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REGISTERED NUMBER: 11667392 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

PURE CARE HOMES LTD

PURE CARE HOMES LTD (REGISTERED NUMBER: 11667392)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


PURE CARE HOMES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: S Khan
Mrs S Karim



REGISTERED OFFICE: Unit 1E Beehive Mill
Jersey Street
Manchester
M4 6JG



REGISTERED NUMBER: 11667392 (England and Wales)



ACCOUNTANTS: Ryans
Chartered Accountants
67 Chorley Old Road
Bolton
BL1 3AJ



BANKERS: HSBC Bank plc
1 - 3 Victoria Square
Bolton
BL1 1RJ

PURE CARE HOMES LTD (REGISTERED NUMBER: 11667392)

ABRIDGED BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 60,000 -
Tangible assets 5 138,651 92,919
198,651 92,919

CURRENT ASSETS
Debtors 298,456 296,818
Cash at bank and in hand 205,143 43,706
503,599 340,524
CREDITORS
Amounts falling due within one year 492,733 248,309
NET CURRENT ASSETS 10,866 92,215
TOTAL ASSETS LESS CURRENT
LIABILITIES

209,517

185,134

CREDITORS
Amounts falling due after more than one
year

6

(91,474

)

(94,037

)

PROVISIONS FOR LIABILITIES (6,608 ) (8,381 )
NET ASSETS 111,435 82,716

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 111,335 82,616
SHAREHOLDERS' FUNDS 111,435 82,716

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

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

The directors acknowledge their 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.

PURE CARE HOMES LTD (REGISTERED NUMBER: 11667392)

ABRIDGED BALANCE SHEET - continued
31ST DECEMBER 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th March 2024 and were signed on its behalf by:





S Khan - Director


PURE CARE HOMES LTD (REGISTERED NUMBER: 11667392)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Pure Care Homes Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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" including the provisions of Section 1A "Small Entities" 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 2023, is being amortised evenly over its estimated useful life of four years.

Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

PURE CARE HOMES LTD (REGISTERED NUMBER: 11667392)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

The average number of employees during the year was 58 (2022 - 50 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
Additions 80,000
At 31st December 2023 80,000
AMORTISATION
Amortisation for year 20,000
At 31st December 2023 20,000
NET BOOK VALUE

At 31st December 2023 60,000

PURE CARE HOMES LTD (REGISTERED NUMBER: 11667392)

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

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st January 2023 145,957
Additions 86,120
Disposals (8,999 )
At 31st December 2023 223,078
DEPRECIATION
At 1st January 2023 53,038
Charge for year 31,956
Eliminated on disposal (567 )
At 31st December 2023 84,427
NET BOOK VALUE
At 31st December 2023 138,651
At 31st December 2022 92,919

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1st January 2023 63,496
Additions 64,665
Disposals (8,999 )
At 31st December 2023 119,162
DEPRECIATION
At 1st January 2023 9,146
Charge for year 17,706
Eliminated on disposal (567 )
At 31st December 2023 26,285
NET BOOK VALUE
At 31st December 2023 92,877
At 31st December 2022 54,350

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
2023 2022
£    £   

Repayable by instalments
Bank loan 6,985 26,988

PURE CARE HOMES LTD (REGISTERED NUMBER: 11667392)

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

7. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 40,344 19,494
Between one and five years 24,459 20,119
64,803 39,613

Non-cancellable operating leases
2023 2022
£    £   
Within one year 216,024 -
Between one and five years 707,146 -
In more than five years 1,048,282 -
1,971,452 -

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 64,803 39,613

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st December 2023 and 31st December 2022:

2023 2022
£    £   
S Khan
Balance outstanding at start of year 75,133 24,781
Amounts advanced 349 64,513
Amounts repaid (75,133 ) (14,161 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 349 75,133

PURE CARE HOMES LTD (REGISTERED NUMBER: 11667392)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs S Karim
Balance outstanding at start of year - -
Amounts advanced 301 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 301 -

11. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors who, between them, have a beneficial interest in the whole of the issued share capital.