2023-04-012024-03-312024-03-31false08676936ASHALL CARE LTD2024-10-29iso4217:GBPxbrli:pure086769362023-04-01086769362024-03-31086769362023-04-012024-03-31086769362022-04-01086769362023-03-31086769362022-04-012023-03-3108676936bus:SmallEntities2023-04-012024-03-3108676936bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108676936bus:FullAccounts2023-04-012024-03-3108676936bus:PrivateLimitedCompanyLtd2023-04-012024-03-3108676936core:WithinOneYear2024-03-3108676936core:AfterOneYear2024-03-3108676936core:WithinOneYear2023-03-3108676936core:AfterOneYear2023-03-3108676936core:ShareCapital2024-03-3108676936core:SharePremium2024-03-3108676936core:RevaluationReserve2024-03-3108676936core:OtherReservesSubtotal2024-03-3108676936core:RetainedEarningsAccumulatedLosses2024-03-3108676936core:ShareCapital2023-03-3108676936core:SharePremium2023-03-3108676936core:RevaluationReserve2023-03-3108676936core:OtherReservesSubtotal2023-03-3108676936core:RetainedEarningsAccumulatedLosses2023-03-3108676936core:LandBuildings2024-03-3108676936core:PlantMachinery2024-03-3108676936core:Vehicles2024-03-3108676936core:FurnitureFittings2024-03-3108676936core:OfficeEquipment2024-03-3108676936core:NetGoodwill2024-03-3108676936core:IntangibleAssetsOtherThanGoodwill2024-03-3108676936core:ListedExchangeTraded2024-03-3108676936core:UnlistedNon-exchangeTraded2024-03-3108676936core:LandBuildings2023-03-3108676936core:PlantMachinery2023-03-3108676936core:Vehicles2023-03-3108676936core:FurnitureFittings2023-03-3108676936core:OfficeEquipment2023-03-3108676936core:NetGoodwill2023-03-3108676936core:IntangibleAssetsOtherThanGoodwill2023-03-3108676936core:ListedExchangeTraded2023-03-3108676936core:UnlistedNon-exchangeTraded2023-03-3108676936core:LandBuildings2023-04-012024-03-3108676936core:PlantMachinery2023-04-012024-03-3108676936core:Vehicles2023-04-012024-03-3108676936core:FurnitureFittings2023-04-012024-03-3108676936core:OfficeEquipment2023-04-012024-03-3108676936core:NetGoodwill2023-04-012024-03-3108676936core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108676936core:ListedExchangeTraded2023-04-012024-03-3108676936core:UnlistedNon-exchangeTraded2023-04-012024-03-3108676936core:MoreThanFiveYears2023-04-012024-03-3108676936core:Non-currentFinancialInstruments2024-03-3108676936core:Non-currentFinancialInstruments2023-03-3108676936dpl:CostSales2023-04-012024-03-3108676936dpl:DistributionCosts2023-04-012024-03-3108676936core:LandBuildings2023-04-012024-03-3108676936core:PlantMachinery2023-04-012024-03-3108676936core:Vehicles2023-04-012024-03-3108676936core:FurnitureFittings2023-04-012024-03-3108676936core:OfficeEquipment2023-04-012024-03-3108676936dpl:AdministrativeExpenses2023-04-012024-03-3108676936core:NetGoodwill2023-04-012024-03-3108676936core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108676936dpl:GroupUndertakings2023-04-012024-03-3108676936dpl:ParticipatingInterests2023-04-012024-03-3108676936dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108676936core:ListedExchangeTraded2023-04-012024-03-3108676936dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108676936core:UnlistedNon-exchangeTraded2023-04-012024-03-3108676936dpl:CostSales2022-04-012023-03-3108676936dpl:DistributionCosts2022-04-012023-03-3108676936core:LandBuildings2022-04-012023-03-3108676936core:PlantMachinery2022-04-012023-03-3108676936core:Vehicles2022-04-012023-03-3108676936core:FurnitureFittings2022-04-012023-03-3108676936core:OfficeEquipment2022-04-012023-03-3108676936dpl:AdministrativeExpenses2022-04-012023-03-3108676936core:NetGoodwill2022-04-012023-03-3108676936core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108676936dpl:GroupUndertakings2022-04-012023-03-3108676936dpl:ParticipatingInterests2022-04-012023-03-3108676936dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108676936core:ListedExchangeTraded2022-04-012023-03-3108676936dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108676936core:UnlistedNon-exchangeTraded2022-04-012023-03-3108676936core:NetGoodwill2024-03-3108676936core:IntangibleAssetsOtherThanGoodwill2024-03-3108676936core:LandBuildings2024-03-3108676936core:PlantMachinery2024-03-3108676936core:Vehicles2024-03-3108676936core:FurnitureFittings2024-03-3108676936core:OfficeEquipment2024-03-3108676936core:AfterOneYear2024-03-3108676936core:WithinOneYear2024-03-3108676936core:ListedExchangeTraded2024-03-3108676936core:UnlistedNon-exchangeTraded2024-03-3108676936core:ShareCapital2024-03-3108676936core:SharePremium2024-03-3108676936core:RevaluationReserve2024-03-3108676936core:OtherReservesSubtotal2024-03-3108676936core:RetainedEarningsAccumulatedLosses2024-03-3108676936core:NetGoodwill2023-03-3108676936core:IntangibleAssetsOtherThanGoodwill2023-03-3108676936core:LandBuildings2023-03-3108676936core:PlantMachinery2023-03-3108676936core:Vehicles2023-03-3108676936core:FurnitureFittings2023-03-3108676936core:OfficeEquipment2023-03-3108676936core:AfterOneYear2023-03-3108676936core:WithinOneYear2023-03-3108676936core:ListedExchange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ASHALL CARE LTD

