Registered number
06368805
Rebjon Care Limited
Filleted Accounts
30 April 2024
Rebjon Care Limited
Registered number: 06368805
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 319,837 352,333
Current assets
Debtors 5 11,575 10,089
Cash at bank and in hand 358,722 392,291
370,297 402,380
Creditors: amounts falling due within one year 6 (41,481) (85,556)
Net current assets 328,816 316,824
Total assets less current liabilities 648,653 669,157
Creditors: amounts falling due after more than one year 7 (344,182) (344,182)
Net assets 304,471 324,975
Capital and reserves
Called up share capital 1 1
Profit and loss account 304,470 324,974
Shareholder's funds 304,471 324,975
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs S Gurney
Director
Approved by the board on 5 August 2024
Rebjon Care Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 4% on cost
Fixtures and fittings 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 40 36
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2023 319,050
At 30 April 2024 319,050
Amortisation
At 1 May 2023 319,050
At 30 April 2024 319,050
Net book value
At 30 April 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 May 2023 897,331 70,669 968,000
Additions - 5,566 5,566
At 30 April 2024 897,331 76,235 973,566
Depreciation
At 1 May 2023 548,107 67,560 615,667
Charge for the year 35,893 2,169 38,062
At 30 April 2024 584,000 69,729 653,729
Net book value
At 30 April 2024 313,331 6,506 319,837
At 30 April 2023 349,224 3,109 352,333
5 Debtors 2024 2023
£ £
Trade debtors 3,819 2,754
Other debtors 7,756 7,335
11,575 10,089
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 5,991 9,665
Taxation and social security costs 9,636 39,647
Other creditors 25,854 36,244
41,481 85,556
7 Creditors: amounts falling due after one year 2024 2023
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 344,182 344,182
8 Related party transactions
At the year end there was an amount due to Stourport Nursing & Home Care Limited, the parent company, of £89,933 (2023 - £89,033).

At the year end there was also an amount due to Community World Limited, a fellow subsidiary, of £254,249 (2023 - £254,249).
9 Controlling party
The immediate and ultimate parent undertaking is Stourport Nursing & Home Care Limited and Mrs S Gurney, who owns 100% of the issued share capital in that company, is the company's ultimate controlling party.

Stourport Nursing & Home Care Limited is exempt from the requirement to prepare group financial statements.
10 Other information
Rebjon Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
Hernes Nest House
Hernes Nest
Bewdley
Worcestershire
DY12 2ET
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