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REGISTERED NUMBER: 12466291 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Bennett Homecare Limited

Bennett Homecare Limited (Registered number: 12466291)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Bennett Homecare Limited

Company Information
for the year ended 31 December 2023







DIRECTOR: B P Selby





REGISTERED OFFICE: Winnington Hall
Winnington Lane
Winnington
Northwich
Cheshire
CW8 4DU





REGISTERED NUMBER: 12466291 (England and Wales)





ACCOUNTANTS: Banks Sheridan
Datum House
Electra Way
Crewe
Cheshire
CW1 6ZF

Bennett Homecare Limited (Registered number: 12466291)

Statement of Financial Position
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 25,125 29,145
Tangible assets 5 3,442 3,403
28,567 32,548

CURRENT ASSETS
Debtors: amounts falling due within one year 6 97,822 63,410
Debtors: amounts falling due after more than
one year

6

-

4,464
Cash at bank and in hand 66,120 18,121
163,942 85,995
CREDITORS
Amounts falling due within one year 7 (106,725 ) (118,466 )
NET CURRENT ASSETS/(LIABILITIES) 57,217 (32,471 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

85,784

77

CREDITORS
Amounts falling due after more than one
year

8

(8,884

)

(14,968

)

PROVISIONS FOR LIABILITIES 10 (544 ) -
NET ASSETS/(LIABILITIES) 76,356 (14,891 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 76,256 (14,991 )
76,356 (14,891 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Bennett Homecare Limited (Registered number: 12466291)

Statement of Financial Position - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 March 2024 and were signed by:





B P Selby - Director


Bennett Homecare Limited (Registered number: 12466291)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Bennett Homecare Limited ('The Company') is a primarily engaged in the provision of care services for the elderly.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is Winnington Hall, Winnington Lane, Winnington, Northwich, Cheshire, CW8 4DU. The registered number can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

The accounting reference date of the company was extended to report a seventeen month period ended 31 December 2022 in the prior period. The current period is a twelve-month period.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation
The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern
No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the director.

Therefore, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of any discounts.

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.

Franchise fees are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 20% on 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 end of the financial period..


Bennett Homecare Limited (Registered number: 12466291)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial period.

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.

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.

Impairment of assets
Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2022 - 26 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
fees
£   
COST
At 1 January 2023
and 31 December 2023 40,200
AMORTISATION
At 1 January 2023 11,055
Amortisation for year 4,020
At 31 December 2023 15,075
NET BOOK VALUE
At 31 December 2023 25,125
At 31 December 2022 29,145

Bennett Homecare Limited (Registered number: 12466291)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 381 4,520 4,901
Additions 143 993 1,136
At 31 December 2023 524 5,513 6,037
DEPRECIATION
At 1 January 2023 38 1,460 1,498
Charge for year 113 984 1,097
At 31 December 2023 151 2,444 2,595
NET BOOK VALUE
At 31 December 2023 373 3,069 3,442
At 31 December 2022 343 3,060 3,403

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 38,805 28,995
Amounts owed by group undertakings 3,237 -
Other debtors 55,780 34,415
97,822 63,410

Amounts falling due after more than one year:
Other debtors - 4,464

Aggregate amounts 97,822 67,874

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 9) 6,084 5,934
Trade creditors 3,531 705
Amounts owed to group undertakings - 10,705
Taxation and social security 35,250 10,144
Other creditors 61,860 90,978
106,725 118,466

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

Bennett Homecare Limited (Registered number: 12466291)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 9) 8,884 14,968

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 6,084 5,934

Amounts falling due between one and two years:
Bank loans - 1-2 years 6,238 6,084

Amounts falling due between two and five years:
Bank loans - 2-5 years 2,646 8,884

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 544 -

Deferred
tax
£   
Charge to Income Statement during year 5,008
Release of deferred tax asset
during year (4,464 )
Balance at 31 December 2023 544

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the period interest of £1,009 (2022: £2,343) has been incurred by the company in respect of the director's loan. At 31 December 2023 an amount of £1,009 (2022: 2,343l) remains unpaid and is included with accruals: amounts falling due within one year.

12. RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

Parent company:

2023 2022
£ £
Amounts due by entities 3,237 -
Amounts due to entities - 10,705

Bennett Homecare Limited (Registered number: 12466291)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

13. ULTIMATE CONTROLLING PARTY

Up to 2 January 2024 the immediate and ultimate controlling party was Your Way Senior Care Limited.

Post year end, on 2 January 2024, Cheshire Care Group Ltd acquired a 100% shareholding in Bennett Homecare Limited and as a result became the immediate and ultimate parent of Bennett Homecare Limited from this date.