Company Registration No. 04223630 (England and Wales)
CASTLE FARM CARE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
PAGES FOR FILING WITH REGISTRAR
CASTLE FARM CARE LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 13
CASTLE FARM CARE LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 OCTOBER 2023
31 October 2023
- 1 -
2023
2022
Notes
£
£
£
£
Non-current assets
Intangible assets
4
927
1,237
Property, plant and equipment
5
2,050,001
2,007,264
2,050,928
2,008,501
Current assets
Inventories
6
2,985
2,302
Trade and other receivables
7
197,206
80,395
Cash and cash equivalents
18,151
32,349
218,342
115,046
Current liabilities
8
(210,222)
(358,686)
Net current assets (liabilities)
8,120
(243,640)
Total assets less current liabilities
2,059,048
1,764,861
Provisions for liabilities
(233,728)
(216,324)
Net assets
1,825,320
1,548,537
Equity
Called up share capital
12
2
2
Revaluation reserve
13
521,935
465,960
Retained earnings
13
1,303,383
1,082,575
Total equity
1,825,320
1,548,537
The directors of the company have elected not to include a copy of the income statement within the financial statements.true
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 31 October 2024 and are signed on its behalf by:
Mr T Wilson
Director
Company Registration No. 04223630
CASTLE FARM CARE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2023
- 2 -
Share capital
Revaluation reserve
Retained earnings
Total
£
£
£
£
Balance at 1 November 2021
2
504,691
930,553
1,435,246
Year ended 31 October 2022:
Profit and total comprehensive income for the year
-
-
113,291
113,291
Transfers
-
(38,731)
38,731
-
Balance at 31 October 2022
2
465,960
1,082,575
1,548,537
Year ended 31 October 2023:
Profit for the year
-
-
193,251
193,251
Other comprehensive income:
Revaluation of property, plant and equipment
-
102,310
-
102,310
Tax relating to other comprehensive income
-
(18,778)
(18,778)
Total comprehensive income for the year
83,532
193,251
276,783
Transfers
-
(27,557)
27,557
-
Balance at 31 October 2023
2
521,935
1,303,383
1,825,320
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
- 3 -
1
Accounting policies
Company information
Castle Farm Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is 31/33 Commercial Road, Poole, Dorset, BH14 0HU. The principal business addresses are Castle Farm Road, Lytchett Matravers, Poole, Dorset, BH16 6BZ and Milldown Road, Blandford Forum, DT11 7DE.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Business combinations
The cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill.
The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date.
Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date.
1.3
Going concern
The directors have adopted the going concern basis in preparing these financial statements after assessing the principal risks applicable to the company. These include rising inflation, staff shortages as a result of Brexit, the 9.8% increase in the National Living Wage from 1 April 2024 for employees over the age of 21, the cost of living crisis and higher insurance premiums. They are satisfied that the company, with the support of other group companies, can meet its liabilities as they fall due, being a period of not less than 12 months from the date of approval of these financial statements, and to be well placed to manage its financing and business risks satisfactorily. Overall, the directors do not consider there to be a cause for material uncertainty regarding the company's going concern status as at the date of signing these financial statements.true
1.4
Revenue
Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 4 -
Revenue from the supply of care services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where payments are received from customers in advance of services provided the amounts are recorded as deferred income and included as part of payables due within one year.
Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliability. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.
1.5
Intangible fixed assets - goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over the FRS 102 default period of 10 years on a straight line basis, as the directors consider that it is not possible to make a reliable estimate of the useful life of the assets.
For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
1.6
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Software
10% straight line
1.7
Property, plant and equipment
Property, plant and equipment are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings
25 - 35 years straight line
Fixtures, fittings & equipment
25% reducing balance
Freehold land is not depreciated.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 5 -
1.8
Impairment of non-current assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
1.9
Inventories
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell.
Cost is calculated using the weighted average method.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
1.10
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.11
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 6 -
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
1.12
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
1.13
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 7 -
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.14
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.15
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.16
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
1.17
Government grants
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 8 -
1.18
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
2
Judgements and key sources of estimation uncertainty
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.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2023
2022
Number
Number
Total
53
51
4
Intangible fixed assets
Goodwill
Software
Total
£
£
£
Cost
At 1 November 2022 and 31 October 2023
160,800
3,096
163,896
Amortisation and impairment
At 1 November 2022
160,800
1,859
162,659
Amortisation charged for the year
310
310
At 31 October 2023
160,800
2,169
162,969
Carrying amount
At 31 October 2023
927
927
At 31 October 2022
1,237
1,237
Intangible assets with a carrying amount of £927 (2022: £1,237) have been pledged to secure liabilities of the company. Further information is provided in note 15.
