We examined the company's regulatory and legal correspondence and discussed with management any known or suspected instances of fraud or non-compliance with laws and regulations.

d) We assessed the risks of material misstatement in respect of fraud as follows:

i) We considered the use of remuneration incentive schemes and performance targets for management and did not identify any additional fraud risks
ii) The audit team discussed whether there were any areas that were susceptible to misstatement as part of their fraud discussion.
iii) In addressing the risk of management override of controls, we tested the appropriateness of journal entries. We also challenged assumptions and judgements made by management in their significant accounting estimates and judgements.
iv) We incorporated an element of unpredictability in the selection of the nature, timing and extent of our audit procedures.

Based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud, including:

Designing audit procedures to address, for example:
a) The possibility of fraudulent or corrupt payments made through third parties.
b) The risk of bribery and corruption.
c) The opportunity to segregate duties within the entity.

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above.

Using our general commercial and sector experience and through discussions with management, we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements as well as those arising from management's own assessment of the risks that irregularities may occur either because of fraud or error.

The engagement partner considers the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations.


REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELEANOR NURSING AND SOCIAL CARE LIMITED

Under ISA 240 (UK) there is a presumed risk that revenue may be misstated due to the improper recognition of revenue. To address this risk, we obtained an understanding of the company's revenue recognition policies and compared these to the accounting standard, performed a walkthrough to confirm our understanding of the processes and controls through which the business initiates, records, processes and reports revenue transactions.

We tested a sample of revenue transactions to supporting evidence and tested, on a sample basis, revenue related balances in the balance sheet.

We considered the extent to which the audit was considered capable of detecting irregularities: There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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.




John Duggan (Senior Statutory Auditor)
for and on behalf of Edwards Chartered Accountants
Statutory Auditor
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

14 December 2023

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

INCOME STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
Notes £    £   

TURNOVER 22,226,023 23,836,218

Cost of sales 15,123,231 15,776,534
GROSS PROFIT 7,102,792 8,059,684

Administrative expenses 6,635,345 6,479,365
OPERATING PROFIT 4 467,447 1,580,319

Interest receivable and similar income 55 71
467,502 1,580,390

Interest payable and similar expenses 5 5,821 8,308
PROFIT BEFORE TAXATION 461,681 1,572,082

Tax on profit 6 10,783 211,337
PROFIT FOR THE FINANCIAL YEAR 450,898 1,360,745

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
Notes £    £   

PROFIT FOR THE YEAR 450,898 1,360,745


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

450,898

1,360,745

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 8 - -
Tangible assets 9 620,152 662,543
Investments 10 2,174,681 250,000
2,794,833 912,543

CURRENT ASSETS
Debtors 11 12,540,917 12,703,200
Cash at bank and in hand 525,660 1,354,328
13,066,577 14,057,528
CREDITORS
Amounts falling due within one year 12 2,629,814 1,834,572
NET CURRENT ASSETS 10,436,763 12,222,956
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,231,596

13,135,499

CREDITORS
Amounts falling due after more than one
year

13

(2,301,432

)

(2,471,176

)

PROVISIONS FOR LIABILITIES 17 (9,645 ) (14,702 )
NET ASSETS 10,920,519 10,649,621

CAPITAL AND RESERVES
Called up share capital 18 10,000 10,000
Share premium 19 100,000 100,000
Retained earnings 19 10,810,519 10,539,621
SHAREHOLDERS' FUNDS 10,920,519 10,649,621

The financial statements were approved by the Board of Directors and authorised for issue on 14 December 2023 and were signed on its behalf by:





M V Santhiapillai - Director


ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023

Called up
share Retained Share Total
capital earnings premium equity
£    £    £    £   
Balance at 1 April 2021 10,000 9,358,876 100,000 9,468,876

Changes in equity
Dividends - (180,000 ) - (180,000 )
Total comprehensive income - 1,360,745 - 1,360,745
Balance at 31 March 2022 10,000 10,539,621 100,000 10,649,621

Changes in equity
Dividends - (180,000 ) - (180,000 )
Total comprehensive income - 450,898 - 450,898
Balance at 31 March 2023 10,000 10,810,519 100,000 10,920,519

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 1,421,626 (630,572 )
Interest paid (5,821 ) (8,308 )
Tax paid (87,758 ) (460,309 )
Net cash from operating activities 1,328,047 (1,099,189 )

Cash flows from investing activities
Purchase of tangible fixed assets (52,089 ) (264,368 )
Purchase of fixed asset investments (1,924,681 ) -
Interest received 55 71
Net cash from investing activities (1,976,715 ) (264,297 )

Cash flows from financing activities
Equity dividends paid (180,000 ) (180,000 )
Net cash from financing activities (180,000 ) (180,000 )

Decrease in cash and cash equivalents (828,668 ) (1,543,486 )
Cash and cash equivalents at beginning of
year

2

1,354,328

2,897,814

Cash and cash equivalents at end of year 2 525,660 1,354,328

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS
2023 2022
£    £   
Profit before taxation 461,681 1,572,082
Depreciation charges 94,479 110,136
(Increase)/decrease in group balances (1,088,063 ) (2,723,283 )
Finance costs 5,821 8,308
Finance income (55 ) (71 )
(526,137 ) (1,032,828 )
Decrease in trade and other debtors 1,153,515 306,052
Increase in trade and other creditors 794,248 96,204
Cash generated from operations 1,421,626 (630,572 )

