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Registered number: 07590634
Chestnut House Healthcare Limited
Financial Statements
For The Year Ended 30 April 2023
Imran Watson Chartered Certified Accountants
FCCA
Listerhills Science PArk
18 Campus Road
Bradford
West Yorkshire
BD7 1HR
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07590634
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,632,845 1,667,726
1,632,845 1,667,726
CURRENT ASSETS
Stocks 5 2,000 2,000
Debtors 6 1,541,464 1,515,323
Cash at bank and in hand 3,531,382 2,728,408
5,074,846 4,245,731
Creditors: Amounts Falling Due Within One Year 7 (637,927 ) (397,073 )
NET CURRENT ASSETS (LIABILITIES) 4,436,919 3,848,658
TOTAL ASSETS LESS CURRENT LIABILITIES 6,069,764 5,516,384
Creditors: Amounts Falling Due After More Than One Year 8 (390,080 ) (487,578 )
NET ASSETS 5,679,684 5,028,806
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 5,679,584 5,028,706
SHAREHOLDERS' FUNDS 5,679,684 5,028,806
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sandeep Gupta
Director
25/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Chestnut House Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07590634 . The registered office is Hawarden Road, Hope, Wrexham, LL12 9NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery and Fixtures & Fittings were depreciated at 25% reducing balance method in prior years but new depreciation policy is stated below.
Freehold On cost at 2% straight line basis
Plant & Machinery 10% on reducing balance method
Motor Vehicles 20% on reducing balance method
Fixtures & Fittings 10% on reducing balance method
Computer Equipment 25% on reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 73 (2022: 73)
73 73
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2022 1,786,140 8,995 271,097 2,624 2,068,856
Additions - - 3,702 - 3,702
As at 30 April 2023 1,786,140 8,995 274,799 2,624 2,072,558
Depreciation
As at 1 May 2022 187,030 6,637 205,164 2,299 401,130
Provided during the period 31,066 472 6,964 81 38,583
As at 30 April 2023 218,096 7,109 212,128 2,380 439,713
Net Book Value
As at 30 April 2023 1,568,044 1,886 62,671 244 1,632,845
As at 1 May 2022 1,599,110 2,358 65,933 325 1,667,726
5. Stocks
2023 2022
£ £
Finished goods 2,000 2,000
2,000 2,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 66,161 84,564
Amounts owed by group undertakings 1,475,303 1,430,759
1,541,464 1,515,323
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 293,058 236,898
Bank loans and overdrafts 1,420 3,204
Corporation tax 300,058 135,022
Other taxes and social security 30,746 15,548
Net wages - 1,853
NEST 12,645 4,548
637,927 397,073
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 390,080 487,578
390,080 487,578
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr. Sandeep Gupta by virtue of his ownership of 100% of the issued share capital in the company.
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