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Company Registration No. 9602365 (England and Wales)
Chandos Lodge Care Homes Ltd Unaudited accounts for the year ended 31 May 2023
Chandos Lodge Care Homes Ltd Unaudited accounts Contents
Page
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Chandos Lodge Care Homes Ltd Company Information for the year ended 31 May 2023
Director
Mrs Haleema Hayat
Company Number
9602365 (England and Wales)
Registered Office
Morritt House, 54-60 Station Approach South Ruislip Ruislip HA4 6SA United Kingdom
Accountants
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA
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Chandos Lodge Care Homes Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
90,000 
90,000 
Tangible assets
88,501 
61,779 
178,501 
151,779 
Current assets
Debtors
159,503 
215,404 
Cash at bank and in hand
580,344 
328,988 
739,847 
544,392 
Creditors: amounts falling due within one year
(130,386)
(169,865)
Net current assets
609,461 
374,527 
Total assets less current liabilities
787,962 
526,306 
Creditors: amounts falling due after more than one year
- 
(85,296)
Provisions for liabilities
Deferred tax
(11,738)
(11,738)
Net assets
776,224 
429,272 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
776,124 
429,172 
Shareholders' funds
776,224 
429,272 
For the year ending 31 May 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 February 2024 and were signed on its behalf by
Mrs Haleema Hayat Director Company Registration No. 9602365
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Chandos Lodge Care Homes Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Chandos Lodge Care Homes Ltd is a private company, limited by shares, registered in England and Wales, registration number 9602365. The registered office is Morritt House, 54-60 Station Approach, South Ruislip, Ruislip, HA4 6SA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
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Chandos Lodge Care Homes Ltd Notes to the Accounts for the year ended 31 May 2023
4
Intangible fixed assets
Total 
£ 
Cost
At 1 June 2022
90,000 
At 31 May 2023
90,000 
Amortisation
At 1 June 2022
- 
At 31 May 2023
- 
Net book value
At 31 May 2023
90,000 
At 31 May 2022
90,000 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 June 2022
168,836 
Additions
52,163 
At 31 May 2023
220,999 
Depreciation
At 1 June 2022
107,057 
Charge for the year
25,441 
At 31 May 2023
132,498 
Net book value
At 31 May 2023
88,501 
At 31 May 2022
61,779 
6
Average number of employees
During the year the average number of employees was 27 (2022: 27).
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