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REGISTERED NUMBER: 06617581 (England and Wales)









EASTFIELD NURSING HOMES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






EASTFIELD NURSING HOMES LIMITED (REGISTERED NUMBER: 06617581)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EASTFIELD NURSING HOMES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Dr D Greenwood
Mrs J P Greenwood





SECRETARY: Mrs J P Greenwood





REGISTERED OFFICE: Eastfield Nursing Home
Hillbrow Road
Liss
Hampshire
GU33 7PS





REGISTERED NUMBER: 06617581 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

EASTFIELD NURSING HOMES LIMITED (REGISTERED NUMBER: 06617581)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 566,363 557,386

CURRENT ASSETS
Debtors 5 3,955 5,119

CREDITORS
Amounts falling due within one year 6 549,891 565,466
NET CURRENT LIABILITIES (545,936 ) (560,347 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,427

(2,961

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 20,426 (2,962 )
SHAREHOLDERS' FUNDS 20,427 (2,961 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 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 20 March 2025 and were signed on its behalf by:





Dr D Greenwood - Director


EASTFIELD NURSING HOMES LIMITED (REGISTERED NUMBER: 06617581)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Eastfield Nursing Homes 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Property income
Property income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

3. EMPLOYEES AND DIRECTORS

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

EASTFIELD NURSING HOMES LIMITED (REGISTERED NUMBER: 06617581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023 557,386
Revaluations 8,977
At 30 June 2024 566,363
NET BOOK VALUE
At 30 June 2024 566,363
At 30 June 2023 557,386

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2023 (17,996 )
Valuation in 2024 8,977
Cost 575,382
566,363

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 575,382 575,382

Investment property was valued on an open market basis on 30 June 2024 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,700 1,700
Other debtors 2,255 3,419
3,955 5,119

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 3,579 2,725
Other creditors 546,312 562,741
549,891 565,466