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Registered number: 05499871

Ivelhurst Nursing 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

Ivelhurst Nursing Home Limited

ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
DIRECTORS
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 05499871
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Ivelhurst Nursing 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-

Ivelhurst Nursing Home Limited

BALANCE SHEET AT 31 August 2023
20232022
Notes££
FIXED ASSETS
Intangible assets331,82647,351
Tangible assets453,611369,721
85,437417,072
CURRENT ASSETS
Stock54,97510,000
Debtors64,247,6683,742,885
Cash at bank and in hand48,133364,417
4,300,7764,117,302
CREDITORS: Amounts falling due within one year7299,715875,229
NET CURRENT ASSETS4,001,0613,242,073
TOTAL ASSETS LESS CURRENT LIABILITIES4,086,4983,659,145
PROVISIONS FOR LIABILITIES AND CHARGES89,25934,487
NET ASSETS4,077,2393,624,658
CAPITAL AND RESERVES
Called up share capital9100100
Profit and loss account4,077,1393,624,558
SHAREHOLDERS' FUNDS4,077,2393,624,658
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
.............................
K Vijayakumar
Director

Ivelhurst Nursing 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 section 1A - 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 Buildingsreducing balance 10 years%
Plant and Machineryreducing balance 20 %
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.

Ivelhurst Nursing Home Limited

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.
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
Ivelhurst Nursing Home Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 05499871 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 employees6568

Ivelhurst Nursing Home Limited

3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 1 September 2022245,000245,000
At 31 August 2023245,000245,000
Depreciation
At 1 September 2022197,649197,649
For the year15,52515,525
At 31 August 2023213,174213,174
Net Book Amounts
At 31 August 202331,82631,826
At 31 August 202247,35147,351
4. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachineryTotal
£££
Cost
At 1 September 20221,165,727193,2231,358,950
Additions-30,34230,342
Disposals(1,165,727)-(1,165,727)
At 31 August 2023-223,565223,565
Depreciation
At 1 September 2022828,094161,135989,229
Disposals(973,810)-(973,810)
For the year145,7168,819154,535
At 31 August 2023-169,954169,954
Net Book Amounts
At 31 August 2023-53,61153,611
At 31 August 2022337,63332,088369,721
5. STOCK 20232022
££
Stock comprises:
Stock4,97510,000
4,97510,000

Ivelhurst Nursing Home Limited

6. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors195,57496,584
Other debtors-264,827
Amounts due from group companies4,044,5943,372,677
Prepayments7,5008,797
4,247,6683,742,885
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Taxation and social security 197,211244,198
Salaries and wages control-52,682
Trade creditors-9,698
Other creditors6,976429,844
Pension schemes5,3315,156
Accruals22,29068,651
Amounts due to group companies67,90765,000
299,715875,229
8. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation9,25934,487
9,25934,487
9. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1.00 each100100
100100

Ivelhurst Nursing Home Limited

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.
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.