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 March 2023
31.3.23 1.4.22
£    £   
Cash and cash equivalents 525,660 1,354,328
Year ended 31 March 2022
31.3.22 1.4.21
£    £   
Cash and cash equivalents 1,354,328 2,897,814


3. ANALYSIS OF CHANGES IN NET DEBT

At 1.4.22 Cash flow At 31.3.23
£    £    £   
Net cash
Cash at bank and in hand 1,354,328 (828,668 ) 525,660
1,354,328 (828,668 ) 525,660
Debt
Debts falling due within 1 year (205,336 ) (72,912 ) (278,248 )
Debts falling due after 1 year (2,471,176 ) 169,744 (2,301,432 )
(2,676,512 ) 96,832 (2,579,680 )
Total (1,322,184 ) (731,836 ) (2,054,020 )

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Eleanor Nursing And Social Care 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" 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 2012, is being amortised evenly over its estimated useful life of five 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.

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 - in accordance with the property
Long leasehold - in accordance with the property
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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.

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

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 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.

3. EMPLOYEES AND DIRECTORS
2023 2022
£    £   
Wages and salaries 17,495,100 18,102,624
Social security costs 1,463,786 1,359,809
Other pension costs 291,203 279,653
19,250,089 19,742,086

The average number of employees during the year was as follows:
2023 2022

Direct and administrative 872 903

2023 2022
£    £   
Directors' remuneration 100,000 120,000

4. OPERATING PROFIT

The operating profit is stated after charging:

2023 2022
£    £   
Equipment hire 344,545 297,248
Depreciation - owned assets 94,480 110,135
Auditor's remuneration 13,520 6,360

5. INTEREST PAYABLE AND SIMILAR EXPENSES
2023 2022
£    £   
Bank interest 1,978 8,145
Other interest 3,843 163
5,821 8,308

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2023 2022
£    £   
Current tax:
UK corporation tax 15,840 214,365

Deferred tax (5,057 ) (3,028 )
Tax on profit 10,783 211,337

7. DIVIDENDS
2023 2022
£    £   
Ordinary shares of £1 each
Final 180,000 180,000

8. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 100,000
AMORTISATION
At 1 April 2022
and 31 March 2023 100,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

9. TANGIBLE FIXED ASSETS
Fixtures
Freehold Long and
property leasehold fittings
£    £    £   
COST
At 1 April 2022 537,143 16,022 281,822
Additions - - 36,760
At 31 March 2023 537,143 16,022 318,582
DEPRECIATION
At 1 April 2022 35,843 16,022 217,854
Charge for year 10,743 - 38,127
At 31 March 2023 46,586 16,022 255,981
NET BOOK VALUE
At 31 March 2023 490,557 - 62,601
At 31 March 2022 501,300 - 63,968

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 46,220 139,655 1,020,862
Additions - 15,329 52,089
At 31 March 2023 46,220 154,984 1,072,951
DEPRECIATION
At 1 April 2022 20,247 68,353 358,319
Charge for year 7,530 38,080 94,480
At 31 March 2023 27,777 106,433 452,799
NET BOOK VALUE
At 31 March 2023 18,443 48,551 620,152
At 31 March 2022 25,973 71,302 662,543

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

10. FIXED ASSET INVESTMENTS
Shares in
group Unlisted
undertakings investments Totals
£    £    £   
COST
At 1 April 2022 250,000 - 250,000
Additions - 1,924,681 1,924,681
At 31 March 2023 250,000 1,924,681 2,174,681
NET BOOK VALUE
At 31 March 2023 250,000 1,924,681 2,174,681
At 31 March 2022 250,000 - 250,000

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,499,431 1,208,636
Amounts owed by group undertakings 3,750,811 2,759,579
Other debtors 6,260,958 8,375,754
Prepayments and accrued income 1,029,717 359,231
12,540,917 12,703,200

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 14) 278,248 205,336
Trade creditors 424,114 545,886
Tax 160,522 232,440
Social security and other taxes 745,844 365,324
Other creditors 590,885 399,485
Accruals and deferred income 430,201 86,101
2,629,814 1,834,572

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 14) 2,301,432 2,471,176

14. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 278,248 205,336

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

14. LOANS - continued
2023 2022
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans 2,301,432 2,471,176

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Between one and five years 61,020 61,020

16. SECURED DEBTS

Bank borrowings are secured by a charge over properties and a debenture over the assets of the company.

17. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 9,645 14,702

Deferred
tax
£   
Balance at 1 April 2022 14,702
Provided during year (5,057 )
Balance at 31 March 2023 9,645

18. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
10,000 Ordinary £1 10,000 10,000

19. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 April 2022 10,539,621 100,000 10,639,621
Profit for the year 450,898 450,898
Dividends (180,000 ) (180,000 )
At 31 March 2023 10,810,519 100,000 10,910,519

ELEANOR NURSING AND SOCIAL CARE LIMITED (REGISTERED NUMBER: 04393038)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

20. ULTIMATE PARENT COMPANY

Eleanor Health Care Group Limited is regarded by the directors as being the company's ultimate parent company.

21. TRANSACTIONS WITH DIRECTORS

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
M V Santhiapillai
Balance outstanding at start of year - (5,081 )
Amounts advanced - 5,081
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

At the balance sheet date, the company was owed the following amounts from entities under the control of the director:
£613,600 by Santhiapillai Investments Limited
£4,404,328 by Eleanor Healthcare Holdings Limited
£739,429 by Eleanor Properties LLP

22. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M V Santhiapillai.