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Registered number: 12124182
Farmhouse Care Home Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Davis & Co Accountants
Jon Dowdeswell F M A A T
Brinkley Middle Road
Tiptoe
Lymington
SO41 6FX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12124182
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 84,695
Tangible Assets 5 1,540 3,762
1,540 88,457
CURRENT ASSETS
Debtors 6 97,289 105,363
Cash at bank and in hand 157,738 195,017
255,027 300,380
Creditors: Amounts Falling Due Within One Year 7 (19,326 ) (184,742 )
NET CURRENT ASSETS (LIABILITIES) 235,701 115,638
TOTAL ASSETS LESS CURRENT LIABILITIES 237,241 204,095
NET ASSETS 237,241 204,095
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 237,141 203,995
SHAREHOLDERS' FUNDS 237,241 204,095
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For the year ending 31 July 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
Mrs Sally Price
Director
29th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Farmhouse Care Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12124182 . The registered office is Brinkley, Middle Road, Tiptoe, Lymington, Hants, SO41 6FX.
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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
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:
Plant & Machinery 33% Straight Line
2.5. 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 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.
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 asset reflects 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Care Home 27 23
Care Agency - 11
27 34
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 99,641
Disposals (84,695 )
As at 31 July 2024 14,946
Amortisation
As at 1 August 2023 14,946
As at 31 July 2024 14,946
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 84,695
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2023 43,307
As at 31 July 2024 43,307
Depreciation
As at 1 August 2023 39,545
Provided during the period 2,222
As at 31 July 2024 41,767
Net Book Value
As at 31 July 2024 1,540
As at 1 August 2023 3,762
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,115 24,778
Other debtors 90,178 80,585
Director's loan account 4,996 -
97,289 105,363
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 12,197 22,880
Other creditors 1,372 1,372
Accruals and deferred income 5,757 5,757
Director's loan account - 154,733
19,326 184,742
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mrs Sally Price - 4,996 - - -
The above loan is unsecured, interest free and repayable on demand.
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