2023-06-01 2024-05-31 false No description of principal activity Acting Office - Tax and Accounts 1.0 03337312 bus:AbridgedAccounts 2023-06-01 2024-05-31 03337312 bus:FRS102 2023-06-01 2024-05-31 03337312 bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 03337312 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 03337312 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 03337312 2023-06-01 2024-05-31 03337312 2024-05-31 03337312 bus:RegisteredOffice 2023-06-01 2024-05-31 03337312 core:WithinOneYear 2024-05-31 03337312 core:AfterOneYear 2024-05-31 03337312 2022-06-01 03337312 bus:Director1 2023-06-01 2024-05-31 03337312 bus:Director1 2024-05-31 03337312 bus:Director1 2022-06-01 2023-05-31 03337312 bus:Director2 2023-06-01 2024-05-31 03337312 bus:Director2 2024-05-31 03337312 bus:Director2 2022-06-01 2023-05-31 03337312 bus:CompanySecretary1 2023-06-01 2024-05-31 03337312 bus:LeadAgentIfApplicable 2023-06-01 2024-05-31 03337312 2022-06-01 2023-05-31 03337312 2023-05-31 03337312 core:WithinOneYear 2023-05-31 03337312 core:AfterOneYear 2023-05-31 03337312 bus:EntityAccountantsOrAuditors 2022-06-01 2023-05-31 03337312 core:LandBuildings 2023-06-01 2024-05-31 03337312 core:LandBuildings 2024-05-31 03337312 core:LandBuildings 2023-05-31 03337312 core:PlantMachinery 2023-06-01 2024-05-31 03337312 core:PlantMachinery 2024-05-31 03337312 core:PlantMachinery 2023-05-31 03337312 core:MotorVehicles 2023-06-01 2024-05-31 03337312 core:MotorVehicles 2024-05-31 03337312 core:MotorVehicles 2023-05-31 03337312 core:ComputerEquipment 2023-06-01 2024-05-31 03337312 core:ComputerEquipment 2024-05-31 03337312 core:ComputerEquipment 2023-05-31 03337312 core:OwnedOrFreeholdAssets core:PlantMachinery 2023-06-01 2024-05-31 03337312 core:OwnedOrFreeholdAssets core:PlantMachinery 2024-05-31 03337312 core:OwnedOrFreeholdAssets core:PlantMachinery 2023-05-31 03337312 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-05-31 03337312 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-05-31 03337312 core:Goodwill 2023-06-01 2024-05-31 03337312 core:Goodwill 2024-05-31 03337312 core:Goodwill 2023-05-31 03337312 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 03337312 core:CostValuation core:Non-currentFinancialInstruments 2023-05-31 03337312 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-05-31 03337312 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-05-31 03337312 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-05-31 03337312 core:Non-currentFinancialInstruments 2024-05-31 03337312 core:Non-currentFinancialInstruments 2023-05-31 03337312 core:ShareCapital 2024-05-31 03337312 core:ShareCapital 2023-05-31 03337312 core:RetainedEarningsAccumulatedLosses 2024-05-31 03337312 core:RetainedEarningsAccumulatedLosses 2023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 03337312
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 May 2024

for

ELPHA LODGE RESIDENTIAL CARE HOME LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets
Intangible fixed assets 2 720,000    800,000 
Tangible fixed assets 3 1,510,121    1,360,413 
2,230,121    2,160,413 
Current assets
Debtors 179,244    152,097 
Cash at bank and in hand 1,589    4,042 
180,833    156,139 
Creditors: amount falling due within one year (403,221)   (200,557)
Net current assets/(liabilities) (222,388)   (44,418)
 
Total assets less current liabilities 2,007,733    2,115,995 
Creditors: amount falling due after more than one year (1,208,261)   (1,277,328)
Net assets/(liabilities) 799,472    838,667 
 

Capital and reserves
Called up share capital 11    11 
Profit and loss account 799,461    838,656 
Shareholders fund 799,472    838,667 
 
For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
Signed on behalf of the board of directors:


----------------------------------
Elsie Dixon
Director

Date approved: 18 March 2025
1
Statutory Information
ELPHA LODGE RESIDENTIAL CARE HOME LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration number 03337312, registration address South Broomhill, Morpeth, Northumberland, NE65 9RR.

The presentation currency is £ sterling.
1.

Accounting Policies

Accounting convention
These financial statements have been prepared under the historical cost convention and in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
 
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
 
The principal accounting policies adopted are set out below.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks. Bank overdrafts are shown within borrowings in current liabilities.
2.

Intangible fixed assets

Cost or Valuation   Goodwill   Total
    £   £
At 01 June 2023   2,000,000    2,000,000 
Additions    
At 31 May 2024   2,000,000    2,000,000 
Amortisation
At 01 June 2023   1,200,000    1,200,000 
Charge for year   80,000    80,000 
At 31 May 2024   1,280,000    1,280,000 
Net book values
At 31 May 2024   720,000    720,000 
At 31 May 2023   800,000    800,000 

3.

Tangible fixed assets

Cost or Valuation   Freehold property   Freehold property   Plant and Machinery   Motor Vehicles
    £   £   £   £
At 01 June 2023   1,313,838    91,061    136,612    31,189 
Additions   98,790    3,814    7,312    87,667 
Disposals       (238)  
At 31 May 2024   1,412,628    94,875    143,686    118,856 
Depreciation
At 01 June 2023   77,474    6,153    102,018    28,687 
Charge for year   16,535    2,275    6,272    22,543 
On disposals       (125)  
At 31 May 2024   94,009    8,428    108,165    51,230 
Net book values
Closing balance as at 31 May 2024   1,318,619    86,447    35,521    67,626 
Opening balance as at 01 June 2023   1,236,364    84,908    34,594    2,502 


Cost or Valuation   Computer Equipment   Total
    £   £
At 01 June 2023   5,398    1,578,098 
Additions   499    198,082 
Disposals     (238)
At 31 May 2024   5,897    1,775,942 
Depreciation
At 01 June 2023   3,353    217,685 
Charge for year   636    48,261 
On disposals     (125)
At 31 May 2024   3,989    265,821 
Net book values
Closing balance as at 31 May 2024   1,908    1,510,121 
Opening balance as at 01 June 2023   2,045    1,360,413 

4.

Average number of employees

Average number of employees during the year were 56 (2023: 56).
5.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
6.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
7.

Controlling party

The company is controlled by Mrs E Dixon.
2