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REGISTERED NUMBER: 05769680 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

DUFFRYN FFRWD MANOR LTD

DUFFRYN FFRWD MANOR LTD (REGISTERED NUMBER: 05769680)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3

Chartered Accountants' Report 7

DUFFRYN FFRWD MANOR LTD (REGISTERED NUMBER: 05769680)

BALANCE SHEET
31 MAY 2024

31/5/24 31/5/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,250,000 1,250,000
Property, plant and equipment 5 149,813 109,880
1,399,813 1,359,880

CURRENT ASSETS
Inventories 23,613 15,651
Debtors 6 246,781 324,253
Cash at bank and in hand 750,296 385,275
1,020,690 725,179
CREDITORS
Amounts falling due within one year 7 680,843 464,655
NET CURRENT ASSETS 339,847 260,524
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,739,660

1,620,404

CREDITORS
Amounts falling due after more than one year 8 (188,196 ) (209,216 )

PROVISIONS FOR LIABILITIES (25,832 ) (23,504 )
NET ASSETS 1,525,632 1,387,684

CAPITAL AND RESERVES
Called up share capital 10 4 4
Capital redemption reserve 1 1
Retained earnings 1,525,627 1,387,679
SHAREHOLDERS' FUNDS 1,525,632 1,387,684

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

DUFFRYN FFRWD MANOR LTD (REGISTERED NUMBER: 05769680)

BALANCE SHEET - continued
31 MAY 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 13 January 2025 and were signed on its behalf by:




G Lloyd - Director P M H Teng - Director




M Samuel - Director G Nation - Director


DUFFRYN FFRWD MANOR LTD (REGISTERED NUMBER: 05769680)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Duffryn Ffrwd Manor LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05769680

Registered office: 14 Gelliwastad Road
Pontypridd
Rhondda Cynon Taf
CF37 2BW

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.

Turnover
Turnover represents the care services provided to its residents.

Goodwill
The cost of goodwill, and any incidental expenses is included within intangible assets. The goodwill is not deemed to have an indefinite life, however has not been amortised. An impairment review is undertaken annually, and the value of goodwill currently held within the accounts is deemed to be considerably less than what the business is worth , and so has remained at the same level.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - Not depreciated
Plant and machinery etc - 33% on cost, 20% on reducing balance and 2% on cost-excluding land at 0%

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


DUFFRYN FFRWD MANOR LTD (REGISTERED NUMBER: 05769680)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 115 (2023 - 106 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 1,250,000
NET BOOK VALUE
At 31 May 2024 1,250,000
At 31 May 2023 1,250,000

DUFFRYN FFRWD MANOR LTD (REGISTERED NUMBER: 05769680)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2023 5,981 333,996 339,977
Additions - 66,543 66,543
At 31 May 2024 5,981 400,539 406,520
DEPRECIATION
At 1 June 2023 - 230,097 230,097
Charge for year - 26,610 26,610
At 31 May 2024 - 256,707 256,707
NET BOOK VALUE
At 31 May 2024 5,981 143,832 149,813
At 31 May 2023 5,981 103,899 109,880

6. DEBTORS
31/5/24 31/5/23
£    £   
Amounts falling due within one year:
Trade debtors 160,119 131,685
Other debtors 69,064 69,857
229,183 201,542

Amounts falling due after more than one year:
Amounts owed by group undertakings 17,598 122,711

Aggregate amounts 246,781 324,253

Included within other debtors is £17,598 owed by the parent company, DFM Group Limited.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Bank loans and overdrafts 7,647 8,284
Trade creditors 60,541 36,257
Taxation and social security 228,043 111,997
Other creditors 384,612 308,117
680,843 464,655

Included within other creditors is an amount due to the directors of £210,935 (2023- £220,807) which is payable on demand.

DUFFRYN FFRWD MANOR LTD (REGISTERED NUMBER: 05769680)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/5/24 31/5/23
£    £   
Bank loans 10,196 19,216
Other creditors 178,000 190,000
188,196 209,216

9. SECURED DEBTS

The following secured debts are included within creditors:

31/5/24 31/5/23
£    £   

The bank overdrafts are secured by way of personal guarantees given by the company directors.

In September 2006 a charge was registered with NatWest Bank PLC, who hold a fixed and floating charge undertaking and all property and assets present and future, including goodwill, bookdebts, uncalled capital, buildings, fixtures, fixed plant and machinery.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/5/2024 31/5/2023
value: £ £
40 Ordinary A Shares £0.01 0.40 0.40
40 Ordinary C Shares £0.01 0.40 0.40
40 Ordinary D Shares £0.01 0.40 0.40
40 Ordinary E Shares £0.01 0.40 0.40
40 Ordinary F Shares £0.01 0.40 0.40
40 Ordinary G Shares £0.01 0.40 0.40
40 Ordinary H Shares £0.01 0.40 0.40
40 Ordinary I Shares £0.01 0.40 0.40

3.20 3.20


11. ULTIMATE CONTROLLING PARTY

DFM Group Limited is the ultimate controlling party, by virtue of their ownership of 100% of the share capital within Duffryn Ffrwd Manor Limited, throughout the period under review. DFM Group Limited is a company registered in England and Wales, company registration number 10926815.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DUFFRYN FFRWD MANOR LTD

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 Duffryn Ffrwd Manor LTD for the year ended 31 May 2024 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Duffryn Ffrwd Manor LTD, 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 Duffryn Ffrwd Manor LTD and state those matters that we have agreed to state to the Board of Directors of Duffryn Ffrwd Manor LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Duffryn Ffrwd Manor LTD and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Duffryn Ffrwd Manor LTD 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 Duffryn Ffrwd Manor LTD. You consider that Duffryn Ffrwd Manor LTD 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 Duffryn Ffrwd Manor LTD. 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.






Sullivans Chartered Accountants
13-14 Gelliwastad Road
Pontypridd
Rhondda Cynon Taf
CF37 2BW


Date: .............................................