Alina Homecare Barnet Limited 06548415 true 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is care services. Digita Accounts Production Advanced 6.30.9574.0 true true 06548415 2023-05-01 2024-04-30 06548415 2024-04-30 06548415 bus:Consolidated 2024-04-30 06548415 core:AcceleratedTaxDepreciationDeferredTax 2024-04-30 06548415 core:ShareCapital 2024-04-30 06548415 core:CurrentFinancialInstruments 2024-04-30 06548415 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 06548415 core:Non-currentFinancialInstruments 2024-04-30 06548415 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 06548415 bus:SmallEntities 2023-05-01 2024-04-30 06548415 bus:Audited 2023-05-01 2024-04-30 06548415 bus:FullAccounts 2023-05-01 2024-04-30 06548415 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 06548415 bus:RegisteredOffice 2023-05-01 2024-04-30 06548415 bus:CompanySecretary2 2023-05-01 2024-04-30 06548415 bus:Director2 2023-05-01 2024-04-30 06548415 bus:Director3 2023-05-01 2024-04-30 06548415 bus:Director4 2023-05-01 2024-04-30 06548415 bus:Director5 2023-05-01 2024-04-30 06548415 bus:EntityNoLongerTradingButTradedInPast 2023-05-01 2024-04-30 06548415 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 06548415 countries:EnglandWales 2023-05-01 2024-04-30 06548415 2022-05-01 2023-04-30 06548415 2023-04-30 06548415 core:AcceleratedTaxDepreciationDeferredTax 2023-04-30 06548415 core:ShareCapital 2023-04-30 06548415 core:CurrentFinancialInstruments 2023-04-30 06548415 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 06548415 core:Non-currentFinancialInstruments 2023-04-30 06548415 core:Non-currentFinancialInstruments core:AfterOneYear 2023-04-30 iso4217:GBP xbrli:pure

Registration number: 06548415

Prepared for the registrar

Alina Homecare Barnet Limited

Annual Report and Financial Statements

for the Year Ended 30 April 2024

 

Alina Homecare Barnet Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 6

 

Alina Homecare Barnet Limited

Company Information

Directors

J R Deeley

F A Kee

J C Pickford

P J Steadman

Company secretary

P J Steadman

Registered office

Manor House
Church Street
Leatherhead
Surrey
KT22 8DN

Auditors

Hazlewoods LLP
Windsor House
Bayshill Road
Cheltenham
GL50 3AT

 

Alina Homecare Barnet Limited

(Registration number: 06548415)
Balance Sheet as at 30 April 2024

Note

2024
 £

2023
 £

Current assets

 

Debtors: Amounts falling due within one year

6

4,922

4,922

Debtors: Amounts falling due after more than one year

6

323,219

323,219

 

328,141

328,141

Creditors: Amounts falling due within one year

7

(2,013)

(2,013)

Total assets less current liabilities

 

326,128

326,128

Creditors: Amounts falling due after more than one year

7

(325,128)

(325,128)

Net assets

 

1,000

1,000

Capital and reserves

 

Called up share capital

1,000

1,000

Total equity

 

1,000

1,000

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 29 October 2024 and signed on its behalf by:
 


P J Steadman
Director

 

Alina Homecare Barnet Limited

Notes to the Financial Statements for the Year Ended 30 April 2024

 

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Manor House
Church Street
Leatherhead
Surrey
KT22 8DN

 

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Name of parent of group

These financial statements are consolidated in the financial statements of Alina Care Holdings Limited.

The financial statements of Alina Care Holdings Limited may be obtained from Companies House.

Group accounts not prepared

The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small group..

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Judgements and estimation uncertainty

These financial statements do not contain any significant judgements or estimation uncertainty.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

 

Alina Homecare Barnet Limited

Notes to the Financial Statements for the Year Ended 30 April 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments


Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

 Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

 Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.

A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

The recoverable amount of goodwill is derived from measurement of the present value of the future cash flows of the cash-generating units ('CGUs') of which the goodwill is a part. Any impairment loss in respect of a CGU is allocated first to the goodwill attached to that CGU, and then to other assets within that CGU on a pro-rata basis.

Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised. Where a reversal of impairment occurs in respect of a CGU, the reversal is applied first to the assets (other than goodwill) of the CGU on a pro-rata basis and then to any goodwill allocated to that CGU.

For financial assets carried at amortised cost, the amount of an impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

 

Alina Homecare Barnet Limited

Notes to the Financial Statements for the Year Ended 30 April 2024

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was as follows:

Auditors' remuneration has been borne by a fellow group undertaking.

 

5

Taxation

 

Deferred tax

Deferred tax assets and liabilities

2024

Asset
£

Difference between accumulated depreciation and capital allowances

4,922

2023

Asset
£

Difference between accumulated depreciation and capital allowances

4,922

 

6

Debtors

2024
 £

2023
 £

Deferred tax assets

4,922

4,922

Amounts owed by group undertakings

323,219

323,219

 

328,141

328,141

Less non-current portion

(323,219)

(323,219)

Total current trade and other debtors

4,922

4,922

Details of non-current trade and other debtors

£323,219 (2023 - £323,219) of amounts owed by group undertakings is classified as non-current.

 

7

Creditors

2024
 £

2023
 £

Due within one year

Accrued expenses

2,013

2,013

Due after one year

Amounts owed to group undertakings

325,128

325,128

 

8

Contingent liabilities

The company is bound by an intra-group cross guarantee in respect of bank debt with other members of the group, headed by its ultimate parent undertaking, Alina Care Holdings Limited. The amount guaranteed at 30 April 2024 is £7,500,000 (2023 - £10,000,000).

 

Alina Homecare Barnet Limited

Notes to the Financial Statements for the Year Ended 30 April 2024

 

9

Parent and ultimate parent undertaking

The ultimate parent company is Alina Care Holdings Limited, incorporated in England and Wales.

 

10

Disclosure under Section 444(5B) CA 2006 relating to the independent auditor's report

As permitted by Section 444 CA 2006, these accounts do not contain a copy of the company's Profit and Loss account or a copy of the Directors' Report. Accordingly, the Independent Auditors' Report has also been omitted.

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 30 October 2024 was Joanne Hartness, who signed for and on behalf of Hazlewoods LLP.