2023-04-012024-03-312024-03-31false06545091HALLIFAX CARE LIMITED2024-11-27iso4217:GBPxbrli:pure065450912023-04-01065450912024-03-31065450912023-04-012024-03-31065450912022-04-01065450912023-03-31065450912022-04-012023-03-3106545091bus:SmallEntities2023-04-012024-03-3106545091bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3106545091bus:AbridgedAccounts2023-04-012024-03-3106545091bus:PrivateLimitedCompanyLtd2023-04-012024-03-3106545091core:WithinOneYear2024-03-3106545091core:AfterOneYear2024-03-3106545091core:WithinOneYear2023-03-3106545091core:AfterOneYear2023-03-3106545091core:ShareCapital2024-03-3106545091core:SharePremium2024-03-3106545091core:RevaluationReserve2024-03-3106545091core:OtherReservesSubtotal2024-03-3106545091core:RetainedEarningsAccumulatedLosses2024-03-3106545091core:ShareCapital2023-03-3106545091core:SharePremium2023-03-3106545091core:RevaluationReserve2023-03-3106545091core:OtherReservesSubtotal2023-03-3106545091core:RetainedEarningsAccumulatedLosses2023-03-3106545091core:LandBuildings2024-03-3106545091core:PlantMachinery2024-03-3106545091core:Vehicles2024-03-3106545091core:FurnitureFittings2024-03-3106545091core:OfficeEquipment2024-03-3106545091core:NetGoodwill2024-03-3106545091core:IntangibleAssetsOtherThanGoodwill2024-03-3106545091core:ListedExchangeTraded2024-03-3106545091core:UnlistedNon-exchangeTraded2024-03-3106545091core:LandBuildings2023-03-3106545091core:PlantMachinery2023-03-3106545091core:Vehicles2023-03-3106545091core:FurnitureFittings2023-03-3106545091core:OfficeEquipment2023-03-3106545091core:NetGoodwill2023-03-3106545091core:IntangibleAssetsOtherThanGoodwill2023-03-3106545091core:ListedExchangeTraded2023-03-3106545091core:UnlistedNon-exchangeTraded2023-03-3106545091core:LandBuildings2023-04-012024-03-3106545091core:PlantMachinery2023-04-012024-03-3106545091core:Vehicles2023-04-012024-03-3106545091core:FurnitureFittings2023-04-012024-03-3106545091core:OfficeEquipment2023-04-012024-03-3106545091core:NetGoodwill2023-04-012024-03-3106545091core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3106545091core:ListedExchangeTraded2023-04-012024-03-3106545091core:UnlistedNon-exchangeTraded2023-04-012024-03-3106545091core:MoreThanFiveYears2023-04-012024-03-3106545091core:Non-currentFinancialInstruments2024-03-3106545091core:Non-currentFinancialInstruments2023-03-3106545091dpl:CostSales2023-04-012024-03-3106545091dpl:DistributionCosts2023-04-012024-03-3106545091core:LandBuildings2023-04-012024-03-3106545091core:PlantMachinery2023-04-012024-03-3106545091core:Vehicles2023-04-012024-03-3106545091core:FurnitureFittings2023-04-012024-03-3106545091core:OfficeEquipment2023-04-012024-03-3106545091dpl:AdministrativeExpenses2023-04-012024-03-3106545091core:NetGoodwill2023-04-012024-03-3106545091core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3106545091dpl:GroupUndertakings2023-04-012024-03-3106545091dpl:ParticipatingInterests2023-04-012024-03-3106545091dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3106545091core:ListedExchangeTraded2023-04-012024-03-3106545091dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3106545091core:UnlistedNon-exchangeTraded2023-04-012024-03-3106545091dpl:CostSales2022-04-012023-03-3106545091dpl:DistributionCosts2022-04-012023-03-3106545091core:LandBuildings2022-04-012023-03-3106545091core:PlantMachinery2022-04-012023-03-3106545091core:Vehicles2022-04-012023-03-3106545091core:FurnitureFittings2022-04-012023-03-3106545091core:OfficeEquipment2022-04-012023-03-3106545091dpl:AdministrativeExpenses2022-04-012023-03-3106545091core:NetGoodwill2022-04-012023-03-3106545091core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106545091dpl:GroupUndertakings2022-04-012023-03-3106545091dpl:ParticipatingInterests2022-04-012023-03-3106545091dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3106545091core:ListedExchangeTraded2022-04-012023-03-3106545091dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3106545091core:UnlistedNon-exchangeTraded2022-04-012023-03-3106545091core:NetGoodwill2024-03-3106545091core:IntangibleAssetsOtherThanGoodwill2024-03-3106545091core:LandBuildings2024-03-3106545091core:PlantMachinery2024-03-3106545091core:Vehicles2024-03-3106545091core:FurnitureFittings2024-03-3106545091core:OfficeEquipment2024-03-3106545091core:AfterOneYear2024-03-3106545091core:WithinOneYear2024-03-3106545091core:ListedExchangeTraded2024-03-3106545091core:UnlistedNon-exchangeTraded2024-03-3106545091core:ShareCapital2024-03-3106545091core:SharePremium2024-03-3106545091core:RevaluationReserve2024-03-3106545091core:OtherReservesSubtotal2024-03-3106545091core:RetainedEarningsAccumulatedLosses2024-03-3106545091core:NetGoodwill2023-03-3106545091core:IntangibleAssetsOtherThanGoodwill2023-03-3106545091core:LandBuildings2023-03-3106545091core:PlantMachinery2023-03-3106545091core:Vehicles2023-03-3106545091core:FurnitureFittings2023-03-3106545091core:OfficeEquipment2023-03-3106545091core:AfterOneYear2023-03-3106545091core:WithinOneYear2023-03-3106545091core:Listed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HALLIFAX CARE LIMITED

