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REGISTERED NUMBER: 08215712 (England and Wales)



















Financial Statements

for the Year Ended 31 October 2023

for

Mantra Care Homes Limited

Mantra Care Homes Limited (Registered number: 08215712)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mantra Care Homes Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: D Roopun
Mrs C Roopun





SECRETARY: Mrs C Roopun





REGISTERED OFFICE: 19 - 21 Heatherley Road
Camberley
Surrey
GU15 3LX





REGISTERED NUMBER: 08215712 (England and Wales)





AUDITORS: Bates Weston Audit Ltd
Statutory Auditors
Chartered Accountants
The Mills
Canal Street
Derby
DE1 2RJ

Mantra Care Homes Limited (Registered number: 08215712)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,545 17,657

CURRENT ASSETS
Stocks 500 500
Debtors 5 120,809 125,768
Cash at bank and in hand 344,108 251,788
465,417 378,056
CREDITORS
Amounts falling due within one year 6 348,008 320,510
NET CURRENT ASSETS 117,409 57,546
TOTAL ASSETS LESS CURRENT
LIABILITIES

133,954

75,203

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 133,953 75,202
SHAREHOLDERS' FUNDS 133,954 75,203

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by:





D Roopun - Director


Mantra Care Homes Limited (Registered number: 08215712)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Mantra Care Homes Limited 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.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents invoiced patient fees receivable in respect of the value of care services supplied during the year. Fees are accounted for in the year in which the services are provided.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Improvements to property- 5% on reducing balance
Fixtures and fittings- 15% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within 'administrative expenses' in the profit and loss account.

Pension costs and other post-retirement benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as an expense when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 15 ) .

Mantra Care Homes Limited (Registered number: 08215712)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 November 2022
and 31 October 2023 23,170 9,714 32,884
DEPRECIATION
At 1 November 2022 7,800 7,427 15,227
Charge for year 769 343 1,112
At 31 October 2023 8,569 7,770 16,339
NET BOOK VALUE
At 31 October 2023 14,601 1,944 16,545
At 31 October 2022 15,370 2,287 17,657

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 13,666 19,643
Amounts owed by group undertakings 105,040 104,240
Other debtors 855 817
Prepayments 1,248 1,068
120,809 125,768

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,086 8,037
Amounts owed to group undertakings 307,311 285,498
Tax 17,363 314
Social security and other taxes 8,790 8,729
Other creditors 335 335
Accrued expenses 10,123 17,597
348,008 320,510

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Wayne Thomas ACA (Senior Statutory Auditor)
for and on behalf of Bates Weston Audit Ltd

8. ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is Beaumont Lodge Limited. The ultimate parent undertaking is Beaumont Lodge Holdings Limited. The registered office of both companies is 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX. Copies of the consolidated financial statements are available from the Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.