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REGISTERED NUMBER: 08409156 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Rehabilitation Direct Limited

Rehabilitation Direct Limited (Registered number: 08409156)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rehabilitation Direct Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: D Craig
G Rimmer
P Robinson
T Beaufoy
S B Newton
T Beadle





REGISTERED OFFICE: Haywood House
Hydra Businees Park
Nether Lane
Sheffield
S35 9ZX





REGISTERED NUMBER: 08409156 (England and Wales)





ACCOUNTANTS: Camplejohn Rowan
CFC House
Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

Rehabilitation Direct Limited (Registered number: 08409156)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 9,556 12,003
Tangible assets 5 35,160 20,619
44,716 32,622

CURRENT ASSETS
Stocks 54,553 72,974
Debtors 6 463,110 405,021
Cash at bank and in hand 263,308 3,494
780,971 481,489
CREDITORS
Amounts falling due within one year 7 (658,584 ) (415,957 )
NET CURRENT ASSETS 122,387 65,532
TOTAL ASSETS LESS CURRENT
LIABILITIES

167,103

98,154

CREDITORS
Amounts falling due after more than one year 8 (63,000 ) (99,000 )

PROVISIONS FOR LIABILITIES (5,740 ) (1,090 )
NET ASSETS/(LIABILITIES) 98,363 (1,936 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 98,263 (2,036 )
SHAREHOLDERS' FUNDS 98,363 (1,936 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Rehabilitation Direct Limited (Registered number: 08409156)

Balance Sheet - continued
31 October 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:





T Beaufoy - Director


Rehabilitation Direct Limited (Registered number: 08409156)

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

1. STATUTORY INFORMATION

Rehabilitation Direct 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.

Turnover
Turnover represents sale of services. It is recognised when the services are provided.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Rehabilitation Direct Limited (Registered number: 08409156)

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

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 November 2022 19,200
Additions 9,801
Disposals (19,200 )
At 31 October 2023 9,801
AMORTISATION
At 1 November 2022 7,197
Amortisation for year 2,165
Eliminated on disposal (9,117 )
At 31 October 2023 245
NET BOOK VALUE
At 31 October 2023 9,556
At 31 October 2022 12,003

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 November 2022 1,277 11,809 73,376 86,462
Additions - 6,576 24,415 30,991
Disposals (1,277 ) - (56,702 ) (57,979 )
At 31 October 2023 - 18,385 41,089 59,474
DEPRECIATION
At 1 November 2022 1,137 8,367 56,339 65,843
Charge for year 35 1,718 8,216 9,969
Eliminated on disposal (1,172 ) - (50,326 ) (51,498 )
At 31 October 2023 - 10,085 14,229 24,314
NET BOOK VALUE
At 31 October 2023 - 8,300 26,860 35,160
At 31 October 2022 140 3,442 17,037 20,619

Rehabilitation Direct Limited (Registered number: 08409156)

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

5. TANGIBLE FIXED ASSETS - continued

Assets held under hire purchase agreements had a net book value at the year end of £nil (2022: £nil). Depreciation charged on these assets during the year totalled £nil (2022: £3,211).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 275,832 181,927
Other debtors 183,838 218,964
Prepayments & accrued income 3,440 4,130
463,110 405,021

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 36,000 148,100
Trade creditors 76,750 68,496
Tax 18,463 7,213
Social security and other taxes 9,691 9,616
Other creditors 400,454 161,427
Accrued expenses 117,226 21,105
658,584 415,957

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Bank loans 63,000 99,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
10,000 Ordinary £0.01 100 100

10. RESERVES
Retained
earnings
£   

At 1 November 2022 (2,036 )
Profit for the year 100,299
At 31 October 2023 98,263

11. ULTIMATE CONTROLLING PARTY

The controlling party is Unity Health Group Limited..