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Company registration number: 13457967







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2023


R & E KITCHEN CARE LIMITED






































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R & E KITCHEN CARE LIMITED
 


 
COMPANY INFORMATION


Directors
Mr R E Kitchen 
Mrs E Kitchen 




Registered number
13457967



Registered office
St John's Nursing Home
Rownhams Lane

Rownham

Southampton

Hampshire

SO16 8AR




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


R & E KITCHEN CARE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 9


 


R & E KITCHEN CARE LIMITED
REGISTERED NUMBER:13457967



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
Unaudited
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
7
7

Tangible assets
 5 
256,240
13,281

  
256,247
13,288

Current assets
  

Debtors: amounts falling due within one year
 6 
292,074
410,635

Cash at bank and in hand
  
84,406
135,679

  
376,480
546,314

Creditors: amounts falling due within one year
 7 
(617,691)
(464,203)

Net current (liabilities)/assets
  
 
 
(241,211)
 
 
82,111

Total assets less current liabilities
  
15,036
95,399

Provisions for liabilities
  

Deferred tax
  
(28,420)
-

  
 
 
(28,420)
 
 
-

Net (liabilities)/assets
  
(13,384)
95,399


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(13,484)
95,299

  
(13,384)
95,399


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



................................................
Mr R E Kitchen
Director

Date: 11 March 2024

The notes on pages 3 to 9 form part of these financial statements.
Page 1

 


R & E KITCHEN CARE LIMITED
REGISTERED NUMBER:13457967


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023


Page 2

 


R & E KITCHEN CARE LIMITED
 


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

1.


General information

R & E Kitchen Care Limited is a private company limited by shares, registered in England and Wales. The Company's Registered Office Address and Registered Number can be found on the Company Information Page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


R & E KITCHEN CARE LIMITED
 


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

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.7

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 


R & E KITCHEN CARE LIMITED
 


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

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
10%
straight line
Computer equipment
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

Page 5

 


R & E KITCHEN CARE LIMITED
 


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

2.Accounting policies (continued)

 
2.13

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 92 (2022 - 86).


4.


Intangible assets




Trademarks
Goodwill
Total

£
£
£



Cost


At 1 November 2022
6
1
7



At 31 October 2023

6
1
7






Net book value



At 31 October 2023
6
1
7



At 31 October 2022
6
1
7



Page 6

 


R & E KITCHEN CARE LIMITED
 


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

5.


Tangible fixed assets





Long-term leasehold property
Computer equipment
Total

£
£
£



Cost or valuation


At 1 November 2022
14,757
-
14,757


Additions
243,900
18,111
262,011



At 31 October 2023

258,657
18,111
276,768



Depreciation


At 1 November 2022
1,476
-
1,476


Charge for the year on owned assets
15,430
3,622
19,052



At 31 October 2023

16,906
3,622
20,528



Net book value



At 31 October 2023
241,751
14,489
256,240



At 31 October 2022
13,281
-
13,281


6.


Debtors

2023
Unaudited
2022
£
£


Trade debtors
218,062
179,671

Amounts owed by group undertakings
59,487
224,694

Other debtors
1,243
-

Prepayments and accrued income
13,282
6,270

292,074
410,635


Page 7

 


R & E KITCHEN CARE LIMITED
 


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

7.


Creditors: Amounts falling due within one year

2023
Unaudited
2022
£
£

Trade creditors
29,598
31,651

Amounts owed to group undertakings
146,438
-

Corporation tax
57,081
109,036

Other taxation and social security
35,668
18,638

Other creditors
54,541
80,306

Accruals and deferred income
294,365
224,572

617,691
464,203



8.


Deferred taxation




2023


£






Charged to profit or loss
28,420



At end of year
28,420

The deferred taxation balance is made up as follows:

2023
2022
£
£


Accelerated capital allowances
28,420
-

28,420
-


9.


Commitments under operating leases

At 31 October 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
Unaudited
2022
£
£


Not later than 1 year
291,287
292,223

Later than 1 year and not later than 5 years
5,399
10,062

296,686
302,285

Page 8

 


R & E KITCHEN CARE LIMITED
 


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

10.


Related party transactions

At the year end, included within creditors falling due under on year were amounts due to a director amounting to £4,766 (2022 £13,717).


11.


Controlling party

The Company is a wholly owned subsidiary of Peace Of Mind Care Limited whose registered office is St Johns Nursing Home Rownhams Lane, Rownhams, Southampton, Hampshire, SO16 8AR
The smallest and largest company which prepares consolidated accounts in which these figures are included is
Peace Of Mind Care Limited.


12.


Auditors' information

The auditors' report on the financial statements for the year ended 31 October 2023 was unqualified.

The audit report was signed on 11 March 2024 by Andrew Galliers FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 9