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Registered number: 07539079

Highfield House Residential Care Home Limited

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023

Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Highfield House Residential Care Home Limited

ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
DIRECTORS
Mr K Vijayakumar
REGISTERED OFFICE
27 Preston Road
Yeovil
England
BA21 3AD
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07539079
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Highfield House Residential Care Home Limited

ACCOUNTS
FOR THEYEARENDED31 AUGUST 2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Highfield House Residential Care Home Limited

BALANCE SHEET AT 31 August 2023
20232022
Notes££
FIXED ASSETS
Intangible assets3163,223195,867
Tangible assets419,754844,697
182,9771,040,564
CURRENT ASSETS
Stock51,0001,000
Debtors61,067,730496,289
Cash at bank and in hand53,99257,306
1,122,722554,595
CREDITORS: Amounts falling due within one year7174,086549,569
NET CURRENT ASSETS948,6365,026
TOTAL ASSETS LESS CURRENT LIABILITIES1,131,6131,045,590
PROVISIONS FOR LIABILITIES AND CHARGES82,46739,090
NET ASSETS1,129,1461,006,500
CAPITAL AND RESERVES
Called up share capital922
Profit and loss account1,129,1441,006,498
SHAREHOLDERS' FUNDS1,129,1461,006,500
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 479A and section 477 of the Companies Act 2006 relating to subsidiary and small companies respectively.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 30 August 2024 and signed on their behalf by
.............................
Mr K Vijayakumar
Director

Highfield House Residential Care Home Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 10 years%
Fixtures and Fittingsreducing balance 15%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Highfield House Residential Care Home Limited

1f. Turnover
Turnover represents the value of services supplied by the company less trade discounts and is recognised when the service is rendered.
1g. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 10 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1h. Statutory Information
Highfield House Residential Care Home Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 07539079 and registered office address is 27 Preston Road, Yeovil, England, BA21 3AD.
1i. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments.
2. EMPLOYEES
20232022
No.No.
Average number of employees3938
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 1 September 2022500,000500,000
At 31 August 2023500,000500,000
Depreciation
At 1 September 2022304,133304,133
For the year32,64432,644
At 31 August 2023336,777336,777
Net Book Amounts
At 31 August 2023163,223163,223
At 31 August 2022195,867195,867

Highfield House Residential Care Home Limited

4. TANGIBLE FIXED ASSETS
Land AndFixtures
Buildingsand FittingsTotal
£££
Cost
At 1 September 2022876,778145,8351,022,613
Additions-5,1985,198
Disposals(876,778)-(876,778)
At 31 August 2023-151,033151,033
Depreciation
At 1 September 202251,552126,364177,916
Disposals(60,056)-(60,056)
For the year8,5044,91513,419
At 31 August 2023-131,279131,279
Net Book Amounts
At 31 August 2023-19,75419,754
At 31 August 2022825,22619,471844,697
5. STOCK 20232022
££
Stock comprises:
Stock1,0001,000
1,0001,000
6. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors6,9486,985
Salaries and wages control-1,114
Other debtors175,340175,340
Amounts due from group companies882,592310,000
Prepayments2,8502,850
1,067,730496,289

Highfield House Residential Care Home Limited

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Taxation and social security81,28155,990
Directors current account3,0723,072
Bank loans and overdrafts3,031-
Bank Loan27,97837,946
Trade creditors-1,937
Other creditors27,54439,571
Pension schemes1,8553,227
Accruals29,3257,826
Amounts due to group companies-400,000
174,086549,569
8. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation2,46739,090
2,46739,090
9. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
200 Ordinary shares of £0.01 each22
22
10. RELATED PARTY TRANSACTIONS
The Company has taken exemption under section 1AC.35 of the Financial Reporting Standard 102 1A from disclosing transactions with group companies, on the grounds that each company party to the transactions is wholly owned within the group.

Highfield House Residential Care Home Limited

11. PARENT COMPANY
The ultimate parent undertaking is A and S Carehome Ltd, a company registered in England and Wales, whose registered office is 27 Preston Road, Yeovil, England, BA21 3AD. A and S Carehome Ltd is the parent company of the smallest group which draws up consolidated accounts which includes the company.