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 9 -
5
Property, plant and equipment
Freehold land and buildings
Fixtures, fittings & equipment
Total
£
£
£
Cost or valuation
At 1 November 2022
1,968,702
484,386
2,453,088
Additions
18,557
18,557
Revaluation
14,706
14,706
At 31 October 2023
1,983,408
502,943
2,486,351
Depreciation and impairment
At 1 November 2022
30,765
415,059
445,824
Depreciation charged in the year
56,840
21,291
78,131
Revaluation
(87,605)
(87,605)
At 31 October 2023
436,350
436,350
Carrying amount
At 31 October 2023
1,983,408
66,593
2,050,001
At 31 October 2022
1,937,937
69,327
2,007,264
Freehold land and buildings were revalued at October 2023 based on the expected market value of the business as determined by the directors of the company. No formal valuation has been prepared in regards to this valuation, but the directors have concluded that they have sufficient and reliable market data to back up this value.
The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:
2023
2022
£
£
Cost
1,832,652
1,832,652
Accumulated depreciation
(494,384)
(469,063)
Carrying value
1,338,268
1,363,589
Property, plant and equipment with a carrying amount of £2,050,001 (2022: £2,007,264) have been pledged to secure borrowings of the company. Further information is provided in note 15.
The fair value of the cost of freehold property as at 31 October 2023 is represented by:
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
5
Property, plant and equipment
(Continued)
- 10 -
£
Cost
1,832,652
Valuation in 2014
895,987
Valuation in 2017
(295,605)
Valuation in 2018
(364,167)
Valuation in 2021
(100,165)
Valuation in 2023
14,706
1,983,408
6
Inventories
2023
2022
£
£
Inventories
2,985
2,302
The carrying amount of inventories includes £2,985 (2022: £2,302) pledged as security for liabilities. Further information is provided in note 15.
7
Trade and other receivables
2023
2022
Amounts falling due within one year:
£
£
Trade receivables
89,330
70,872
Amounts owed by group undertakings
95,290
Other receivables
637
2,461
Prepayments and accrued income
11,949
7,062
197,206
80,395
The carrying amount of trade and other receivables includes £197,206 (2022: £80,395) pledged as security for liabilities. Further information is provided in note 15.
8
Current liabilities
2023
2022
£
£
Trade payables
23,329
26,783
Amounts owed to group undertakings
136,869
Corporation tax
24,249
44,718
Other taxation and social security
39,695
38,993
Other payables
10,638
6,894
Accruals and deferred income
112,311
104,429
210,222
358,686
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 11 -
9
Deferred grant income
Government grants totalling £nil (2022: £44,204) were received in the year in connection with coronavirus funding. An amount of £23,129 (2022: £23,129) has not yet been fully utilised as at 31 October 2023 and so is recognised in accruals and deferred income. In addition, as at 31 October 2023 an amount of £3,348 (2022: £4,465) remains in accruals and deferred income to be released in line with the accounting policy for capital grants.
10
Deferred taxation
The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:
Liabilities
Liabilities
2023
2022
Balances:
£
£
Accelerated capital allowances
59,750
61,124
Revaluations
173,978
155,200
233,728
216,324
2023
Movements in the year:
£
Liability at 1 November 2022
216,324
Credit to profit or loss
(1,374)
Charge to other comprehensive income
18,778
Liability at 31 October 2023
233,728
Of the deferred tax liability set out above, an amount of £5,195 is expected to reverse within 12 months and relates to accelerated capital allowances.
Of the deferred tax liability set out above an amount of £4,695 is expected to reverse within 12 months and relates to the revaluation of freehold property.
11
Retirement benefit schemes
2023
2022
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
16,919
15,563
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £3,776 (2022: £2,947) were due to the fund. They are included in other creditors and in accruals.
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 12 -
12
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
Ordinary shares carry voting rights but have no right to fixed income or fixed repayment of capital.
13
Reserves
Revaluation reserve
The revaluation reserve represents the cumulative effect of revaluations of freehold land and buildings which are revalued to fair value. At the end of each reporting period a transfer is made to retained earnings to transfer the excess depreciation that has been charged in the income statement which relates to the revalued portion of the assets. In respect of revaluation gains, deferred tax is recognised and is initially debited to the revaluation reserve. The amount of deferred tax recognised is adjusted on an annual basis for any movement in amounts debited or credited to the revaluation reserve in the year. Current year corporation tax is not required to be recognised in respect of any amounts debited or credited to the revaluation reserve.
Retained earnings
Retained earnings represents cumulative profits or losses, including unrealised profits on the remeasurement of investment properties, net of dividends paid and other adjustments
14
Audit report information
As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:
The auditor's report was unqualified.
