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frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 04409743
Springfield Road Childrens Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Cornfield Accountants Limited
Chartered Accountants
5 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—8
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Springfield Road Childrens Homes Ltd for the year ended 31 July 2023.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Springfield Road Childrens Homes Ltd for the year ended 31 July 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the board of directors of Springfield Road Childrens Homes Ltd , as a body, in accordance with the terms of our engagement letter dated 21 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Springfield Road Childrens Homes Ltd and state those matters that we have agreed to state to the board of directors of Springfield Road Childrens Homes Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Springfield Road Childrens Homes Ltd and its board of directors, as a body, for our work or for this report.
It is your duty to ensure that Springfield Road Childrens Homes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Springfield Road Childrens Homes Ltd . You consider that Springfield Road Childrens Homes Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Springfield Road Childrens Homes Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
13/03/2024
Cornfield Accountants Limited
Chartered Accountants
5 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN
Page 1
Page 2
Balance Sheet
Registered number: 04409743
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 415,656 397,385
Investment Properties 5 500,000 500,000
915,656 897,385
CURRENT ASSETS
Debtors 6 111,935 63,059
Cash at bank and in hand 209,130 274,877
321,065 337,936
Creditors: Amounts Falling Due Within One Year 7 (106,862 ) (124,788 )
NET CURRENT ASSETS (LIABILITIES) 214,203 213,148
TOTAL ASSETS LESS CURRENT LIABILITIES 1,129,859 1,110,533
Creditors: Amounts Falling Due After More Than One Year 8 (15,708 ) (44,033 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (27,758 ) (31,019 )
NET ASSETS 1,086,393 1,035,481
CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 170,215 181,001
Profit and Loss Account 916,078 854,380
SHAREHOLDERS' FUNDS 1,086,393 1,035,481
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Page 3
For the year ending 31 July 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.
The financial statements were approved by the board of directors on 13 March 2024 and were signed on its behalf by:
Ms P J Jarrett
Director
13/03/2024
The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Springfield Road Childrens Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04409743 . The registered office is 5 Cornfield Terrace, Eastbourne, East Sussex, BN21 4NN.
The presentation currency of the financial statements is the Pound Sterling (£).
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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, assets held under finance leases are depreciated in the same way as owned assets:
Freehold No depreciation is provided
Improvements No depreciation is provided
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 3 year straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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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 years 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 assets reflect 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. 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 as follows: 11 (2022: 11)
11 11
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4. Tangible Assets
Land & Property
Freehold Improvements Plant & Machinery Motor Vehicles
£ £ £ £
Cost or Valuation
As at 1 August 2022 298,855 72,525 71,775 6,495
Additions - 18,548 4,339 -
As at 31 July 2023 298,855 91,073 76,114 6,495
Depreciation
As at 1 August 2022 - - 51,277 2,842
Provided during the period - - 3,790 913
As at 31 July 2023 - - 55,067 3,755
Net Book Value
As at 31 July 2023 298,855 91,073 21,047 2,740
As at 1 August 2022 298,855 72,525 20,498 3,653
Computer Equipment Total
£ £
Cost or Valuation
As at 1 August 2022 27,595 477,245
Additions 2,200 25,087
As at 31 July 2023 29,795 502,332
Depreciation
As at 1 August 2022 25,741 79,860
Provided during the period 2,113 6,816
As at 31 July 2023 27,854 86,676
Net Book Value
As at 31 July 2023 1,941 415,656
As at 1 August 2022 1,854 397,385
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5. Investment Property
2023
£
Fair Value
As at 1 August 2022 500,000
Additions 14,381
Revaluations (14,381)
As at 31 July 2023 500,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 291,104 291,104
The investment property was valued at an open market basis by the directors at the year end.
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 101,883 57,571
Amounts recoverable on contracts 8,874 -
Prepayments 1,178 1,259
Other taxes and social security - 4,229
111,935 63,059
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,754 999
Bank loans and overdrafts 29,336 28,329
Corporation tax 60,788 79,815
Other taxes and social security 590 -
Other creditors 1,165 1,115
Accruals and deferred income 4,200 6,496
Directors' loan accounts 9,029 8,034
106,862 124,788
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,708 44,033
15,708 44,033
9. Secured Creditors
Of the creditors the following amounts are secured. The loans are secured against the asset of which they relate.
Fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant and machinery.
2023 2022
£ £
Bank loans and overdrafts 45,044 72,362
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,165 (2022 - £1,115) were due to the fund. They are included in Other creditors (note 7).
11. Related Party Transactions
At the end of the year there were amounts owing to the directors totalling £9,029 (2022 - £8,034). These amounts are unsecured, interest free and repayable on demand.
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