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REGISTERED NUMBER: 08977675 (England and Wales)












Unaudited Financial Statements for the Year Ended 30 November 2023

for

Constantia Healthcare Group Limited

Constantia Healthcare Group Limited (Registered number: 08977675)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Constantia Healthcare Group Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: N. R. King
A. G. Massouras





REGISTERED OFFICE: Suite B
The Hall
Lairgate
Beverley
East Yorkshire
HU17 8HL





REGISTERED NUMBER: 08977675 (England and Wales)






Constantia Healthcare Group Limited (Registered number: 08977675)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 180,000 210,000
Tangible assets 5 6,542,447 6,542,542
Investments 6 4,996,978 3,090,857
11,719,425 9,843,399

CURRENT ASSETS
Debtors 7 5,650,900 463,309
Cash at bank 9,077 1,811
5,659,977 465,120
CREDITORS
Amounts falling due within one year 8 3,263,320 3,108,043
NET CURRENT ASSETS/(LIABILITIES) 2,396,657 (2,642,923 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,116,082

7,200,476

CREDITORS
Amounts falling due after more than one
year

9

11,669,897

4,699,848
NET ASSETS 2,446,185 2,500,628

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 10 3,391,299 3,391,299
Retained earnings (945,214 ) (890,771 )
SHAREHOLDERS' FUNDS 2,446,185 2,500,628

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:




A. G. Massouras - Director



N. R. King - Director


Constantia Healthcare Group Limited (Registered number: 08977675)

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

1. STATUTORY INFORMATION

Constantia Healthcare 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 300,000
AMORTISATION
At 1 December 2022 90,000
Charge for year 30,000
At 30 November 2023 120,000
NET BOOK VALUE
At 30 November 2023 180,000
At 30 November 2022 210,000

Constantia Healthcare Group Limited (Registered number: 08977675)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 December 2022 6,535,000 9,088 6,544,088
Additions - 2,904 2,904
At 30 November 2023 6,535,000 11,992 6,546,992
DEPRECIATION
At 1 December 2022 - 1,546 1,546
Charge for year - 2,999 2,999
At 30 November 2023 - 4,545 4,545
NET BOOK VALUE
At 30 November 2023 6,535,000 7,447 6,542,447
At 30 November 2022 6,535,000 7,542 6,542,542

Cost or valuation at 30 November 2023 is represented by:

Land and
buildings
£   
Valuation in 2018 2,800,000
Valuation in 2020 1,000,000
Valuation in 2022 935,000
Cost 1,800,000
6,535,000

6. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 December 2022 2 3,090,855 3,090,857
Additions 1,800,000 106,121 1,906,121
At 30 November 2023 1,800,002 3,196,976 4,996,978
NET BOOK VALUE
At 30 November 2023 1,800,002 3,196,976 4,996,978
At 30 November 2022 2 3,090,855 3,090,857

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Amounts owed by group undertakings 1,584,993 435,790
Amounts owed by associates 4,030,940 -
Prepayments 34,967 27,519
5,650,900 463,309

Constantia Healthcare Group Limited (Registered number: 08977675)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 136,364 136,364
Other loans 374,624 979,251
Trade creditors (11,952 ) 30,643
Amounts owed to group undertakings 1,679,465 1,500,892
Amounts owed to associates 955,383 426,107
Social security and other taxes 72,671 33,401
Accrued expenses 56,765 1,385
3,263,320 3,108,043

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans - 1-2 years 56,818 136,364
Bank loans - 2-5 years - 56,818
Other loans - 1-2 years 2,252,640 208,000
Other loans - 2-5 years 1,357,920 624,000
Other loans more 5yrs instal 8,002,519 3,674,666
11,669,897 4,699,848

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 8,002,519 3,674,666

10. RESERVES
Revaluation
reserve
£   
At 1 December 2022
and 30 November 2023 3,391,299