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Registered number: 05369021









TOTAL ASSIST HEALTHCARE GROUP LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
COMPANY INFORMATION


Director
J Rich 




Registered number
05369021



Registered office
101 New Cavendish Street
First Floor South

London

W1W 6XH




Independent auditors
Harris & Trotter LLP
Chartered Accountants & Statutory Auditors

101 New Cavendish Street

First Floor South

London

W1W 6XH





 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 

CONTENTS



Page
Strategic report
 
1
Director's report
 
2 - 3
Independent auditors' report
 
4 - 6
Statement of comprehensive income
 
7
Balance sheet
 
8
Statement of changes in equity
 
9
Notes to the financial statements
 
10 - 14


 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2023

Introduction
 
The director presents the strategic report for the year ended 30 November 2023.

Business review
 
The director presents a balanced and comprehensive review of the development and performance of the business during the year and its position at the year end. The review is consistent with the size and non-complex nature of our business and is written in the contact of the risks and uncertainties the company faces.
During the year the company made a profit of £1,277,000 (2022: £796,000). The director is satisfied with the performance of the company.

Financial key performance indicators
 
The company uses KPI's to measure performance throughout the business. The overarching KPI's are reviewed monthly and are considered to be:





2023
2022
2021
2020
2019
        £
        £
        £
        £
        £

Investment income

1,277,000

796,000

950,500
 
100,000
 
450,000

Profit before taxation

1,277,000

796,000

950,500
 
100,000
 
450,000

Shareholder's funds

1

1

1
 
1
 
1


Principal risks and uncertainties
 
The company's principal financial instruments comprise of loans from group companies. The main purpose of these instruments is to raise funds for the company's operations.
Due to the nature of the financial instruments used by the company there is no exposure to price risk. The group's approach to managing other risks applicable to the financial instruments concerned is shown below. 
In respect of loans, these comprise loans from group companies. The company manages the liquidity risk by ensuring there are sufficient funds to meet the payments. The director is aware of the company's required finance and has determined that these will only be repaid, in whole or in part, when finance is available.  


This report was approved by the board and signed on its behalf.



J Rich
Director

Date: 23 August 2024

Page 1

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2023

The director presents his report and the financial statements for the year ended 30 November 2023.

Director

The director who served during the year was:

J Rich 

Director's responsibilities statement

The director is responsible for preparing the Strategic report, the Director's report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the company continued to be that of of the recruitment and placement of staff in the medical sector.

Results and dividends

The profit for the year, after taxation, amounted to £1,277,000 (2022 - £796,000).

Disclosure of information to auditors

The director at the time when this Director's report is approved has confirmed that:
 
so far as he is aware, there is no relevant audit information of which the Company's auditors are unaware, and

he has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Page 2

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023

Auditors

The auditorsHarris & Trotter LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





J Rich
Director

Date: 23 August 2024

Page 3

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TOTAL ASSIST HEALTHCARE GROUP LIMITED
 

Opinion


We have audited the financial statements of Total Assist Healthcare Group Limited (the 'Company') for the year ended 30 November 2023, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 30 November 2023 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Page 4

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TOTAL ASSIST HEALTHCARE GROUP LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and  our Auditors' report thereon.  The director is responsible for the other information contained within the Annual Report.  Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated.  If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves.  If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Director's report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Director's report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Director's responsibilities statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the director is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 5

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TOTAL ASSIST HEALTHCARE GROUP LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
• We obtained an understanding of the legal and regulatory frameworks applicable to the Group and the industry in which it operates. We determined that the following laws and regulations were most significant: FRS 102 and the Companies Act 2006.
• We obtained an understanding of how the Group is complying with those legal and regulatory frameworks by making enquiries of management.
• We challenged assumptions and judgments made by management in its significant accounting estimates.
We did not identify any key audit matters relating to irregularities, including fraud.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Daniel Walters (Senior statutory auditor)
for and on behalf of
Harris & Trotter LLP
Chartered Accountants
Statutory Auditors
101 New Cavendish Street
First Floor South
London
W1W 6XH

23 August 2024
Page 6

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 NOVEMBER 2023

2023
2022
£
£

  

Investment income
  
1,277,000
796,000

Profit before tax
  
1,277,000
796,000

Profit for the financial year
  
1,277,000
796,000

There was no other comprehensive income for 2023 (2022:£NIL).

