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Registered number: 06547709
Austen Allen Healthcare Limited
Financial Statements
For The Year Ended 31 March 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Austen Allen Healthcare Limited for the year ended 31 March 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Austen Allen Healthcare Limited which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Austen Allen Healthcare Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Austen Allen Healthcare Limited and state those matters that we have agreed to state to the director of Austen Allen Healthcare Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Austen Allen Healthcare Limited and its director as a body for our work or for this report.
It is your duty to ensure that Austen Allen Healthcare Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Austen Allen Healthcare Limited . You consider that Austen Allen Healthcare 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 accounts of Austen Allen Healthcare 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 financial statements.
Signed
23 January 2025
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 06547709
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 161,049 126,236
161,049 126,236
CURRENT ASSETS
Debtors 5 324,749 70,723
Cash at bank and in hand 165,516 247,557
490,265 318,280
Creditors: Amounts Falling Due Within One Year 6 (351,212 ) (129,723 )
NET CURRENT ASSETS (LIABILITIES) 139,053 188,557
TOTAL ASSETS LESS CURRENT LIABILITIES 300,102 314,793
Creditors: Amounts Falling Due After More Than One Year 7 (48,463 ) (61,842 )
NET ASSETS 251,639 252,951
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 251,539 252,851
SHAREHOLDERS' FUNDS 251,639 252,951
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Page 3
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Nina Allen
Director
23 January 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Austen Allen Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06547709 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold No depreciation
Motor Vehicles 25% on a reducing balance basis
Fixtures & Fittings 15% on a reducing balance basis
Computer Equipment 15% on a reducing balance basis
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. 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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 110 (2023: 90)
110 90
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4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 98,071 5,200 9,242 33,060 145,573
Additions 31,152 3,155 9,711 1,149 45,167
Disposals - (5,200 ) - (1,047 ) (6,247 )
As at 31 March 2024 129,223 3,155 18,953 33,162 184,493
Depreciation
As at 1 April 2023 - 1,300 5,128 12,909 19,337
Provided during the period - 789 2,074 3,125 5,988
Disposals - (1,300 ) - (581 ) (1,881 )
As at 31 March 2024 - 789 7,202 15,453 23,444
Net Book Value
As at 31 March 2024 129,223 2,366 11,751 17,709 161,049
As at 1 April 2023 98,071 3,900 4,114 20,151 126,236
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 199,369 55,560
Prepayments and accrued income 8,571 8,356
Other debtors 21,830 1,557
Rent deposit paid 2,000 5,250
Amounts owed by associates 92,979 -
324,749 70,723
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 17,727 18,011
Bank loans and overdrafts 14,035 12,959
Corporation tax 68,253 22,039
Other taxes and social security 97,685 29,390
Net wages control 76,361 1,124
Pension 4,694 827
Other creditors 66,170 39,247
Accruals and deferred income 6,000 6,000
Director's loan account 287 126
351,212 129,723
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 48,463 61,842
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 173,000 134,500
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