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REGISTERED NUMBER: 11588956 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Rhombus Care Group Limited

Rhombus Care Group Limited (Registered number: 11588956)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rhombus Care Group Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: A Mughal
N Mughal





REGISTERED OFFICE: 83 Ducie Street
Manchester
England
M1 2JQ





BUSINESS ADDRESS: Gabriel House
47 Alness Road
Manchester
M16 8HL





REGISTERED NUMBER: 11588956 (England and Wales)






Rhombus Care Group Limited (Registered number: 11588956)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 166,316 182,879

CURRENT ASSETS
Debtors 5 172,448 3,944
Cash at bank 152,727 247,903
325,175 251,847
CREDITORS
Amounts falling due within one year 6 294,701 249,728
NET CURRENT ASSETS 30,474 2,119
TOTAL ASSETS LESS CURRENT
LIABILITIES

196,790

184,998

CREDITORS
Amounts falling due after more than one year 7 45,103 76,063
NET ASSETS 151,687 108,935

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 151,685 108,933
151,687 108,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Rhombus Care Group Limited (Registered number: 11588956)

Balance Sheet - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2024 and were signed on its behalf by:





A Mughal - Director


Rhombus Care Group Limited (Registered number: 11588956)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Rhombus Care Group 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
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Care home fee income is recognised in the period the resident has stayed at the care home and other income is recognised at the point the service has been provided.


Interest income
Interest income is recognised in the statement of comprehensive income using the effective interest method.

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

Improvements to property- over the period of the lease
Fixtures & fittings- 15% reducing balance
Motor vehicles- 25% reducing balance

Tangible fixed assets are recorded at cost less accumulated depreciation and accumulated impairment losses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Rhombus Care Group Limited (Registered number: 11588956)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued
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.

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.

Going concern
The company's financial statements for the year ended 30 September 2023 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2022 - 47 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 30 September 2023 216,973
DEPRECIATION
At 1 October 2022 34,094
Charge for year 16,563
At 30 September 2023 50,657
NET BOOK VALUE
At 30 September 2023 166,316
At 30 September 2022 182,879

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 172,448 3,944

Rhombus Care Group Limited (Registered number: 11588956)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 30,480 30,000
Taxation and social security 182,958 121,266
Other creditors 81,263 98,462
294,701 249,728

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Trade creditors 45,103 76,063

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
A Mughal and N Mughal
Balance outstanding at start of year - -
Amounts advanced 192,468 -
Amounts repaid (170,520 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,948 -

9. RELATED PARTY DISCLOSURES

At 30 September 2023, a balance of £139,693 (2022: £72,488 owed to) was owed from entities in which the directors of the company have a material interest. There are no fixed repayment terms and no interest is chargeable in respect of this balance.

10. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous year by its directors.