IRIS Accounts Production v24.2.0.383 02859691 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure028596912022-12-31028596912023-12-31028596912023-01-012023-12-31028596912021-12-31028596912022-01-012022-12-31028596912022-12-3102859691ns16:EnglandWales2023-01-012023-12-3102859691ns15:PoundSterling2023-01-012023-12-3102859691ns11:Director12023-01-012023-12-3102859691ns11:PrivateLimitedCompanyLtd2023-01-012023-12-3102859691ns11:SmallEntities2023-01-012023-12-3102859691ns11:AuditExemptWithAccountantsReport2023-01-012023-12-3102859691ns11:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3102859691ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3102859691ns11:FullAccounts2023-01-012023-12-310285969112023-01-012023-12-3102859691ns11:OrdinaryShareClass12023-01-012023-12-3102859691ns11:Director22023-01-012023-12-3102859691ns11:RegisteredOffice2023-01-012023-12-3102859691ns6:CurrentFinancialInstruments2023-12-3102859691ns6:CurrentFinancialInstruments2022-12-3102859691ns6:ShareCapital2023-12-3102859691ns6:ShareCapital2022-12-3102859691ns6:RetainedEarningsAccumulatedLosses2023-12-3102859691ns6:RetainedEarningsAccumulatedLosses2022-12-3102859691ns6:NetGoodwill2023-01-012023-12-3102859691ns6:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3102859691ns6:PlantMachinery2023-01-012023-12-3102859691ns6:FurnitureFittings2023-01-012023-12-3102859691ns6:ComputerEquipment2023-01-012023-12-3102859691ns6:NetGoodwill2022-12-3102859691ns6:NetGoodwill2023-12-3102859691ns6:NetGoodwill2022-12-3102859691ns6:LeaseholdImprovements2022-12-3102859691ns6:PlantMachinery2022-12-3102859691ns6:FurnitureFittings2022-12-3102859691ns6:ComputerEquipment2022-12-3102859691ns6:LeaseholdImprovements2023-01-012023-12-3102859691ns6:LeaseholdImprovements2023-12-3102859691ns6:PlantMachinery2023-12-3102859691ns6:FurnitureFittings2023-12-3102859691ns6:ComputerEquipment2023-12-3102859691ns6:LeaseholdImprovements2022-12-3102859691ns6:PlantMachinery2022-12-3102859691ns6:FurnitureFittings2022-12-3102859691ns6:ComputerEquipment2022-12-3102859691ns6:WithinOneYearns6:CurrentFinancialInstruments2023-12-3102859691ns6:WithinOneYearns6:CurrentFinancialInstruments2022-12-3102859691ns11:OrdinaryShareClass12023-12-3102859691ns6:RetainedEarningsAccumulatedLosses2022-12-3102859691ns6:RetainedEarningsAccumulatedLosses2023-01-012023-12-31


















ILKLEY CARE ASSOCIATES LTD
TRADING AS
RIVERVIEW & STOURTON FORD NURSING HOMES

Unaudited Financial Statements

for the Year Ended 31 December 2023






ILKLEY CARE ASSOCIATES LTD (REGISTERED NUMBER: 02859691)
TRADING AS RIVERVIEW & STOURTON FORD NURSING HOMES

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6

Chartered Accountants' Report 7

ILKLEY CARE ASSOCIATES LTD
TRADING AS RIVERVIEW & STOURTON FORD NURSING HOMES

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M Kehoe
A T Kehoe



REGISTERED OFFICE: 4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



REGISTERED NUMBER: 02859691 (England and Wales)



ACCOUNTANTS: Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



BANKERS: Virgin Money
14 Broadway
Bradford
West Yorkshire
BD1 1EZ

ILKLEY CARE ASSOCIATES LTD (REGISTERED NUMBER: 02859691)
TRADING AS RIVERVIEW & STOURTON FORD NURSING HOMES

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 562,072 523,716
562,073 523,717

CURRENT ASSETS
Debtors 6 1,466,700 1,246,294
Cash at bank and in hand 124,220 507,557
1,590,920 1,753,851
CREDITORS
Amounts falling due within one year 7 300,225 489,198
NET CURRENT ASSETS 1,290,695 1,264,653
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,852,768

1,788,370

PROVISIONS FOR LIABILITIES 15,673 15,673
NET ASSETS 1,837,095 1,772,697

CAPITAL AND RESERVES
Called up share capital 8 3,000 3,000
Retained earnings 9 1,834,095 1,769,697
SHAREHOLDERS' FUNDS 1,837,095 1,772,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

ILKLEY CARE ASSOCIATES LTD (REGISTERED NUMBER: 02859691)
TRADING AS RIVERVIEW & STOURTON FORD NURSING HOMES

Balance Sheet - continued
31 December 2023


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 20 September 2024 and were signed on its behalf by:





M Kehoe - Director


ILKLEY CARE ASSOCIATES LTD (REGISTERED NUMBER: 02859691)
TRADING AS RIVERVIEW & STOURTON FORD NURSING HOMES

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Ilkley Care Associates Ltd 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.

Turnover
The turnover represent fees receivable.

Intangible fixed assets
Goodwill represents the difference between the fair value of the consideration paid on acquisition of a business and the fair value of its seperable net assets at the date of acquisition. Goodwill is amortised over its estimated useful life of 10% straight line.


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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

ILKLEY CARE ASSOCIATES LTD (REGISTERED NUMBER: 02859691)
TRADING AS RIVERVIEW & STOURTON FORD NURSING HOMES

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2022 - 40 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 12,500
AMORTISATION
At 1 January 2023
and 31 December 2023 12,499
NET BOOK VALUE
At 31 December 2023 1
At 31 December 2022 1

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 166,463 124,919 495,079 10,022 796,483
Additions - - 104,947 4,725 109,672
At 31 December 2023 166,463 124,919 600,026 14,747 906,155
DEPRECIATION
At 1 January 2023 - 71,761 192,315 8,691 272,767
Charge for year - 7,974 61,157 2,185 71,316
At 31 December 2023 - 79,735 253,472 10,876 344,083
NET BOOK VALUE
At 31 December 2023 166,463 45,184 346,554 3,871 562,072
At 31 December 2022 166,463 53,158 302,764 1,331 523,716

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 164,616 245,453
Amounts owed by group undertakings 1,290,000 990,000
Other debtors 12,084 10,841
1,466,700 1,246,294

ILKLEY CARE ASSOCIATES LTD (REGISTERED NUMBER: 02859691)
TRADING AS RIVERVIEW & STOURTON FORD NURSING HOMES

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 43,323 46,242
Taxation and social security 27,284 135,824
Other creditors 229,618 307,132
300,225 489,198

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
3,000 Ordinary £1 3,000 3,000

9. RESERVES
Retained
earnings
£   

At 1 January 2023 1,769,697
Profit for the year 64,398
At 31 December 2023 1,834,095

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Ilkley Care Associates Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ilkley Care Associates Ltd for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ilkley Care Associates Ltd, as a body, in accordance with the terms of our engagement letter dated 6 October 1993. Our work has been undertaken solely to prepare for your approval the financial statements of Ilkley Care Associates Ltd and state those matters that we have agreed to state to the Board of Directors of Ilkley Care Associates Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ilkley Care Associates Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ilkley Care Associates Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ilkley Care Associates Ltd. You consider that Ilkley Care Associates Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ilkley Care Associates Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH


20 September 2024