2023-01-012023-12-312023-12-31false10481313HWH HOMECARE LIMITED2024-02-1088990iso4217:GBPxbrli:pure104813132023-01-01104813132023-12-31104813132023-01-012023-12-31104813132022-01-01104813132022-12-31104813132022-01-012022-12-3110481313bus:SmallEntities2023-01-012023-12-3110481313bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110481313bus:AbridgedAccounts2023-01-012023-12-3110481313bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110481313core:WithinOneYear2023-12-3110481313core:AfterOneYear2023-12-3110481313core:WithinOneYear2022-12-3110481313core:AfterOneYear2022-12-3110481313core:ShareCapital2023-12-3110481313core:SharePremium2023-12-3110481313core:RevaluationReserve2023-12-3110481313core:OtherReservesSubtotal2023-12-3110481313core:RetainedEarningsAccumulatedLosses2023-12-3110481313core:ShareCapital2022-12-3110481313core:SharePremium2022-12-3110481313core:RevaluationReserve2022-12-3110481313core:OtherReservesSubtotal2022-12-3110481313core:RetainedEarningsAccumulatedLosses2022-12-3110481313core:LandBuildings2023-12-3110481313core:PlantMachinery2023-12-3110481313core:Vehicles2023-12-3110481313core:FurnitureFittings2023-12-3110481313core:OfficeEquipment2023-12-3110481313core:NetGoodwill2023-12-3110481313core:IntangibleAssetsOtherThanGoodwill2023-12-3110481313core:ListedExchangeTraded2023-12-3110481313core:UnlistedNon-exchangeTraded2023-12-3110481313core:LandBuildings2022-12-3110481313core:PlantMachinery2022-12-3110481313core:Vehicles2022-12-3110481313core:FurnitureFittings2022-12-3110481313core:OfficeEquipment2022-12-3110481313core:NetGoodwill2022-12-3110481313core:IntangibleAssetsOtherThanGoodwill2022-12-3110481313core:ListedExchangeTraded2022-12-3110481313core:UnlistedNon-exchangeTraded2022-12-3110481313core:LandBuildings2023-01-012023-12-3110481313core:PlantMachinery2023-01-012023-12-3110481313core:Vehicles2023-01-012023-12-3110481313core:FurnitureFittings2023-01-012023-12-3110481313core:OfficeEquipment2023-01-012023-12-3110481313core:NetGoodwill2023-01-012023-12-3110481313core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110481313core:ListedExchangeTraded2023-01-012023-12-3110481313core:UnlistedNon-exchangeTraded2023-01-012023-12-3110481313core:MoreThanFiveYears2023-01-012023-12-3110481313core:Non-currentFinancialInstruments2023-12-3110481313core:Non-currentFinancialInstruments2022-12-3110481313dpl:CostSales2023-01-012023-12-3110481313dpl:DistributionCosts2023-01-012023-12-3110481313core:LandBuildings2023-01-012023-12-3110481313core:PlantMachinery2023-01-012023-12-3110481313core:Vehicles2023-01-012023-12-3110481313core:FurnitureFittings2023-01-012023-12-3110481313core:OfficeEquipment2023-01-012023-12-3110481313dpl:AdministrativeExpenses2023-01-012023-12-3110481313core:NetGoodwill2023-01-012023-12-3110481313core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110481313dpl:GroupUndertakings2023-01-012023-12-3110481313dpl:ParticipatingInterests2023-01-012023-12-3110481313dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3110481313core:ListedExchangeTraded2023-01-012023-12-3110481313dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3110481313core:UnlistedNon-exchangeTraded2023-01-012023-12-3110481313dpl:CostSales2022-01-012022-12-3110481313dpl:DistributionCosts2022-01-012022-12-3110481313core:LandBuildings2022-01-012022-12-3110481313core:PlantMachinery2022-01-012022-12-3110481313core:Vehicles2022-01-012022-12-3110481313core:FurnitureFittings2022-01-012022-12-3110481313core:OfficeEquipment2022-01-012022-12-3110481313dpl:AdministrativeExpenses2022-01-012022-12-3110481313core:NetGoodwill2022-01-012022-12-3110481313core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110481313dpl:GroupUndertakings2022-01-012022-12-3110481313dpl:ParticipatingInterests2022-01-012022-12-3110481313dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3110481313core:ListedExchangeTraded2022-01-012022-12-3110481313dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3110481313core:UnlistedNon-exchangeTraded2022-01-012022-12-3110481313core:NetGoodwill2023-12-3110481313core:IntangibleAssetsOtherThanGoodwill2023-12-3110481313core:LandBuildings2023-12-3110481313core:PlantMachinery2023-12-3110481313core:Vehicles2023-12-3110481313core:FurnitureFittings2023-12-3110481313core:OfficeEquipment2023-12-3110481313core:AfterOneYear2023-12-3110481313core:WithinOneYear2023-12-3110481313core:ListedExchangeTraded2023-12-3110481313core:UnlistedNon-exchangeTraded2023-12-3110481313core:ShareCapital2023-12-3110481313core:SharePremium2023-12-3110481313core:RevaluationReserve2023-12-3110481313core:OtherReservesSubtotal2023-12-3110481313core:RetainedEarningsAccumulatedLosses2023-12-3110481313core:NetGoodwill2022-12-3110481313core:IntangibleAssetsOtherThanGoodwill2022-12-3110481313core:LandBuildings2022-12-3110481313core:PlantMachinery2022-12-3110481313core:Vehicles2022-12-3110481313core:FurnitureFittings2022-12-3110481313core:OfficeEquipment2022-12-3110481313core:AfterOneYear2022-12-3110481313core:WithinOneYear2022-12-3110481313core:ListedExchangeTraded2022-12-3110481313core:UnlistedNon-exchangeTraded2022-12-3110481313core:ShareCapital2022-12-3110481313core:SharePremium2022-12-3110481313core:RevaluationReserve2022-12-3110481313core:OtherReservesSubtotal2022-12-3110481313core:RetainedEarningsAccumulatedLosses2022-12-3110481313core:NetGoodwill2022-01-0110481313core:IntangibleAssetsOtherThanGoodwill2022-01-0110481313core:LandBuildings2022-01-0110481313core:PlantMachinery2022-01-0110481313core:Vehicles2022-01-0110481313core:FurnitureFittings2022-01-0110481313core:OfficeEquipment2022-01-0110481313core:AfterOneYear2022-01-0110481313core:WithinOneYear2022-01-0110481313core:ListedExchangeTraded2022-01-0110481313core:UnlistedNon-exchangeTraded2022-01-0110481313core:ShareCapital2022-01-0110481313core:SharePremium2022-01-0110481313core:RevaluationReserve2022-01-0110481313core:OtherReservesSubtotal2022-01-0110481313core:RetainedEarningsAccumulatedLosses2022-01-0110481313core:AfterOneYear2023-01-012023-12-3110481313core:WithinOneYear2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110481313core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3110481313core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3110481313core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3110481313core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3110481313core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3110481313core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3110481313core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3110481313core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3110481313core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3110481313core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3110481313core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3110481313core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3110481313core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3110481313core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3110481313core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3110481313core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3110481313core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3110481313core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3110481313bus:Director12023-01-012023-12-3110481313bus:Director22023-01-012023-12-31