The notes on pages 10 to 14 form part of these financial statements.

Page 7

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
REGISTERED NUMBER: 05369021

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 6 
1
1

  
1
1

  

Creditors: amounts falling due within one year
 7 
(1)
(1)

Net current liabilities
  
 
 
(1)
 
 
(1)

Total assets less current liabilities
  
-
-

  

Net assets
  
-
-


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(1)
(1)

  
-
-


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J Rich
Director

Date: 23 August 2024

The notes on pages 10 to 14 form part of these financial statements.

Page 8

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2023






Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 December 2021 
 
Comprehensive income for the year

Profit for the year
-
796,000
796,000


Contributions by and distributions to owners

Dividends: Equity capital
-
(796,000)
(796,000)



Comprehensive income for the year

Profit for the year
-
1,277,000
1,277,000


Contributions by and distributions to owners

Dividends: Equity capital
-
(1,277,000)
(1,277,000)


At 30 November 2023
1
(1)
-


The notes on pages 10 to 14 form part of these financial statements.

Page 9

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Total Assist Healthcare Group Limited is a private company limited by shares, incorporated in England & Wales. Its registered office is 101 New Cavendish Street, First Floor South, London, W1W 6XH and it's principal place of business is Blackburn House, 22-26 Eastern Rd, Romford, RM1 3PJ. 
The financial statements are presented in Sterling, which is the functional currency of the Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

  
2.3

Going concern

At the time of approving the financial statements, the director has reasonable expectation that the company has adequate resources to continue to adopt the going concern basis of accounting in preparing the financial statements.

  
2.4

Cash flow

The financial statements do not include a cash flow statement because the company is a subsidiary
of a parent entity which produces consolidated financial statements, and is therefore exempt from
the requirement to prepare such a statement under FRS 102.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 10

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the process of applying the company's accounting policies management have decided that the following estimates and assumptions have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities recognised in the financial statements.
Carrying value of fixed asset investments
Determining the carrying value of  fixed asset investments requires the company to review the carrying amounts and whether there is any indication that those investments have suffered impairment loss.
The director reviews the carrying value of all fixed asset investments on a regular basis and adjust this if there are any indication of impairment.


4.


Employees




The average monthly number of employees, including the director, during the year was as follows:


        2023
        2022
            No.
            No.







Director
1
1

Page 11

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Taxation


2023
2022
£
£



Total current tax
-
-

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2022 - lower than) the standard rate of corporation tax in the UK of 25% (2022 - 19%). The differences are explained below:

2023
2022
£
£


Profit on ordinary activities before tax
1,277,000
796,000


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2022 - 19%)
319,250
151,240

Effects of:


Dividends from UK companies
(319,250)
(151,240)

Total tax charge for the year
-
-


Factors that may affect future tax charges

.In October 2022, the UK government confirmed that the UK Corporation Tax rate will increase to 25% from 1st April 2023. As the current year straddled this date, profits were apportioned and charged at differing rates of corporation tax. These changes will impact the future tax liabilities of the company.

Page 12

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 December 2022
1



At 30 November 2023
1






Net book value



At 30 November 2023
1



At 30 November 2022
1


Direct subsidiary undertakings


The following was a subsidiary undertaking of the Company:

Name

Principal activity

Class of shares

Holding

Total Assist Recruitment Limited
Medical recruiment consultants
Ordinary
100%




7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1
1

1
1


Page 13

 
TOTAL ASSIST HEALTHCARE GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

8.


Dividends

2023
2022
£
£


Dividends paid
1,277,000
796,000

1,277,000
796,000


9.


Related party transactions

The company has taken advantage of the exemption available in FRS 102, section 33, whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertakings of the group.


10.


Controlling party

The ultimate parent company is Total Assist Holdings Limited.
The ultimate controlling party is J Rich.

 
Page 14