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REGISTERED NUMBER: 07079102 (England and Wales)















HARLEY HOUSE CARE HOME LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


HARLEY HOUSE CARE HOME LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Hitan Patel
Arvind Patel
Krishna Patel





REGISTERED OFFICE: The Heathers Quarry Road
Chipping Sodbury
Bristol
BS37 6AX





REGISTERED NUMBER: 07079102 (England and Wales)





AUDITORS: DJH Audit Limited
Accountants
Statutory Auditors
The Exchange
5 Bank Street
Bury
BL9 0DN

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 16,310 22,725

CURRENT ASSETS
Debtors 5 223,928 119,295
Cash at bank 245,536 194,006
469,464 313,301
CREDITORS
Amounts falling due within one year 6 (326,940 ) (533,880 )
NET CURRENT ASSETS/(LIABILITIES) 142,524 (220,579 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

158,834

(197,854

)

PROVISIONS FOR LIABILITIES (3,677 ) (5,193 )
NET ASSETS/(LIABILITIES) 155,157 (203,047 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 155,156 (203,048 )
155,157 (203,047 )

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 11 September 2024 and were signed on its behalf by:





Hitan Patel - Director


HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102)

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


1. STATUTORY INFORMATION

Harley House Care Home Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07079102 and its registered office address is The Heathers, Quarry Road, Chipping Sodbury, Bristol, BS37 6AX.

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.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make estimates and judgements. The estimates are based on historical experience and other relevant factors. Actual results may differ from these estimates.

The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Estimating the useful economic life of an asset and the anticipated residual value are considered the key judgement in calculating an appropriate depreciation charge.

Revenue
Revenue comprises the invoiced value of services supplied by the company. The company is not VAT registered. The invoices are raised to residents and some councils for care home services supplied. The invoices may also include ancillary services such as hairdressing and chiropody

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - over the period of the lease
Plant and machinery etc - 25% on cost

The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102)

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


2. ACCOUNTING POLICIES - continued

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 accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 56 (2023 - 53 ) .

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102)

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


4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 50,661 335,048 385,709
DEPRECIATION
At 1 April 2023 40,915 322,069 362,984
Charge for year 1,949 4,466 6,415
At 31 March 2024 42,864 326,535 369,399
NET BOOK VALUE
At 31 March 2024 7,797 8,513 16,310
At 31 March 2023 9,746 12,979 22,725

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 48,829 64,880
Amounts owed by group undertakings 168,000 -
Other debtors 7,099 54,415
223,928 119,295

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 27,271 21,710
Amounts owed to group undertakings - 146,000
Taxation and social security 18,801 55,464
Other creditors 280,868 310,706
326,940 533,880

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 60,000 60,000

HARLEY HOUSE CARE HOME LIMITED (REGISTERED NUMBER: 07079102)

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


8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Richard Taylor (Senior Statutory Auditor)
for and on behalf of DJH Audit Limited

9. OTHER FINANCIAL COMMITMENTS

There is a debenture over the assets of the company and an unlimited inter-company guarantee between the group companies.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is 3ab Care Limited, a company registered in England and Wales.

The results of the company are included within the consolidated financial statements of 3ab Care Limited, copies of which can be obtained from the company's registered office, The Heathers, Quarry Road, Chipping Sodbury, Bristol, BS37 6AX.