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Company Registration No. 04960468 (England and Wales)
Benoni Nursing Home Limited Unaudited accounts for the year ended 31 December 2024
Benoni Nursing Home Limited Unaudited accounts Contents
Page
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Benoni Nursing Home Limited Company Information for the year ended 31 December 2024
Directors
John Charles Clemens Anne Christine Pickin
Company Number
04960468 (England and Wales)
Registered Office
12 Carrallack Terrace St. Just Cornwall TR19 7LW England
Accountants
Darroch Accountancy Ltd 9 Old Foundry Close St Just Cornwall TR19 7QS
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Benoni Nursing Home Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,894 
31,925 
Current assets
Inventories
5,000 
5,000 
Debtors
24,112 
45,435 
Cash at bank and in hand
91,241 
89,261 
120,353 
139,696 
Creditors: amounts falling due within one year
(143,924)
(165,549)
Net current liabilities
(23,571)
(25,853)
Total assets less current liabilities
11,323 
6,072 
Provisions for liabilities
Deferred tax
(8,723)
(6,065)
Net assets
2,600 
7 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,599 
6 
Shareholders' funds
2,600 
7 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 February 2025 and were signed on its behalf by
John Charles Clemens Director Company Registration No. 04960468
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Benoni Nursing Home Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Benoni Nursing Home Limited is a private company, limited by shares, registered in England and Wales, registration number 04960468. The registered office is 12 Carrallack Terrace, St. Just, Cornwall, TR19 7LW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Computer equipment
33% straight line
Other tangible fixed assets
10% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
100,000 
At 31 December 2024
100,000 
Amortisation
At 1 January 2024
100,000 
At 31 December 2024
100,000 
Net book value
At 31 December 2024
- 
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Benoni Nursing Home Limited Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
29,030 
88,849 
12,566 
130,445 
Additions
- 
8,282 
809 
9,091 
At 31 December 2024
29,030 
97,131 
13,375 
139,536 
Depreciation
At 1 January 2024
8,471 
77,483 
12,566 
98,520 
Charge for the year
2,903 
2,949 
270 
6,122 
At 31 December 2024
11,374 
80,432 
12,836 
104,642 
Net book value
At 31 December 2024
17,656 
16,699 
539 
34,894 
At 31 December 2023
20,559 
11,366 
- 
31,925 
6
Inventories
2024 
2023 
£ 
£ 
Raw materials
5,000 
5,000 
5,000 
5,000 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,112 
45,435 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
6,716 
14,336 
Taxes and social security
53,742 
60,482 
Other creditors
75,649 
84,529 
Loans from directors
7,817 
6,202 
143,924 
165,549 
9
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
8,723 
6,065 
2024 
2023 
£ 
£ 
Provision at start of year
6,065 
4,976 
Charged to the profit and loss account
2,658 
1,089 
Provision at end of year
8,723 
6,065 
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Benoni Nursing Home Limited Notes to the Accounts for the year ended 31 December 2024
10
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
11
Average number of employees
During the year the average number of employees was 60 (2023: 56).
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