Caseware UK (AP4) 2023.0.135 2023.0.135 truefalse4302023-04-01false375The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06554388 2023-04-01 2024-03-31 06554388 2024-03-31 06554388 2022-04-01 2023-03-31 06554388 2023-03-31 06554388 c:Director5 2023-04-01 2024-03-31 06554388 d:Buildings d:ShortLeaseholdAssets 2023-04-01 2024-03-31 06554388 d:Buildings d:ShortLeaseholdAssets 2024-03-31 06554388 d:Buildings d:ShortLeaseholdAssets 2023-03-31 06554388 d:MotorVehicles 2023-04-01 2024-03-31 06554388 d:MotorVehicles 2024-03-31 06554388 d:MotorVehicles 2023-03-31 06554388 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06554388 d:FurnitureFittings 2023-04-01 2024-03-31 06554388 d:FurnitureFittings 2024-03-31 06554388 d:FurnitureFittings 2023-03-31 06554388 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06554388 d:OfficeEquipment 2023-04-01 2024-03-31 06554388 d:OfficeEquipment 2024-03-31 06554388 d:OfficeEquipment 2023-03-31 06554388 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06554388 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06554388 d:Goodwill 2023-04-01 2024-03-31 06554388 d:Goodwill 2024-03-31 06554388 d:Goodwill 2023-03-31 06554388 d:CurrentFinancialInstruments 2024-03-31 06554388 d:CurrentFinancialInstruments 2023-03-31 06554388 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06554388 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06554388 d:ShareCapital 2024-03-31 06554388 d:ShareCapital 2023-03-31 06554388 d:RetainedEarningsAccumulatedLosses 2024-03-31 06554388 d:RetainedEarningsAccumulatedLosses 2023-03-31 06554388 c:FRS102 2023-04-01 2024-03-31 06554388 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06554388 c:FullAccounts 2023-04-01 2024-03-31 06554388 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06554388 d:Goodwill d:OwnedIntangibleAssets 2023-04-01 2024-03-31 06554388 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 06554388













HH Community Care Limited

Financial statements
Information for filing with the registrar

31 March 2024




 
HH Community Care Limited


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
385,745
423,514

Tangible assets
 5 
129,755
155,943

  
515,500
579,457

Current assets
  

Debtors
 6 
1,110,943
807,251

Cash at bank and in hand
  
739,529
671,653

  
1,850,472
1,478,904

Creditors: amounts falling due within one year
 7 
(1,181,647)
(963,505)

Net current assets
  
 
 
668,825
 
 
515,399

Total assets less current liabilities
  
1,184,325
1,094,856

Provisions for liabilities
  

Deferred tax
  
(12,338)
-

  
 
 
(12,338)
 
 
-

Net assets
  
1,171,987
1,094,856


Capital and reserves
  

Called up share capital 
  
2,392
2,392

Profit and loss account
  
1,169,595
1,092,464

Shareholder's funds
  
1,171,987
1,094,856

1

 
HH Community Care Limited

    
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.




D M Harrison
Director

Company registered number: 06554388
The notes on pages 3 to 7 form part of these financial statements. 
2

 
HH Community Care Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

1.


General information

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

 
2.1

Statement of compliance

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.

 
2.2

Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable in respect of care provision services provided during the year.

 
2.3

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Pensions

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.

 
2.5

Taxation

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

 
HH Community Care Limited
 

 
Notes to the financial statements
Year ended 31 March 2024

2.Accounting policies (continued)

 
2.6

Intangible assets

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:

Goodwill
-
5%
straight line

 
2.7

Tangible fixed assets

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:

Property improvements
-
10%
straight line
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
10%
straight line
Office equipment
-
25%
reducing balance

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 375 (2023 : 430).






4

 
HH Community Care Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2023
755,368



At 31 March 2024

755,368



Amortisation


At 1 April 2023
331,854


Charge for the year
37,769



At 31 March 2024

369,623



Net book value



At 31 March 2024
385,745



At 31 March 2023
423,514



5

 
HH Community Care Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

5.


Tangible fixed assets





Property improvements
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost


At 1 April 2023
104,237
54,200
59,557
120,764
338,758


Additions
-
-
755
-
755


Disposals
-
(8,175)
-
-
(8,175)



At 31 March 2024

104,237
46,025
60,312
120,764
331,338



Depreciation


At 1 April 2023
21,047
21,655
26,730
113,383
182,815


Charge for the year
10,424
8,045
5,986
1,845
26,300


Disposals
-
(7,532)
-
-
(7,532)



At 31 March 2024

31,471
22,168
32,716
115,228
201,583



Net book value



At 31 March 2024
72,766
23,857
27,596
5,536
129,755



At 31 March 2023
83,190
32,545
32,827
7,381
155,943


6.


Debtors

2024
2023
£
£


Trade debtors
337,554
395,479

Amounts owed by group undertakings
222,385
213,925

Other debtors
389,146
60,146

Prepayments and accrued income
161,858
119,993

Deferred taxation
-
17,708

1,110,943
807,251


6

 
HH Community Care Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
60,660
77,805

Corporation tax
55,220
41,998

Other taxation and social security
263,716
236,802

Other creditors
695,322
528,158

Accruals and deferred income
106,729
78,742

1,181,647
963,505



8.


Related party transactions

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.
 

9.


Controlling party

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