IRIS Accounts Production v24.3.2.46 03958152 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh039581522023-04-30039581522024-04-30039581522023-05-012024-04-30039581522022-03-31039581522022-04-012023-04-30039581522023-04-3003958152ns14:PoundSterling2023-05-012024-04-3003958152ns10:Director12023-05-012024-04-3003958152ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3003958152ns10:SmallEntities2023-05-012024-04-3003958152ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3003958152ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3003958152ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3003958152ns10:FullAccounts2023-05-012024-04-300395815212023-05-012024-04-3003958152ns10:Director22023-05-012024-04-3003958152ns10:RegisteredOffice2023-05-012024-04-3003958152ns5:CurrentFinancialInstruments2024-04-3003958152ns5:CurrentFinancialInstruments2023-04-3003958152ns5:Non-currentFinancialInstruments2024-04-3003958152ns5:Non-currentFinancialInstruments2023-04-3003958152ns5:ShareCapital2024-04-3003958152ns5:ShareCapital2023-04-3003958152ns5:RetainedEarningsAccumulatedLosses2024-04-3003958152ns5:RetainedEarningsAccumulatedLosses2023-04-3003958152ns5:NetGoodwill2023-05-012024-04-3003958152ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3003958152ns5:ComputerSoftware2023-05-012024-04-3003958152ns5:OwnedOrFreeholdAssetsns5:LandBuildings2023-05-012024-04-3003958152ns5:PlantMachinery2023-05-012024-04-3003958152ns5:NetGoodwill2023-04-3003958152ns5:ComputerSoftware2023-04-3003958152ns5:NetGoodwill2024-04-3003958152ns5:ComputerSoftware2024-04-3003958152ns5:NetGoodwill2023-04-3003958152ns5:ComputerSoftware2023-04-3003958152ns5:LandBuildings2023-04-3003958152ns5:PlantMachinery2023-04-3003958152ns5:LandBuildings2023-05-012024-04-3003958152ns5:LandBuildings2024-04-3003958152ns5:PlantMachinery2024-04-3003958152ns5:LandBuildings2023-04-3003958152ns5:PlantMachinery2023-04-3003958152ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3003958152ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30
















Ashdale Care Limited

Financial Statements for the Year Ended 30 April 2024






Ashdale Care Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: S Clarke
S J Clarke





REGISTERED OFFICE: Ashdale Care Home
Golden Lane
Pembroke
Pembrokeshire
SA71 4PR





REGISTERED NUMBER: 03958152





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Ashdale Care Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ashdale Care Limited for the year ended 30 April 2024 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ashdale Care Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ashdale Care Limited and state those matters that we have agreed to state to the Board of Directors of Ashdale Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ashdale Care Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ashdale Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ashdale Care Limited. You consider that Ashdale Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ashdale Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BPU Limited
Chartered Accountants


7 November 2024

Ashdale Care Limited (Registered number: 03958152)

Balance Sheet
30 April 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 3 2,544 3,180
Tangible assets 4 1,012,096 968,265
1,014,640 971,445

CURRENT ASSETS
Debtors 5 173,722 245,513
Cash at bank and in hand 127,658 238,612
301,380 484,125
CREDITORS
Amounts falling due within one year 6 186,397 205,135
NET CURRENT ASSETS 114,983 278,990
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,129,623

1,250,435

CREDITORS
Amounts falling due after more than
one year

7

(601,496

)

(652,898

)

PROVISIONS FOR DEFERRED TAX (28,000 ) (27,000 )
NET ASSETS 500,127 570,537

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 500,125 570,535
SHAREHOLDERS' FUNDS 500,127 570,537

Ashdale Care Limited (Registered number: 03958152)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2024 and were signed on its behalf by:





S Clarke - Director


Ashdale Care Limited (Registered number: 03958152)

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


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - at varying rates on cost
Plant and machinery - 25% reducing balance

The land element of the freehold property is not being depreciated.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Ashdale Care Limited (Registered number: 03958152)

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


1. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2023 - 66 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill Website Totals
£ £ £
COST
At 1 May 2023
and 30 April 2024 400,000 3,180 403,180
AMORTISATION
At 1 May 2023 400,000 - 400,000
Amortisation for year - 636 636
At 30 April 2024 400,000 636 400,636
NET BOOK VALUE
At 30 April 2024 - 2,544 2,544
At 30 April 2023 - 3,180 3,180

Ashdale Care Limited (Registered number: 03958152)

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


4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£ £ £
COST
At 1 May 2023 863,878 529,217 1,393,095
Additions 39,795 37,539 77,334
At 30 April 2024 903,673 566,756 1,470,429
DEPRECIATION
At 1 May 2023 533 424,297 424,830
Charge for year 1,740 31,763 33,503
At 30 April 2024 2,273 456,060 458,333
NET BOOK VALUE
At 30 April 2024 901,400 110,696 1,012,096
At 30 April 2023 863,345 104,920 968,265

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 36,256 100,140
Amounts owed by group undertakings 78,659 110,388
Other debtors & prepayments 58,807 34,985
173,722 245,513

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 44,742 28,042
Amounts owed to group undertakings 91,375 130,152
Taxes & social security costs 29,231 34,773
Other creditors & accruals 21,049 12,168
186,397 205,135

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£ £
Amounts owed to group undertakings 601,496 652,898