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REGISTERED NUMBER: 05749767 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

THE FIRS CARE HOME (CALNE) LIMITED

THE FIRS CARE HOME (CALNE) LIMITED (REGISTERED NUMBER: 05749767)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE FIRS CARE HOME (CALNE) LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2024







DIRECTORS: Mrs S B Butt
Mr R G Butt





SECRETARY: Mr R G Butt





REGISTERED OFFICE: Kingscott Dix
Unit 7 Rockfield Business Park
Old Station Drive, Leckhampton
Cheltenham
Gloucestershire
GL530AN





REGISTERED NUMBER: 05749767 (England and Wales)





ACCOUNTANTS: Kingscott Dix (Cheltenham) Limited
7 Rockfield Business Park
Old Station Drive
Leckhampton
Cheltenham
GL53 0AN

THE FIRS CARE HOME (CALNE) LIMITED (REGISTERED NUMBER: 05749767)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 787,639 902,014
787,639 902,014

CURRENT ASSETS
Debtors 6 510,432 469,827
Cash at bank and in hand 1,485,043 1,137,916
1,995,475 1,607,743
CREDITORS
Amounts falling due within one year 7 (596,703 ) (499,956 )
NET CURRENT ASSETS 1,398,772 1,107,787
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,186,411

2,009,801

CREDITORS
Amounts falling due after more than one
year

8

(407,936

)

(528,516

)

PROVISIONS FOR LIABILITIES 10 (21,820 ) (4,994 )
NET ASSETS 1,756,655 1,476,291

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,756,555 1,476,191
SHAREHOLDERS' FUNDS 1,756,655 1,476,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 FIRS CARE HOME (CALNE) LIMITED (REGISTERED NUMBER: 05749767)

BALANCE SHEET - continued
31 July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by:




Mrs S B Butt - Director



Mr R G Butt - Director


THE FIRS CARE HOME (CALNE) LIMITED (REGISTERED NUMBER: 05749767)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

The Firs Care Home (Calne) Limited is a private company, limited by shares , registered in England and Wales. 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. 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.

Significant judgements and estimates
The directors are of the opinion that there are no significant judgements or estimations used in preparing the financial statements.

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 2006, is being amortised evenly over its estimated useful life of seven 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.

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 - Straight line over 50 years
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and 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.


THE FIRS CARE HOME (CALNE) LIMITED (REGISTERED NUMBER: 05749767)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

2. 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 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.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at the settlement value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 28 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 302,700
AMORTISATION
At 1 August 2023
and 31 July 2024 302,700
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

THE FIRS CARE HOME (CALNE) LIMITED (REGISTERED NUMBER: 05749767)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 August 2023 877,841 422,730 43,191
Additions - - -
Disposals - - -
At 31 July 2024 877,841 422,730 43,191
DEPRECIATION
At 1 August 2023 140,655 337,398 39,939
Charge for year 17,557 42,273 488
At 31 July 2024 158,212 379,671 40,427
NET BOOK VALUE
At 31 July 2024 719,629 43,059 2,764
At 31 July 2023 737,186 85,332 3,252

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 140,136 56,929 8,274 1,549,101
Additions 595 - - 595
Disposals - (50,036 ) - (50,036 )
At 31 July 2024 140,731 6,893 8,274 1,499,660
DEPRECIATION
At 1 August 2023 115,246 6,374 7,475 647,087
Charge for year 3,871 130 615 64,934
At 31 July 2024 119,117 6,504 8,090 712,021
NET BOOK VALUE
At 31 July 2024 21,614 389 184 787,639
At 31 July 2023 24,890 50,555 799 902,014

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 18,659 10,658
Amounts owed by group undertakings 481,159 452,778
Directors' current accounts 4,000 -
Prepayments 6,614 6,391
510,432 469,827

THE FIRS CARE HOME (CALNE) LIMITED (REGISTERED NUMBER: 05749767)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 80,241 80,638
Hire purchase contracts - 7,443
Trade creditors 1,454 6,995
Amounts owed to group undertakings 340,632 264,709
Tax 120,347 89,040
Social security and other taxes 11,229 10,070
Other creditors 34,226 30,442
Directors' current accounts - 45
Accrued expenses 8,574 10,574
596,703 499,956

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 407,936 485,926
Hire purchase contracts - 42,590
407,936 528,516

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 488,177 566,564

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 21,820 4,994

Deferred
tax
£   
Balance at 1 August 2023 4,994
Provided during year 16,826
Balance at 31 July 2024 21,820