Registered number: 06554388
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HH Community Care Limited
Financial statements
Information for filing with the registrar
31 March 2024
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HH Community Care Limited
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Balance sheet
At 31 March 2024
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Provisions for liabilities
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1
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HH Community Care Limited
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Balance sheet (continued)
At 31 March 2024
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 November 2024.
Company registered number: 06554388
The notes on pages 3 to 7 form part of these financial statements.
2
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HH Community Care Limited
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Notes to the financial statements
Year ended 31 March 2024
The company is a private company limited by shares, registered and domiciled in England and Wales. The address of the registered office is St Matthews House, Haugh Lane Industrial Estate, Hexham, Northumberland, NE46 3PU.
2.Accounting policies
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard apllicable in the United Kingdom and Republic of Ireland' (FRS 102) and the Companies Act 2006.
The turnover shown in the profit and loss account represents amounts receivable in respect of care provision services provided during the year.
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
3
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HH Community Care Limited
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Notes to the financial statements
Year ended 31 March 2024
2.Accounting policies (continued)
Goodwill
Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the statement of financial position and amortised over its estimated useful life up to a maximum of 20 years. This length of time is presumed to be the maximum useful life of purchased goodwill because it is difficult to make projections beyond this period. Goodwill is reviewed for impairment at the end of the first full financial year following each acquisition and subsequently as and when necessary if circumstances emerge that indicate that the carrying value may not be recoverable.
Amortisation is provided on the following bases:
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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The average monthly number of employees, including directors, during the year was 375 (2023 : 430).
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4
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HH Community Care Limited
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Notes to the financial statements
Year ended 31 March 2024
5
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HH Community Care Limited
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Notes to the financial statements
Year ended 31 March 2024
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Amounts owed by group undertakings
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Prepayments and accrued income
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6
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HH Community Care Limited
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Notes to the financial statements
Year ended 31 March 2024
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Creditors: amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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Related party transactions
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During the year, the company operated a loan with its parent company, HH Healthcare Limited. The balance owed to the company at the year end was £222,385 (2023: £213,925). The loan is unsecured, interest free and repayable on demand.
Key management personnel
Key management personnel costs to the company totalled £100,000 in the year (2023 - £120,000).
Key management personnel consists entirely of D Harrison, Managing Director.
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The company is under the control of HH Healthcare Limited, a company registered and domiciled in England and Wales.
The address of the registered office is St Matthews House, Haugh Lane Industrial Estate, Hexham, Northumberland, NE46 3PU.
7
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