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Registered Number: 08689185
England and Wales

 

 

 

COMFORT CARE HOMES (DANYGRAIG) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Report to the directors on the preparation of the unaudited statutory accounts of COMFORT CARE HOMES (DANYGRAIG) LIMITED for the year ended 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of COMFORT CARE HOMES (DANYGRAIG) LIMITED for the year ended 31 May 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of COMFORT CARE HOMES (DANYGRAIG) LIMITED, as a body, in accordance with the terms of our engagement letter dated 06 February 2024 Our work has been undertaken solely to prepare for your approval the accounts of COMFORT CARE HOMES (DANYGRAIG) LIMITED and state those matters that we have agreed to state to the Board of Directors of COMFORT CARE HOMES (DANYGRAIG) LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than COMFORT CARE HOMES (DANYGRAIG) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that COMFORT CARE HOMES (DANYGRAIG) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of COMFORT CARE HOMES (DANYGRAIG) LIMITED. You consider that COMFORT CARE HOMES (DANYGRAIG) LIMITED is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of COMFORT CARE HOMES (DANYGRAIG) 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 accounts
31 May 2023



....................................................
SNP Plus Ltd
Accountants and Tax Advisors
284 Station Road
Harrow, London
HA1 2EA
06 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,620,828    1,490,176 
1,620,828    1,490,176 
Current assets      
Stocks 654   
Debtors 200,666    7,501 
Cash at bank and in hand 148,131    18,941 
349,451    26,442 
Creditors: amount falling due within one year (346,311)   (255,837)
Net current assets 3,140    (229,395)
 
Total assets less current liabilities 1,623,968    1,260,781 
Creditors: amount falling due after more than one year (18,000)  
Provisions for liabilities (47,334)  
Net assets 1,558,634    1,260,781 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 1,558,534    1,260,681 
Shareholder's funds 1,558,634    1,260,781 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 06 February 2024 and were signed on its behalf by:


-------------------------------
Basanta Nepal
Director
-------------------------------
Bishwa Tara Ghimire
Director
2
General Information
COMFORT CARE HOMES (DANYGRAIG) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08689185, registration address DANYGRAIG NURSING HOME, QUANTOCK DRIVE , NEWPORT, NP19 9DF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of services supplied by the company. Revenue is recognised as soon as invoice is raised.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 10% Reducing Balance
Computer Equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 65 (2022 : 57).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2022 1,450,000    100,000      1,550,000 
Additions   143,105    7,344    150,449 
Disposals      
At 31 May 2023 1,450,000    243,105    7,344    1,700,449 
Depreciation
At 01 June 2022   59,824      59,824 
Charge for year   18,328    1,469    19,797 
On disposals      
At 31 May 2023   78,152    1,469    79,621 
Net book values
Closing balance as at 31 May 2023 1,450,000    164,953    5,875    1,620,828 
Opening balance as at 01 June 2022 1,450,000    40,176      1,490,176 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Mr. Basanta Nepal and Mrs. Bishwa Tara Ghimire16,296 
3