IRIS Accounts Production v24.3.0.553 08562345 Board of Directors 1.4.23 31.3.24 31.3.24 Medium entities providing patient logistics true false true true false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh085623452023-03-31085623452024-03-31085623452023-04-012024-03-31085623452022-03-31085623452022-04-012023-03-31085623452023-03-3108562345ns15:EnglandWales2023-04-012024-03-3108562345ns14:PoundSterling2023-04-012024-03-3108562345ns10:Director12023-04-012024-03-3108562345ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3108562345ns10:MediumEntities2023-04-012024-03-3108562345ns10:Audited2023-04-012024-03-3108562345ns10:Medium-sizedCompaniesRegimeForDirectorsReport2023-04-012024-03-3108562345ns10:Medium-sizedCompaniesRegimeForAccounts2023-04-012024-03-3108562345ns10:FullAccounts2023-04-012024-03-3108562345ns10:OrdinaryShareClass12023-04-012024-03-3108562345ns10:Director22023-04-012024-03-3108562345ns10:RegisteredOffice2023-04-012024-03-3108562345ns5:CurrentFinancialInstruments2024-03-3108562345ns5:CurrentFinancialInstruments2023-03-3108562345ns5:ShareCapital2024-03-3108562345ns5:ShareCapital2023-03-3108562345ns5:RetainedEarningsAccumulatedLosses2024-03-3108562345ns5:RetainedEarningsAccumulatedLosses2023-03-3108562345ns5:ShareCapital2022-03-3108562345ns5:RetainedEarningsAccumulatedLosses2022-03-3108562345ns5:RetainedEarningsAccumulatedLosses2022-04-012023-03-3108562345ns5:RetainedEarningsAccumulatedLosses2023-04-012024-03-3108562345ns5:PlantMachinery2023-04-012024-03-3108562345ns5:FurnitureFittings2023-04-012024-03-3108562345ns5:MotorVehicles2023-04-012024-03-3108562345ns5:ComputerEquipment2023-04-012024-03-3108562345ns5:PlantEquipmentOtherAssetsUnderOperatingLeases2023-04-012024-03-3108562345ns5:PlantEquipmentOtherAssetsUnderOperatingLeases2022-04-012023-03-3108562345ns5:OwnedAssets2023-04-012024-03-3108562345ns5:OwnedAssets2022-04-012023-03-310856234532023-04-012024-03-310856234532022-04-012023-03-3108562345ns5:PlantMachinery2023-03-3108562345ns5:FurnitureFittings2023-03-3108562345ns5:MotorVehicles2023-03-3108562345ns5:ComputerEquipment2023-03-3108562345ns5:PlantMachinery2024-03-3108562345ns5:FurnitureFittings2024-03-3108562345ns5:MotorVehicles2024-03-3108562345ns5:ComputerEquipment2024-03-3108562345ns5:PlantMachinery2023-03-3108562345ns5:FurnitureFittings2023-03-3108562345ns5:MotorVehicles2023-03-3108562345ns5:ComputerEquipment2023-03-3108562345ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3108562345ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3108562345ns5:DeferredTaxation2023-03-3108562345ns5:DeferredTaxation2024-03-3108562345ns10:OrdinaryShareClass12024-03-3108562345ns5:RetainedEarningsAccumulatedLosses2023-03-31
REGISTERED NUMBER: 08562345 (England and Wales)















STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ELEANOR HOSPITAL LOGISTICS LTD

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Strategic Report 2

Report of the Directors 3

Report of the Independent Auditors 4

Income Statement 8

Other Comprehensive Income 9

Balance Sheet 10

Statement of Changes in Equity 11

Cash Flow Statement 12

Notes to the Cash Flow Statement 13

Notes to the Financial Statements 14


ELEANOR HOSPITAL LOGISTICS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: M V Santhiapillai
G L Walsh





REGISTERED OFFICE: Lee Gate House 1st Floor
Burnt Ash Road
London
SE12 8RG





REGISTERED NUMBER: 08562345 (England and Wales)





AUDITORS: Edwards Chartered Accountants
Statutory Auditor
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2024

The directors present their strategic report for the year ended 31 March 2024.

REVIEW OF BUSINESS
The company continues to successfully provide logistics services in the health and social care sectors.

RESULTS AND PERFORMANCE
The performance of the company during the year has produced encouraging results. The company has seen a significant improvement for this year despite the challenging environment in health and social care sector due to austerity cuts by the government.

STRATEGY
The company's success is dependent on the service quality, pricing, and ongoing management of the costs - mainly the overheads, and we have continued to consolidate our position.

