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Registered number: 10816197
Haych Care Homes Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Blake Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10816197
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 542,918 574,760
Tangible Assets 5 386,558 416,608
929,476 991,368
CURRENT ASSETS
Debtors 6 (50,185 ) 133,266
Cash at bank and in hand 67,120 181,761
16,935 315,027
Creditors: Amounts Falling Due Within One Year 7 (71,370 ) (82,035 )
NET CURRENT ASSETS (LIABILITIES) (54,435 ) 232,992
TOTAL ASSETS LESS CURRENT LIABILITIES 875,041 1,224,360
Creditors: Amounts Falling Due After More Than One Year 8 (441,589 ) (839,855 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (101 ) (101 )
NET ASSETS 433,351 384,404
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account 433,250 384,303
SHAREHOLDERS' FUNDS 433,351 384,404
Page 1
Page 2
For the year ending 30 November 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
Dr Jaspal Swalli
Director
05/04/2024
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
Haych Care Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10816197 . The registered office is 99a High Road, Beeston, Nottingham, NG9 2LH.
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 represents fees for residential care and associated services. Revenue is recognised to the extent that it can be measured reliably and is included at the fair value of the consideration received and receivable. revenue represents the fair value of services provided; in the case of residential care this is on the basis of the time spent at agreed rates.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to over its estimated economic life of 20 years.
2.4. 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:
Freehold 0%
Motor Vehicles 25%
Fixtures & Fittings 20%
Computer Equipment 20%
No depreciation is provided on the freehold property because in the opinion of the directors the residual value is not materially different to the carrying value in the accounts. Depreciation on the property would be considered immaterial. Annual impairment reviews are carried out to substantiate the value held in the accounts.

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each period. The effect of any change in accounted for prospectively.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2022: 25)
23 25
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 636,853
As at 30 November 2023 636,853
Amortisation
As at 1 December 2022 62,093
Provided during the period 31,842
As at 30 November 2023 93,935
Net Book Value
As at 30 November 2023 542,918
As at 1 December 2022 574,760
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2022 351,264 6,250 118,138 475,652
As at 30 November 2023 351,264 6,250 118,138 475,652
Depreciation
As at 1 December 2022 13,781 2,734 42,529 59,044
Provided during the period 14,050 879 15,121 30,050
As at 30 November 2023 27,831 3,613 57,650 89,094
Net Book Value
As at 30 November 2023 323,433 2,637 60,488 386,558
As at 1 December 2022 337,483 3,516 75,609 416,608
6. Debtors
2023 2022
£ £
Due within one year
Amounts owed by group undertakings 100 100
Amounts owed by associates 13,711 (1,838 )
13,811 (1,738 )
Due after more than one year
VSS & Sons Ltd (76,998 ) 67,502
PSBSONS Limited (76,998 ) 67,502
Runway RJR 90,000 -
(63,996 ) 135,004
(50,185 ) 133,266
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - (1 )
Corporation tax 32,754 53,155
Net wages 29,935 16,948
Pension 875 427
Accruals and deferred income 7,806 11,506
71,370 82,035
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to group undertakings 441,589 839,855
441,589 839,855
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 101 101
10. Related Party Transactions
The debtors shows balances from VSS & Sons Ltd (£22,502) of which Dr J Swalli is also the director, and a balance due from PSBSONS Ltd (£22,502) which Dr R Bhaker is a director.

Aso within creditors is Blueberry Living Ltd (£8,044) of which Dr J Swalli and Dr R Bhaker are also directors.
11. Ultimate Controlling Party
The company's ultimate controlling party is Haych Homes Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 5