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REGISTERED NUMBER: SC148618 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Clinton House Strathclyde (Care Homes)
Limited

Clinton House Strathclyde (Care Homes)
Limited (Registered number: SC148618)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Clinton House Strathclyde (Care Homes)
Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Ms J Welsh
Mrs M McMahon





REGISTERED OFFICE: 1 Ayr Road
Shawsburn
Larkhall
Lanarkshire
ML9 3AD





REGISTERED NUMBER: SC148618 (Scotland)





ACCOUNTANTS: Sharles Ltd
Chartered Accountants
29 Brandon Street
Hamilton
ML3 6DA

Clinton House Strathclyde (Care Homes)
Limited (Registered number: SC148618)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 354,685 353,684

CURRENT ASSETS
Debtors 6 103,585 111,159
Cash at bank and in hand 174,308 175,199
277,893 286,358
CREDITORS
Amounts falling due within one year 7 125,468 120,155
NET CURRENT ASSETS 152,425 166,203
TOTAL ASSETS LESS CURRENT
LIABILITIES

507,110

519,887

PROVISIONS FOR LIABILITIES 14,297 11,382
NET ASSETS 492,813 508,505

CAPITAL AND RESERVES
Called up share capital 100,001 100,001
Capital redemption reserve 925 925
Retained earnings 391,887 407,579
SHAREHOLDERS' FUNDS 492,813 508,505

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Clinton House Strathclyde (Care Homes)
Limited (Registered number: SC148618)

Balance Sheet - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2025 and were signed on its behalf by:





Ms J Welsh - Director


Clinton House Strathclyde (Care Homes)
Limited (Registered number: SC148618)

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

1. STATUTORY INFORMATION

Clinton House Strathclyde (Care Homes) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is derived from services supplied by the company.
Turnover is measured at the fair value of services supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

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 - 2% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Tangible fixed assets held for the companies own use are stated at cost less accumulated depreciation and accumulated impairment loss.
At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Expenditure of £5,000 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the profit and loss account in the period it is incurred.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


Clinton House Strathclyde (Care Homes)
Limited (Registered number: SC148618)

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

3. ACCOUNTING POLICIES - continued
Deferred taxation
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2023 - 50 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 717,184 217,863 935,047
Additions - 26,052 26,052
Disposals - (3,750 ) (3,750 )
At 30 September 2024 717,184 240,165 957,349
DEPRECIATION
At 1 October 2023 423,405 157,958 581,363
Charge for year 14,343 10,708 25,051
Eliminated on disposal - (3,750 ) (3,750 )
At 30 September 2024 437,748 164,916 602,664
NET BOOK VALUE
At 30 September 2024 279,436 75,249 354,685
At 30 September 2023 293,779 59,905 353,684

Clinton House Strathclyde (Care Homes)
Limited (Registered number: SC148618)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 94,265 104,140
Other debtors 9,320 7,019
103,585 111,159

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 19,689 18,031
Taxation and social security 19,309 16,856
Other creditors 86,470 85,268
125,468 120,155

8. RELATED PARTY DISCLOSURES

The directors operated a loan with the company during the year.

The balance owed to the directors at the year end was £16,135 (2023: £34,049).

The loan is interest free and repayable on demand.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Clinton House Strathclyde (Care Homes)
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 Clinton House Strathclyde (Care Homes) Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Clinton House Strathclyde (Care Homes) 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 Clinton House Strathclyde (Care Homes) Limited and state those matters that we have agreed to state to the Board of Directors of Clinton House Strathclyde (Care Homes) Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Clinton House Strathclyde (Care Homes) 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 Clinton House Strathclyde (Care Homes) Limited. You consider that Clinton House Strathclyde (Care Homes) 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 Clinton House Strathclyde (Care Homes) 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.






Sharles Ltd
Chartered Accountants
29 Brandon Street
Hamilton
ML3 6DA


14 January 2025