Company registration number 12470757 (England and Wales)
RACHEL DEAVILLE NURSING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
PAGES FOR FILING WITH REGISTRAR
RACHEL DEAVILLE NURSING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
RACHEL DEAVILLE NURSING LIMITED
BALANCE SHEET
AS AT
31 MAY 2024
31 May 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Stocks
4,900
-
Debtors
3
25,870
28,016
Cash at bank and in hand
12,481
24,527
43,251
52,543
Creditors: amounts falling due within one year
4
(10,864)
(10,620)
Net current assets
32,387
41,923
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
32,287
41,823
Total equity
32,387
41,923

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 1 July 2024
Ms R  Deaville
Director
Company Registration No. 12470757
RACHEL DEAVILLE NURSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
- 2 -
1
Accounting policies
Company information

Rachel Deaville Nursing Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hollinwood Business Centre, Albert Street, Oldham, Lancashire, OL8 3QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

Revenue is recognised at the point where locum nursing services have been provided.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Basic financial assets, which include debtors and cash, together with basic financial liabilities, including creditors, are initially recognised at transaction cost and not amortised as they are either receivable or payable within one year.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

RACHEL DEAVILLE NURSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
25,870
28,016
4
Creditors: amounts falling due within one year
2024
2023
£
£
Tax and social security
10,261
10,591
Other creditors
603
29
10,864
10,620
RACHEL DEAVILLE NURSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 4 -
5
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100

 

2024-05-312023-06-01false01 July 2024CCH SoftwareCCH Accounts Production 2024.100No description of principal activityMs R Deavillefalsefalse124707572023-06-012024-05-31124707572024-05-31124707572023-05-3112470757core:CurrentFinancialInstrumentscore:WithinOneYear2024-05-3112470757core:CurrentFinancialInstrumentscore:WithinOneYear2023-05-3112470757core:CurrentFinancialInstruments2024-05-3112470757core:CurrentFinancialInstruments2023-05-3112470757core:ShareCapital2024-05-3112470757core:ShareCapital2023-05-3112470757core:RetainedEarningsAccumulatedLosses2024-05-3112470757core:RetainedEarningsAccumulatedLosses2023-05-3112470757bus:Director12023-06-012024-05-31124707572022-06-012023-05-3112470757core:WithinOneYear2024-05-3112470757core:WithinOneYear2023-05-3112470757bus:PrivateLimitedCompanyLtd2023-06-012024-05-3112470757bus:SmallCompaniesRegimeForAccounts2023-06-012024-05-3112470757bus:FRS1022023-06-012024-05-3112470757bus:AuditExemptWithAccountantsReport2023-06-012024-05-3112470757bus:FullAccounts2023-06-012024-05-31xbrli:purexbrli:sharesiso4217:GBP