Registered Number
06545091
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

HALLIFAX CARE LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

STANLEY, Ben Pelham
STANLEY, Johanne Elizabeth

Company Secretary

HALLIFAX, Anne

Registered Address

297a Ditchling Road
Brighton
BN1 6JJ

Registered Number

06545091 (England and Wales)
HALLIFAX CARE LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets38,06917,189
Tangible assets4443591
8,51217,780
Current assets
Debtors522,48529,541
Cash at bank and on hand923557
23,40830,098
Creditors amounts falling due within one year6(31,820)(47,778)
Net current assets (liabilities)(8,412)(17,680)
Total assets less current liabilities100100
Net assets100100
Capital and reserves
Called up share capital100100
Shareholders' funds100100
The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2024, and are signed on its behalf by:
STANLEY, Ben Pelham
Director
Registered Company No. 06545091
HALLIFAX CARE LIMITED
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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows: Goodwill - 13 years This useful life has been selected to reflect the expected future income streams generated by customers purchased by the limited company in 2008.
Amortisation
Amortisation is charged at 8% per annum on the cost of goodwill. For the year ended 31st March 2024, the amortisation charge recognised in the profit and loss account was £9,120 The carrying value of goodwill at 31st March 2024 is £8,069, after deducting cumulative amortisation of £105,931
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:
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating ot expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets ot which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year035
3.Intangible assets

Total

£
Cost or valuation
At 01 April 23114,000
At 31 March 24114,000
Amortisation and impairment
At 01 April 2396,811
Charge for year9,120
At 31 March 24105,931
Net book value
At 31 March 248,069
At 31 March 2317,189
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2320,962
At 31 March 2420,962
Depreciation and impairment
At 01 April 2320,371
Charge for year148
At 31 March 2420,519
Net book value
At 31 March 24443
At 31 March 23591
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables12,1774,824
Other debtors10,30824,717
Total22,48529,541
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables89-
Bank borrowings and overdrafts5,0208,441
Taxation and social security26,21739,337
Other creditors494-
Total31,82047,778
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.
7.Controlling party
The company has three classes of issued share capital: Ordinary A shares, Ordinary B shares and Ordinary C Shares. The shareholders and their respective holdings are as follows: Anne Hallifax: 55 Ordinary A shares. Johanne Stanley: 30 Ordinary B shares. Ben Stanley: 15 Ordinary C shares Under the terms of the Articles of Association and voting rights attached to the shares, Anne Hallifax exercises ultimate control over the company