0 false false false false false false false false false false true false false false false false false No description of principal activity 2023-01-01 Sage Accounts Production Advanced 2023 - FRS102_2023 79,722 79,722 1 1 1 xbrli:pure xbrli:shares iso4217:GBP 08285280 2023-01-01 2023-12-31 08285280 2023-12-31 08285280 2022-12-31 08285280 2022-01-01 2022-12-31 08285280 2022-12-31 08285280 2021-12-31 08285280 core:NetGoodwill 2023-01-01 2023-12-31 08285280 bus:Director1 2023-01-01 2023-12-31 08285280 core:NetGoodwill 2023-12-31 08285280 core:WithinOneYear 2023-12-31 08285280 core:WithinOneYear 2022-12-31 08285280 core:ShareCapital 2023-12-31 08285280 core:ShareCapital 2022-12-31 08285280 core:RetainedEarningsAccumulatedLosses 2023-12-31 08285280 core:RetainedEarningsAccumulatedLosses 2022-12-31 08285280 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 08285280 core:Non-currentFinancialInstruments 2023-12-31 08285280 core:Non-currentFinancialInstruments 2022-12-31 08285280 bus:SmallEntities 2023-01-01 2023-12-31 08285280 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 08285280 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08285280 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08285280 bus:FullAccounts 2023-01-01 2023-12-31
COMPANY REGISTRATION NUMBER: 08285280
John Tillisch Care Limited
Filleted Unaudited Financial Statements
For the year ended
31 December 2023
John Tillisch Care Limited
Statement of Financial Position
31 December 2023
2023
2022
Note
£
£
£
Fixed assets
Investments
5
1
1
Current assets
Debtors
6
12,768
13,518
Creditors: amounts falling due within one year
7
1,200
1,200
--------
--------
Net current assets
11,568
12,318
--------
--------
Total assets less current liabilities
11,569
12,319
--------
--------
Net assets
11,569
12,319
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
11,469
12,219
--------
--------
Shareholders funds
11,569
12,319
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 20 August 2024 , and are signed on behalf of the board by:
J Tillisch
Director
Company registration number: 08285280
John Tillisch Care Limited
Notes to the Financial Statements
Year ended 31 December 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The trading address of the company is Park House Nursing Home, Mill Lane, Sandy, SG19 1NL, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The directors do not consider that there are any judgements or accounting estimates that have a significant effect on the financial statements other than those already disclosed in the accounting policies.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill
-
10% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.
4. Intangible assets
Goodwill
£
Cost
At 1 January 2023 and 31 December 2023
79,722
--------
Amortisation
At 1 January 2023 and 31 December 2023
79,722
--------
Carrying amount
At 31 December 2023
--------
At 31 December 2022
--------
5. Investments
Shares in group undertakings
£
Cost
At 1 January 2023 and 31 December 2023
1
----
Impairment
At 1 January 2023 and 31 December 2023
----
Carrying amount
At 31 December 2023
1
----
At 31 December 2022
1
----
6. Debtors
2023
2022
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
12,768
13,518
--------
--------
7. Creditors: amounts falling due within one year
2023
2022
£
£
Other creditors
1,200
1,200
-------
-------