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Registered number: 07987585
Rivington Park Care Home Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
MJH Accountants Limited
MJH Accountants Limited
129 Woodplumpton Road
Fulwood
Preston
PR2 3LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07987585
31 March 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 333,035 191,852
333,035 191,852
CURRENT ASSETS
Stocks 5 750 364
Debtors 6 89,488 55,827
Cash at bank and in hand 36,919 16,884
127,157 73,075
Creditors: Amounts Falling Due Within One Year 7 (204,101 ) (261,990 )
NET CURRENT ASSETS (LIABILITIES) (76,944 ) (188,915 )
TOTAL ASSETS LESS CURRENT LIABILITIES 256,091 2,937
Creditors: Amounts Falling Due After More Than One Year 8 (567,285 ) (492,789 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (9,052 ) -
NET LIABILITIES (320,246 ) (489,852 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 12 152,662 -
Profit and Loss Account (473,008 ) (489,952 )
SHAREHOLDERS' FUNDS (320,246) (489,852)
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A Baki
Director
20 December 2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rivington Park Care Home Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07987585 . The registered office is Charlotte House, 17 Charlotte Street, Preston, Lancashire, PR1 3RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company had net liabilities at 31 March 2024 and as a result, the directors have identified material conditions that may cast significant doubt about the company's ability to continue as a going concern. However, as a result of the ongoing support from the parent company which has sufficient reserves and cash flow to support Rivington Park Care Home Limited , the going concern basis remains appropriate.
2.3. Turnover
Turnover comprises the fair value of the consideration receivable for care and other related services provided in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts.
The company recognises revenue when the amount can be reliably measured; it is probable that future economic benefits will flow to the entity; and when the services have been provided.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Property 0% on cost (land) and 2% on cost (property)
Plant and Machinery 20% on written down value
Fixtures and Fittings 20% on written down value
Computer Equipment 33.3% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2023: 23)
22 23
4. Tangible Assets
Land & Property
Freehold Property Plant and Machinery Fixtures and Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 April 2023 202,221 139,655 - - 341,876
Additions - 2,053 1,250 4,440 7,743
Revaluation 72,779 - - - 72,779
Transfers - (7,986 ) - 7,986 -
As at 31 March 2024 275,000 133,722 1,250 12,426 422,398
Depreciation
As at 1 April 2023 80,889 69,135 - - 150,024
Provided during the period 3,700 13,368 250 2,910 20,228
On revaluations (80,889 ) - - - (80,889 )
Transfers - (3,433 ) - 3,433 -
As at 31 March 2024 3,700 79,070 250 6,343 89,363
Net Book Value
As at 31 March 2024 271,300 54,652 1,000 6,083 333,035
As at 1 April 2023 121,332 70,520 - - 191,852
5. Stocks
31 March 2024 31 March 2023
£ £
Stock 750 364
6. Debtors
31 March 2024 31 March 2023
£ £
Due within one year
Trade debtors 81,550 47,896
Other debtors 7,938 7,931
89,488 55,827
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7. Creditors: Amounts Falling Due Within One Year
31 March 2024 31 March 2023
£ £
Trade creditors 139,843 224,197
Amounts owed to group undertakings 28,150 6,150
Other creditors 31,550 18,342
Taxation and social security 4,558 13,301
204,101 261,990
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 31 March 2023
£ £
Amounts owed to group undertakings 567,285 492,789
9. Deferred Taxation
The provision for deferred tax is made up as follows:
31 March 2024 31 March 2023
£ £
Other timing differences 9,052 -
10. Share Capital
31 March 2024 31 March 2023
£ £
Allotted, Called up and fully paid 100 100
11. Pension Commitments
The company operates a defined contribution pension scheme for the employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
At the balance sheet date unpaid contributions of £1,264 (2023 - £1,757) were due to the fund. They are included in Other Creditors.
12. Reserves
Revaluation Reserve
£
Surplus on revaluation 153,668
Transfer to profit and loss (1,006 )
As at 31 March 2024 152,662
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13. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Delta Care Limited who owns 100% of the shares of Rivington Park Care Home Limited .
Up until 2nd April 2023, Delta Care Limited was controlled by Mr P.A. Baki and Mr A. Baki by virtue of their ownership of 65% of the issued share capital in the parent undertaking.
On 2nd April 2023, the group undertook a corporate restructure and Delta Care Limited became a wholly owned subsidiary of Delta Care Group Limited. 
Delta Care Group Limited is a company controlled by Mr P.A. Baki and Mr A. Baki who own 70% of the issued share capital.
Delta Care Group Limited was incorporated in the United Kingdom. As a small group, Delta Care Group Limited is exempt from the requirement to prepare consolidated financial statements.
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