We believe it is important to retain a diversified portfolio in order to achieve maximum profitability through synergy in this highly competitive marketplace. We have refocused the alignment of our services with our strong network which will allow us to enhance our market share and retention levels in this sector.

The company will continue to consolidate its position and concentrate its efforts on achieving maximum growth in its existing market segments and also hope to provide new services with more margins. We aim to improve efficiency in all areas of our operations with technology, innovation and creativity.

FUTURE DEVELOPMENTS
Although the growth of the UK economy strengthened in the year, risks to UK economic growth remain significant and future prospects may be influenced by developments in the euro zone. The economic environment will continue to evolve at a rapid pace over the next two to three years making a return to the relative stability and certainty that preceded the crisis unlikely, at least in the short term. Interest rates are predicted to remain low in the short to medium term.

In addition, we are expecting there will be continuing growth in the Care Industry and also the potential for an increase in use frequency on certain lines of business.

We will continue to develop our relationships with customers, generating new business where possible and increasing retention levels while navigating the pressure on our Service users. The level of profitability in the coming year will dependent on our cost management and entering new profitable sectors using our brand name.

ON BEHALF OF THE BOARD:





M V Santhiapillai - Director


27 September 2024

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2024

The directors present their report with the financial statements of the company for the year ended 31 March 2024.

DIVIDENDS
No dividends will be distributed for the year ended 31 March 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2023 to the date of this report.

M V Santhiapillai
G L Walsh

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Edwards Chartered Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





M V Santhiapillai - Director


27 September 2024

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELEANOR HOSPITAL LOGISTICS LTD

Opinion
We have audited the financial statements of Eleanor Hospital Logistics Ltd (the 'company') for the year ended 31 March 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
_
In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELEANOR HOSPITAL LOGISTICS LTD


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELEANOR HOSPITAL LOGISTICS LTD


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures can detect irregularities, including fraud is detailed below:

Our approach was as follows:

a) We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to include the Companies Act 2006, and relevant tax legislation. In addition, we have considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty.

b) We communicated identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

c) We examined the company's regulatory and legal correspondence and discussed with management any known or suspected instances of fraud or non-compliance with laws and regulations.

d) We assessed the risks of material misstatement in respect of fraud as follows:

i) We considered the use of remuneration incentive schemes and performance targets for management and did not identify any additional fraud risks
ii) The audit team discussed whether there were any areas that were susceptible to misstatement as part of their fraud discussion.
iii) In addressing the risk of management override of controls, we tested the appropriateness of journal entries. We also challenged assumptions and judgements made by management in their significant accounting estimates and judgements.
iv) We incorporated an element of unpredictability in the selection of the nature, timing and extent of our audit procedures.

Based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud, including:

Designing audit procedures to address, for example:
a) The possibility of fraudulent or corrupt payments made through third parties.
b) The risk of bribery and corruption.
c) The opportunity to segregate duties within the entity.

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above.

Using our general commercial and sector experience and through discussions with management, we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements as well as those arising from management's own assessment of the risks that irregularities may occur either because of fraud or error.

The engagement partner considers the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations.


REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ELEANOR HOSPITAL LOGISTICS LTD

Under ISA 240 (UK) there is a presumed risk that revenue may be misstated due to the improper recognition of revenue. To address this risk, we obtained an understanding of the company's revenue recognition policies and compared these to the accounting standard, performed a walkthrough to confirm our understanding of the processes and controls through which the business initiates, records, processes and reports revenue transactions.

We tested a sample of revenue transactions to supporting evidence and tested, on a sample basis, revenue related balances in the balance sheet.

We considered the extent to which the audit was considered capable of detecting irregularities: There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




John Duggan (Senior Statutory Auditor)
for and on behalf of Edwards Chartered Accountants
Statutory Auditor
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

27 September 2024

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

INCOME STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Notes £    £   

TURNOVER 5,645,927 6,152,041

Cost of sales 1,627,455 1,699,698
GROSS PROFIT 4,018,472 4,452,343

Administrative expenses 3,195,818 3,290,109
OPERATING PROFIT 4 822,654 1,162,234


Interest payable and similar expenses 5 - 4,279
PROFIT BEFORE TAXATION 822,654 1,157,955

Tax on profit 6 292,808 186,139
PROFIT FOR THE FINANCIAL YEAR 529,846 971,816

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Notes £    £   

PROFIT FOR THE YEAR 529,846 971,816


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

529,846

971,816

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 22,907 37,636

CURRENT ASSETS
Debtors 8 5,133,870 5,507,518
Cash at bank and in hand 589,270 6,387
5,723,140 5,513,905
CREDITORS
Amounts falling due within one year 9 1,377,263 1,711,179
NET CURRENT ASSETS 4,345,877 3,802,726
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,368,784

