2022-12-012024-03-312024-03-31false13767281ASHALL CARE (BARNBY MOOR) LTD2024-10-29iso4217:GBPxbrli:pure137672812022-12-01137672812024-03-31137672812022-12-012024-03-31137672812021-11-26137672812022-11-30137672812021-11-262022-11-3013767281bus:SmallEntities2022-12-012024-03-3113767281bus:AuditExempt-NoAccountantsReport2022-12-012024-03-3113767281bus:FullAccounts2022-12-012024-03-3113767281bus:PrivateLimitedCompanyLtd2022-12-012024-03-3113767281core:WithinOneYear2024-03-3113767281core:AfterOneYear2024-03-3113767281core:WithinOneYear2022-11-3013767281core:AfterOneYear2022-11-3013767281core:ShareCapital2024-03-3113767281core:SharePremium2024-03-3113767281core:RevaluationReserve2024-03-3113767281core:OtherReservesSubtotal2024-03-3113767281core:RetainedEarningsAccumulatedLosses2024-03-3113767281core:ShareCapital2022-11-3013767281core:SharePremium2022-11-3013767281core:RevaluationReserve2022-11-3013767281core:OtherReservesSubtotal2022-11-3013767281core:RetainedEarningsAccumulatedLosses2022-11-3013767281core:LandBuildings2024-03-3113767281core:PlantMachinery2024-03-3113767281core:Vehicles2024-03-3113767281core:FurnitureFittings2024-03-3113767281core:OfficeEquipment2024-03-3113767281core:NetGoodwill2024-03-3113767281core:IntangibleAssetsOtherThanGoodwill2024-03-3113767281core:ListedExchangeTraded2024-03-3113767281core:UnlistedNon-exchangeTraded2024-03-3113767281core:LandBuildings2022-11-3013767281core:PlantMachinery2022-11-3013767281core:Vehicles2022-11-3013767281core:FurnitureFittings2022-11-3013767281core:OfficeEquipment2022-11-3013767281core:NetGoodwill2022-11-3013767281core:IntangibleAssetsOtherThanGoodwill2022-11-3013767281core:ListedExchangeTraded2022-11-3013767281core:UnlistedNon-exchangeTraded2022-11-3013767281core:LandBuildings2022-12-012024-03-3113767281core:PlantMachinery2022-12-012024-03-3113767281core:Vehicles2022-12-012024-03-3113767281core:FurnitureFittings2022-12-012024-03-3113767281core:OfficeEquipment2022-12-012024-03-3113767281core:NetGoodwill2022-12-012024-03-3113767281core:IntangibleAssetsOtherThanGoodwill2022-12-012024-03-3113767281core:ListedExchangeTraded2022-12-012024-03-3113767281core:UnlistedNon-exchangeTraded2022-12-012024-03-3113767281core:MoreThanFiveYears2022-12-012024-03-3113767281core:Non-currentFinancialInstruments2024-03-3113767281core:Non-currentFinancialInstruments2022-11-3013767281dpl:CostSales2022-12-012024-03-3113767281dpl:DistributionCosts2022-12-012024-03-3113767281core:LandBuildings2022-12-012024-03-3113767281core:PlantMachinery2022-12-012024-03-3113767281core:Vehicles2022-12-012024-03-3113767281core:FurnitureFittings2022-12-012024-03-3113767281core:OfficeEquipment2022-12-012024-03-3113767281dpl:AdministrativeExpenses2022-12-012024-03-3113767281core:NetGoodwill2022-12-012024-03-3113767281core:IntangibleAssetsOtherThanGoodwill2022-12-012024-03-3113767281dpl:GroupUndertakings2022-12-012024-03-3113767281dpl:ParticipatingInterests2022-12-012024-03-3113767281dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012024-03-3113767281core:ListedExchangeTraded2022-12-012024-03-3113767281dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012024-03-3113767281core:UnlistedNon-exchangeTraded2022-12-012024-03-3113767281dpl:CostSales2021-11-262022-11-3013767281dpl:DistributionCosts2021-11-262022-11-3013767281core:LandBuildings2021-11-262022-11-3013767281core:PlantMachinery2021-11-262022-11-3013767281core:Vehicles2021-11-262022-11-3013767281core:FurnitureFittings2021-11-262022-11-3013767281core:OfficeEquipment2021-11-262022-11-3013767281dpl:AdministrativeExpenses2021-11-262022-11-3013767281core:NetGoodwill2021-11-262022-11-3013767281core:IntangibleAssetsOtherThanGoodwill2021-11-262022-11-3013767281dpl:GroupUndertakings2021-11-262022-11-3013767281dpl:ParticipatingInterests2021-11-262022-11-3013767281dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-262022-11-3013767281core:ListedExchangeTraded2021-11-262022-11-3013767281dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-262022-11-3013767281core:UnlistedNon-exchangeTraded2021-11-262022-11-3013767281core:NetGoodwill2024-03-3113767281core:IntangibleAssetsOtherThanGoodwill2024-03-3113767281core:LandBuildings2024-03-3113767281core:PlantMachinery2024-03-3113767281core:Vehicles2024-03-3113767281core:FurnitureFittings2024-03-3113767281core:OfficeEquipment2024-03-3113767281core:AfterOneYear2024-03-3113767281core:WithinOneYear2024-03-3113767281core:ListedExchangeTraded2024-03-3113767281core:UnlistedNon-exchangeTraded2024-03-3113767281core:ShareCapital2024-03-3113767281core:SharePremium2024-03-3113767281core:RevaluationReserve2024-03-3113767281core:OtherReservesSubtotal2024-03-3113767281core:RetainedEarningsAccumulatedLosses2024-03-3113767281core:NetGoodwill2022-11-3013767281core:IntangibleAssetsOtherThanGoodwill2022-11-3013767281core:LandBuildings2022-11-3013767281core:PlantMachinery2022-11-3013767281core:Vehicles2022-11-3013767281core:FurnitureFittings2022-11-3013767281core:OfficeEquipment2022-11-3013767281core:AfterOneYear2022-11-3013767281core:WithinOneYear2022-11-3013767281core:ListedExchange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ASHALL CARE (BARNBY MOOR) LTD