Registered Number
08676936
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ASHALL CARE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mrs C E Shatwell
Mr G S Shatwell

Registered Address

Clover Close House Thorpe Street
Headon
Retford
DN22 0RD

Place of Business

Farthings Residential Care Home

Old London Road

West Drayton

Retford

DN22 8ED


Registered Number

08676936 (England and Wales)
ASHALL CARE LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3345,391328,606
345,391328,606
Current assets
Debtors4254,468270,351
Cash at bank and on hand230,751155,382
485,219425,733
Creditors amounts falling due within one year5(149,520)(166,511)
Net current assets (liabilities)335,699259,222
Total assets less current liabilities681,090587,828
Creditors amounts falling due after one year6(191,574)(215,286)
Provisions for liabilities8(9,333)(4,836)
Net assets480,183367,706
Capital and reserves
Called up share capital100100
Profit and loss account480,083367,606
Shareholders' funds480,183367,706
The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2024, and are signed on its behalf by:
Mr G S Shatwell
Director
Mrs C E Shatwell
Director

Registered Company No. 08676936
ASHALL CARE LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Borrowing costs
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Land and Buildings are not depreciated.

Reducing balance (%)Straight line (years)
Fixtures and fittings15-
Office Equipment-3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Government grants or assistance
Government grants are accounted for using either the performance model or the accruals model, depending on the class of the grant. Income from grants classed under the performance model is recognised when any performance conditions are met, which may be immediately if there are no performance conditions. Income from grants classed under the accruals model is recognised systematically over the period in which related costs are recognised or, if related to an asset, over the useful life of that asset.
2.Average number of employees

20242023
Average number of employees during the year3027
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 23308,06027,3613,001338,422
Additions-21,0721,54022,612
At 31 March 24308,06048,4334,541361,034
Depreciation and impairment
At 01 April 23-7,9871,8299,816
Charge for year-5,0867415,827
At 31 March 24-13,0732,57015,643
Net book value
At 31 March 24308,06035,3601,971345,391
At 31 March 23308,06019,3741,172328,606
Included within the net book value of land and buildings above is £308,060 (2023 - £308,060) in respect of freehold land and buildings.
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables17,77083,205
Amounts owed by associates and joint ventures / participating interests211,457186,457
Prepayments and accrued income25,241689
Total254,468270,351
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,157396
Bank borrowings and overdrafts23,54522,710
Taxation and social security48,56627,949
Other creditors73,252115,456
Total149,520166,511
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts191,574215,286
Total191,574215,286
Mortgage is denominated in £ with a nominal interest rate. The carrying amount at year end is £215,119 (2023 - £237,996). The mortgage is secured over the asset it relates to.
7.Creditors: amounts due after 5 years
The mortgage includes £89,036 (2023 - £115,981) which is due for repayment more than 5 years after the balance sheet date.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,3334,836
Total9,3334,836