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REGISTERED NUMBER: 14557040 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 23 DECEMBER 2022 TO 31 MARCH 2024

FOR

DAWN RESIDENTIAL CARE HOME LIMITED

DAWN RESIDENTIAL CARE HOME LIMITED (REGISTERED NUMBER: 14557040)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 23 DECEMBER 2022 TO 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAWN RESIDENTIAL CARE HOME LIMITED

COMPANY INFORMATION
FOR THE PERIOD 23 DECEMBER 2022 TO 31 MARCH 2024







DIRECTORS: S Rahim
S Rahim
S Salim





REGISTERED OFFICE: 40 St James's Road
Croydon
Surrey
CR0 2SA





REGISTERED NUMBER: 14557040 (England and Wales)





ACCOUNTANTS: LMDB Accountants
Chartered Certified Accountants
Railview Lofts
19c Commercial Road
Eastbourne
East Sussex
BN21 3XE

DAWN RESIDENTIAL CARE HOME LIMITED (REGISTERED NUMBER: 14557040)

BALANCE SHEET
31 MARCH 2024

Notes £    £   
FIXED ASSETS
Intangible assets 4 236,469
Tangible assets 5 828,915
1,065,384

CURRENT ASSETS
Stocks 500
Debtors 6 34,861
Cash at bank 33,378
68,739
CREDITORS
Amounts falling due within one year 7 424,907
NET CURRENT LIABILITIES (356,168 )
TOTAL ASSETS LESS CURRENT LIABILITIES 709,216

CREDITORS
Amounts falling due after more than one
year

8

(696,235

)

PROVISIONS FOR LIABILITIES (8,661 )
NET ASSETS 4,320

DAWN RESIDENTIAL CARE HOME LIMITED (REGISTERED NUMBER: 14557040)

BALANCE SHEET - continued
31 MARCH 2024

Notes £    £   
CAPITAL AND RESERVES
Called up share capital 11 100
Retained earnings 4,220
SHAREHOLDERS' FUNDS 4,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 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 23 September 2024 and were signed on its behalf by:





S Rahim - Director


DAWN RESIDENTIAL CARE HOME LIMITED (REGISTERED NUMBER: 14557040)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 23 DECEMBER 2022 TO 31 MARCH 2024

1. STATUTORY INFORMATION

Dawn Residential Care Home 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

The rates of depreciation applied to and useful life of freehold property, plant & machinery and furniture, fittings & fixtures.

Turnover
Turnover represents the invoiced amount of services provided as adjusted for income invoiced for periods in advance and income accrued but not invoiced.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of twenty 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.

DAWN RESIDENTIAL CARE HOME LIMITED (REGISTERED NUMBER: 14557040)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 23 DECEMBER 2022 TO 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and are initially measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due. Cash and cash equivalents are classified as basic financial instruments and comprise cash at bank and in hand..

Financial liabilities issued by the company are classified in accordance with the substance of the contractual arrangements entered into and meet the definitions of a financial liability.

Financial assets are de-recognised when:
- the contractual rights to the cash flows from the financial asset expire or are settled; or
- the company transfers to another party substantially all of the risks and rewards of ownership of the financial asset; or
- the company, despite having retained some but not all significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are de-recognised only when the obligation specified in the contract is discharged, cancelled or expires.

Taxation
Taxation for the period 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.


DAWN RESIDENTIAL CARE HOME LIMITED (REGISTERED NUMBER: 14557040)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 23 DECEMBER 2022 TO 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
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 period 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.

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 period was 29 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 241,500
At 31 March 2024 241,500
AMORTISATION
Charge for period 5,031
At 31 March 2024 5,031
NET BOOK VALUE
At 31 March 2024 236,469

DAWN RESIDENTIAL CARE HOME LIMITED (REGISTERED NUMBER: 14557040)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 23 DECEMBER 2022 TO 31 MARCH 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
Additions 799,267 38,689 837,956
At 31 March 2024 799,267 38,689 837,956
DEPRECIATION
Charge for period 4,994 4,047 9,041
At 31 March 2024 4,994 4,047 9,041
NET BOOK VALUE
At 31 March 2024 794,273 34,642 828,915

Included in cost of land and buildings is freehold land of £ 200,000 which is not depreciated.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 17,200
Other debtors 17,661
34,861

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 10,301
Trade creditors 12,105
Taxation and social security 7,692
Other creditors 394,809
424,907

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Bank loans 696,235

DAWN RESIDENTIAL CARE HOME LIMITED (REGISTERED NUMBER: 14557040)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 23 DECEMBER 2022 TO 31 MARCH 2024

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
£   
Within one year 3,339
Between one and five years 7,512
10,851

10. SECURED DEBTS

The following secured debts are included within creditors:

£   
Bank loans 706,536

The company has provided security for its bank borrowing of £706,536 as at 31 March 2024 by way of a fixed charge over the company's freehold property and a fixed and floating charge over all of the company's property and undertakings present and future.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
45 A ordinary £1 45
30 B ordinary £1 30
25 C ordinary £1 25
100

The following shares were issued during the period for cash at par :

45 A ordinary shares of £1
30 B ordinary shares of £1
25 C ordinary shares of £1

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr & Mrs S Rahim.