HWH HOMECARE LIMITED

Registered Number
10481313
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

HWH HOMECARE LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

HOUSTON, Julie Anne
HOUSTON, Steven Andrew

Company Secretary

HOUSTON, Steven Andrew

Registered Address

Lowton Business Park Newton Road
Lowton
Warrington
WA3 2AP

Registered Number

10481313 (England and Wales)
HWH HOMECARE LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets311,51815,358
Tangible assets430,33338,989
41,85154,347
Current assets
Debtors73,92378,099
Cash at bank and on hand96,45873,056
170,381151,155
Creditors amounts falling due within one year(63,606)(56,463)
Net current assets (liabilities)106,77594,692
Total assets less current liabilities148,626149,039
Creditors amounts falling due after one year(24,167)(34,167)
Net assets124,459114,872
Capital and reserves
Called up share capital100100
Profit and loss account124,359114,772
Shareholders' funds124,459114,872
The financial statements were approved and authorised for issue by the Board of Directors on 10 February 2024, and are signed on its behalf by:
HOUSTON, Julie Anne
Director
HOUSTON, Steven Andrew
Director

Registered Company No. 10481313
HWH HOMECARE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232022
Average number of employees during the year6680
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2338,394
At 31 December 2338,394
Amortisation and impairment
At 01 January 2323,036
Charge for year3,840
At 31 December 2326,876
Net book value
At 31 December 2311,518
At 31 December 2215,358
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2360,380
Additions2,463
At 31 December 2362,843
Depreciation and impairment
At 01 January 2321,391
Charge for year11,119
At 31 December 2332,510
Net book value
At 31 December 2330,333
At 31 December 2238,989