Registered Number
13767281
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

ASHALL CARE (BARNBY MOOR) LTD
Company Information
for the period from 1 December 2022 to 31 March 2024

Directors

Mrs C E Shatwell
Mr G S Shatwell

Registered Address

Clover Close House
Headon
Retford
DN22 0RD

Place of Business

Barnby Court Care Home

Great North Road

Barnby Moor

Retford

DN22 8QS


Registered Number

13767281 (England and Wales)
ASHALL CARE (BARNBY MOOR) LTD
Balance Sheet as at
31 March 2024

Notes

31 Mar 2024

30 Nov 2022

£

£

£

£

Fixed assets
Tangible assets3731,871-
731,871-
Current assets
Debtors427,339-
Cash at bank and on hand101,9392
129,2782
Creditors amounts falling due within one year5(287,121)-
Net current assets (liabilities)(157,843)2
Total assets less current liabilities574,0282
Creditors amounts falling due after one year6(513,403)-
Provisions for liabilities8(3,101)-
Net assets57,5242
Capital and reserves
Called up share capital22
Profit and loss account57,522-
Shareholders' funds57,5242
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. 13767281
ASHALL CARE (BARNBY MOOR) LTD
Notes to the Financial Statements
for the period 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution pension 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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
No depreciation has been provided on land and buildings. All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings15
Office Equipment33
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 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. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242022
Average number of employees during the year342
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
Additions720,16810,8402,360733,368
At 31 March 24720,16810,8402,360733,368
Depreciation and impairment
Charge for year-1,2402571,497
At 31 March 24-1,2402571,497
Net book value
At 31 March 24720,1689,6002,103731,871
At 30 November 22----
Included within the net book value of land and buildings above is £720,168 (2022 - £NIL) in respect of freehold and leasehold land and buildings.
4.Debtors: amounts due within one year

2024

2022

££
Trade debtors / trade receivables19,490-
Prepayments and accrued income7,849-
Total27,339-
5.Creditors: amounts due within one year

2024

2022

££
Trade creditors / trade payables10,095-
Bank borrowings and overdrafts12,371-
Amounts owed to related parties211,457-
Taxation and social security20,306-
Other creditors4,158-
Accrued liabilities and deferred income28,734-
Total287,121-
6.Creditors: amounts due after one year

2024

2022

££
Bank borrowings and overdrafts513,403-
Total513,403-
The mortgage is denominated in pounds sterling with a nominal interest rate. The carrying amount at the year end is £525,774 (2022 - £NIL). The mortgage is secured over the assets it relates to.
7.Creditors: amounts due after 5 years
The mortgage includes £452,730 (2022 - £NIL) which is due for repayment more than 5 years after the balance sheet date.
8.Provisions for liabilities

2024

2022

££
Net deferred tax liability (asset)3,101-
Total3,101-