3,840,362

PROVISIONS FOR LIABILITIES 10 5,726 7,150
NET ASSETS 4,363,058 3,833,212

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 4,362,958 3,833,112
SHAREHOLDERS' FUNDS 4,363,058 3,833,212

The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2024 and were signed on its behalf by:





M V Santhiapillai - Director


ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 April 2022 100 2,861,296 2,861,396

Changes in equity
Total comprehensive income - 971,816 971,816
Balance at 31 March 2023 100 3,833,112 3,833,212

Changes in equity
Total comprehensive income - 529,846 529,846
Balance at 31 March 2024 100 4,362,958 4,363,058

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 770,165 (116,029 )
Interest paid - (4,279 )
Tax paid (186,455 ) (45,290 )
Net cash from operating activities 583,710 (165,598 )

Cash flows from investing activities
Purchase of tangible fixed assets (827 ) (4,983 )
Net cash from investing activities (827 ) (4,983 )

Increase/(decrease) in cash and cash equivalents 582,883 (170,581 )
Cash and cash equivalents at beginning of
year

2

6,387

176,968

Cash and cash equivalents at end of year 2 589,270 6,387

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS

2024 2023
£    £   
Profit before taxation 822,654 1,157,955
Depreciation charges 15,556 15,209
(Increase) in group debtors (34,946 ) (1,467,295 )
Finance costs - 4,279
803,264 (289,852 )
Decrease/(increase) in trade and other debtors 408,594 (195,210 )
(Decrease)/increase in trade and other creditors (441,693 ) 369,033
Cash generated from operations 770,165 (116,029 )

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 March 2024
31.3.24 1.4.23
£    £   
Cash and cash equivalents 589,270 6,387
Year ended 31 March 2023
31.3.23 1.4.22
£    £   
Cash and cash equivalents 6,387 176,968


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.23 Cash flow At 31.3.24
£    £    £   
Net cash
Cash at bank and in hand 6,387 582,883 589,270
6,387 582,883 589,270
Total 6,387 582,883 589,270

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Eleanor Hospital Logistics 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" 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% 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.

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.

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. EMPLOYEES AND DIRECTORS
2024 2023
£    £   
Wages and salaries 2,297,386 2,536,603
Social security costs 178,183 213,634
Other pension costs 37,462 43,601
2,513,031 2,793,838

The average number of employees during the year was as follows:
2024 2023

Administration and direct 69 81

2024 2023
£    £   
Directors' remuneration - -

4. OPERATING PROFIT

The operating profit is stated after charging:

2024 2023
£    £   
Hire of plant and machinery 6,487 3,936
Equipment hire 63,128 184,327
Depreciation - owned assets 15,556 15,209
Auditor's remuneration 4,150 3,000

5. INTEREST PAYABLE AND SIMILAR EXPENSES
2024 2023
£    £   
Other interest - 4,279

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2024 2023
£    £   
Current tax:
UK corporation tax 294,232 188,082

Deferred tax (1,424 ) (1,943 )
Tax on profit 292,808 186,139

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 12,367 37,345 37,238 21,876 108,826
Additions - 670 - 157 827
At 31 March 2024 12,367 38,015 37,238 22,033 109,653
DEPRECIATION
At 1 April 2023 9,958 30,514 13,913 16,805 71,190
Charge for year 987 3,687 8,747 2,135 15,556
At 31 March 2024 10,945 34,201 22,660 18,940 86,746
NET BOOK VALUE
At 31 March 2024 1,422 3,814 14,578 3,093 22,907
At 31 March 2023 2,409 6,831 23,325 5,071 37,636

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,256,712 1,614,164
Amounts owed by group undertakings 3,843,725 3,808,779
Other debtors 8,067 6,977
Prepayments and accrued income 25,366 77,598
5,133,870 5,507,518

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 339,836 462,561
Tax 428,819 321,042
Social security and other taxes 27,067 159,296
VAT 395,234 413,774
Other creditors 5,763 10,675
Accruals and deferred income 180,544 343,831
1,377,263 1,711,179

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 5,726 7,150

ELEANOR HOSPITAL LOGISTICS LTD (REGISTERED NUMBER: 08562345)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2023 7,150
Accelerated capital allowances (1,424 )
Balance at 31 March 2024 5,726

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

12. RESERVES
Retained
earnings
£   

At 1 April 2023 3,833,112
Profit for the year 529,846
At 31 March 2024 4,362,958

13. ULTIMATE PARENT COMPANY

Eleanor Health Care Group Limited is regarded by the directors as being the company's ultimate parent company.

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M V Santhiapillai.