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REGISTERED NUMBER: 02168479 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 March 2024

for

HEATHBROCK LIMITED

HEATHBROCK LIMITED (REGISTERED NUMBER: 02168479)






Contents of the Financial Statements
for the Year Ended 30 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

HEATHBROCK LIMITED

Company Information
for the Year Ended 30 March 2024







DIRECTORS: Mrs H O'Donnell
Mrs A H Higginson
Mr T O'Donnell





REGISTERED OFFICE: Chester Lodge Care Home
Brook Street
Chester
CH1 3BX





REGISTERED NUMBER: 02168479 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

HEATHBROCK LIMITED (REGISTERED NUMBER: 02168479)

Balance Sheet
30 March 2024

30.3.24 30.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 440,722 414,109

CURRENT ASSETS
Debtors 5 230,187 236,915
Cash at bank and in hand 366,446 368,073
596,633 604,988
CREDITORS
Amounts falling due within one year 6 100,165 142,830
NET CURRENT ASSETS 496,468 462,158
TOTAL ASSETS LESS CURRENT
LIABILITIES

937,190

876,267

CREDITORS
Amounts falling due after more than one
year

7

32,955

-
NET ASSETS 904,235 876,267

CAPITAL AND RESERVES
Called up share capital 1,195 1,195
Retained earnings 903,040 875,072
904,235 876,267

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2024 and were signed on its behalf by:





Mrs A H Higginson - Director


HEATHBROCK LIMITED (REGISTERED NUMBER: 02168479)

Notes to the Financial Statements
for the Year Ended 30 March 2024

1. STATUTORY INFORMATION

Heathbrock 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.

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

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 - 25% on reducing balance and 5% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 50 (2023 - 51 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 31 March 2023 801,548 357,223 1,158,771
Additions - 81,482 81,482
At 30 March 2024 801,548 438,705 1,240,253
DEPRECIATION
At 31 March 2023 489,387 255,275 744,662
Charge for year 16,031 38,838 54,869
At 30 March 2024 505,418 294,113 799,531
NET BOOK VALUE
At 30 March 2024 296,130 144,592 440,722
At 30 March 2023 312,161 101,948 414,109

HEATHBROCK LIMITED (REGISTERED NUMBER: 02168479)

Notes to the Financial Statements - continued
for the Year Ended 30 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.3.24 30.3.23
£    £   
Trade debtors 208,250 236,915
Other debtors 21,937 -
230,187 236,915

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.3.24 30.3.23
£    £   
Bank loans and overdrafts 5 -
Hire purchase contracts 4,123 -
Trade creditors - 3,119
Taxation and social security 81,847 96,254
Other creditors 14,190 43,457
100,165 142,830

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.3.24 30.3.23
£    £   
Hire purchase contracts 32,955 -

8. SECURED DEBTS

The following secured debts are included within creditors:

30.3.24 30.3.23
£    £   
Hire purchase contracts 37,078 -

The hire purchase creditor is secured on the individual asset concerned.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount of £20,000 (2023 - £NIL) relating to Mrs A H Higginson directors loan account.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Heathbrock Limited (Registered number: 02168479)

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 Heathbrock Limited for the year ended 30 March 2024 which comprise the Statement of Income and Retained Earnings, 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 Heathbrock Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Heathbrock Limited and state those matters that we have agreed to state to the Board of Directors of Heathbrock Limited, 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 Heathbrock Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Heathbrock Limited 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 Heathbrock Limited. You consider that Heathbrock Limited 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 Heathbrock Limited. 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.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................