The senior statutory auditor was Michelle Pettifer.
The auditor was Morris Lane.
15
Financial commitments, guarantees and contingent liabilities
At 31 October 2023, the company had secured the Metro Bank PLC borrowings of the parent company, Royal Bay Care Homes Limited, by way of a first legal charge over the properties and a first debenture over all the assets and undertakings of the company. As at 31 October 2023, the maximum exposure of the company in respect of amounts drawn by the parent company was £5,151,971 (2022: £5,542,737).
CASTLE FARM CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 13 -
16
Operating lease commitments
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2023
2022
£
£
Within one year
10,905
5,746
Between two and five years
33,675
13,684
In over five years
1,483
46,063
19,430
17
Related party transactions
The following amounts were outstanding at the reporting end date:
2023
2022
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
136,869
-
136,869
The following amounts were outstanding at the reporting end date:
2023
2022
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
95,290
-
95,290
-
18
Parent company
The ultimate parent company is Royal Bay Care Homes Limited, whose registered office is 31/33 Commercial Road, Poole, Dorset, BH14 0HU.
The ultimate controlling party is Mrs C Wilson by virtue of her 64.021% shareholding of the issued share capital of Royal Bay Care Homes Limited.
The smallest and largest group into which the company is consolidated is Royal Bay Care Homes Limited.
2023-10-312022-11-01false31 October 2024CCH SoftwareCCH Accounts Production 2024.100No description of principal activityThis audit opinion is unqualifiedMs J DoveMr A WilsonMr T WilsonMrs C Wilsonfalsefalse042236302022-11-012023-10-31042236302023-10-31042236302022-10-3104223630core:Goodwill2023-10-3104223630core:ComputerSoftware2023-10-3104223630core:Goodwill2022-10-3104223630core:ComputerSoftware2022-10-3104223630core:LandBuildingscore:OwnedOrFreeholdAssets2023-10-3104223630core:FurnitureFittings2023-10-3104223630core:LandBuildingscore:OwnedOrFreeholdAssets2022-10-3104223630core:FurnitureFittings2022-10-3104223630core:CurrentFinancialInstrumentscore:WithinOneYear2023-10-3104223630core:CurrentFinancialInstrumentscore:WithinOneYear2022-10-3104223630core:CurrentFinancialInstruments2023-10-3104223630core:CurrentFinancialInstruments2022-10-3104223630core:ShareCapital2023-10-3104223630core:ShareCapital2022-10-3104223630core:RevaluationReserve2023-10-3104223630core:RevaluationReserve2022-10-3104223630core:RetainedEarningsAccumulatedLosses2023-10-3104223630core:RetainedEarningsAccumulatedLosses2022-10-3104223630core:ShareCapital2021-10-3104223630core:RevaluationReserve2021-10-3104223630core:RetainedEarningsAccumulatedLosses2021-10-31042236302021-10-3104223630bus:Director32022-11-012023-10-3104223630core:RetainedEarningsAccumulatedLosses2021-11-012022-10-31042236302021-11-012022-10-3104223630core:RetainedEarningsAccumulatedLosses2022-11-012023-10-3104223630core:RevaluationReserve2021-11-012022-10-3104223630core:RevaluationReserve2022-11-012023-10-3104223630core:ShareCapital2022-11-012023-10-3104223630core:Goodwill2022-11-012023-10-3104223630core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3104223630core:ComputerSoftware2022-11-012023-10-3104223630core:LandBuildingscore:OwnedOrFreeholdAssets2022-11-012023-10-3104223630core:FurnitureFittings2022-11-012023-10-3104223630core:Goodwill2022-10-3104223630core:ComputerSoftware2022-10-31042236302022-10-3104223630core:LandBuildingscore:OwnedOrFreeholdAssets2022-10-3104223630core:FurnitureFittings2022-10-3104223630core:WithinOneYear2023-10-3104223630core:WithinOneYear2022-10-3104223630core:BetweenTwoFiveYears2023-10-3104223630core:BetweenTwoFiveYears2022-10-3104223630core:MoreThanFiveYears2023-10-3104223630core:MoreThanFiveYears2022-10-3104223630core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity2023-10-3104223630bus:PrivateLimitedCompanyLtd2022-11-012023-10-3104223630bus:SmallCompaniesRegimeForAccounts2022-11-012023-10-3104223630bus:FRS1022022-11-012023-10-3104223630bus:Audited2022-11-012023-10-3104223630bus:Director12022-11-012023-10-3104223630bus:Director22022-11-012023-10-3104223630bus:CompanySecretary12022-11-012023-10-3104223630bus:FullAccounts2022-11-012023-10-31xbrli:purexbrli:sharesiso4217:GBP