Company Registration No. 06858140 (England and Wales)
SIRTIN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
PAGES FOR FILING WITH REGISTRAR
SIRTIN LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 12
SIRTIN LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2024
30 June 2024
- 1 -
2024
2023
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
4
2,180,001
1,750,000
Current assets
Inventories
5
1,800
2,000
Trade and other receivables
6
1,178,944
862,481
Cash and cash equivalents
112,694
321,141
1,293,438
1,185,622
Current liabilities
7
(285,220)
(251,504)
Net current assets
1,008,218
934,118
Total assets less current liabilities
3,188,219
2,684,118
Provisions for liabilities
(279,464)
(169,596)
Net assets
2,908,755
2,514,522
Equity
Called up share capital
1,000
1,000
Share premium account
10
399,100
399,100
Revaluation reserve
10
792,528
466,225
Retained earnings
10
1,716,127
1,648,197
Total equity
2,908,755
2,514,522

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 20 March 2025 and are signed on its behalf by:
Mr A J MacArthur
Director
Company Registration No. 06858140
SIRTIN LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024
- 2 -
Share capital
Share premium account
Revaluation reserve
Retained earnings
Total
Notes
£
£
£
£
£
Balance at 1 July 2022
1,000
399,100
571,933
1,406,344
2,378,377
Year ended 30 June 2023:
Profit for the year
-
-
-
270,913
270,913
Other comprehensive income:
Revaluation of property, plant and equipment
-
-
(46,357)
-
(46,357)
Tax relating to other comprehensive income
-
-
11,589
-
0
11,589
Total comprehensive income for the year
-
0
-
0
(34,768)
270,913
236,145
Dividends
-
-
-
(100,000)
(100,000)
Transfers
-
-
(70,940)
70,940
-
Balance at 30 June 2023
1,000
399,100
466,225
1,648,197
2,514,522
Year ended 30 June 2024:
Profit for the year
-
-
-
203,513
203,513
Other comprehensive income:
Revaluation of property, plant and equipment
-
-
459,488
-
459,488
Tax relating to other comprehensive income
-
-
(108,768)
-
0
(108,768)
Total comprehensive income for the year
-
0
-
0
350,720
203,513
554,233
Dividends
-
-
-
(160,000)
(160,000)
Transfers
-
-
(24,417)
24,417
-
Balance at 30 June 2024
1,000
399,100
792,528
1,716,127
2,908,755
SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 3 -
1
Accounting policies
Company information

Sirtin Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Gatehouse, 9 Manor Road, Harrogate, North Yorkshire, HG2 0HP. The principal business address is Hillcrest Care Home, Byng Road, Richmond, North Yorkshire, DL9 4DW.

1.1
Accounting convention

These financial statements have been prepared 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 financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Business combinations

The cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill.

 

The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date.

 

Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date.

1.3
Going concern

The directors have adopted the going concern basis in preparing these accounts after assessing the principal risks applicable to the company. These include rising inflation, rising interest rates, staff shortages as a result of Brexit, the increase in the National Living Wage for employees over the age of 21, the cost of living crisis and higher insurance premiums, together with the group's compliance with loan covenants. The directors consider the company to be able to meet its obligations as they fall due for a period of at least 12 months from the date of signing these financial statements, and to be well placed to manage its financing and business risks satisfactorily. Overall, the directors do not consider there to be a cause for material uncertainty regarding the company’s going concern status as at the date of signing these financial statements.

1.4
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the supply of care services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where payments are received from customers in advance of services provided the amounts are recorded as deferred income and included as part of payables due within one year.

SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 4 -

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliability. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over the FRS 102 default period of 10 years on a straight line basis, as the directors consider that it is not possible to make a reliable estimate of the useful life of the assets.

 

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.6
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Fixtures and fittings
15% straight line

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 5 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell.

Cost is calculated using the weighted average method.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
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 non-current assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

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.

SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 7 -
1.14
Retirement benefits

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

1.15
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.16
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
30
30
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2023 and 30 June 2024
5,000
Amortisation and impairment
At 1 July 2023 and 30 June 2024
5,000
Carrying amount
At 30 June 2024
-
0
At 30 June 2023
-
0
SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 8 -
4
Property, plant and equipment
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost or valuation
At 1 July 2023
1,648,167
337,778
1,985,945
Additions
-
0
25,511
25,511
Disposals
-
0
(487)
(487)
Revaluation
435,071
-
0
435,071
At 30 June 2024
2,083,238
362,802
2,446,040
Depreciation and impairment
At 1 July 2023
-
0
235,945
235,945
Depreciation charged in the year
24,417
30,307
54,724
Eliminated in respect of disposals
-
0
(213)
(213)
Revaluation
(24,417)
-
0
(24,417)
At 30 June 2024
-
0
266,039
266,039
Carrying amount
At 30 June 2024
2,083,238
96,763
2,180,001
At 30 June 2023
1,648,167
101,833
1,750,000

Property, plant and equipment with a carrying amount of £2,180,001 (2023: £1,750,000) have been pledged to secure borrowings of the company. Further information is provided in note 12.

Land and buildings with a carrying amount of £2,083,238 were valued in August 2024 by Colliers International Property Consultants, independent valuers not connected with the company, on the basis of market value. The valuation was based on recent marker transactions on arm's length terms for similar properties. The directors consider that the market value of land and buildings as at 30 June 2024 to not be materially different from the valuation obtained in August 2024.

 

Land and buildings with a carrying amount of £1,648,167 were valued in June 2023 based on the expected market value of the business as determined by the directors of the company. No formal valuation was been prepared in regards to this valuation at that date, but the directors have concluded that they have sufficient and reliable market data to substantiate this value.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

2024
2023
£
£
Cost
1,026,534
1,026,534
Accumulated depreciation
(106,409)
(88,674)
Carrying value
920,125
937,860
SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 9 -
5
Inventories
2024
2023
£
£
Inventories
1,800
2,000

The carrying amount of inventories includes £1,800 (2023: £2,000) pledged as security for liabilities. Further information is provided in note 12.

6
Trade and other receivables
2024
2023
Amounts falling due within one year:
£
£
Trade receivables
33,254
28,695
Amounts owed by group undertakings
1,111,852
825,218
Other receivables
6,456
-
0
Prepayments and accrued income
27,382
8,568
1,178,944
862,481

The carrying amount of trade and other receivables includes £1,178,944 (2023: £862,481) pledged as security for liabilities. Further information is provided in note 12.

7
Current liabilities
2024
2023
£
£
Trade payables
28,127
25,997
Corporation tax
131,096
107,103
Other taxation and social security
11,399
17,490
Other payables
46,795
56,571
Accruals and deferred income
67,803
44,343
285,220
251,504
8
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2024
2023
Balances:
£
£
Accelerated capital allowances
15,288
14,188
Revaluations
264,176
155,408
279,464
169,596
SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
8
Deferred taxation
(Continued)
- 10 -
2024
Movements in the year:
£
Liability at 1 July 2023
169,596
Charge to profit or loss
1,100
Charge to other comprehensive income
108,768
Liability at 30 June 2024
279,464

Of the deferred tax liability set out above, an amount of £4,458 expected to reverse within 12 months and relates to accelerated capital allowances.

 

Of the deferred tax liability set out above, an amount of £4,003 is expected to reverse within 12 months and relates to revaluation of freehold property.

9
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
16,039
13,685

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Contributions outstanding at the end of the year and included within other creditors amounted to £2,602 (2023: £3,193).

10
Reserves
Revaluation reserve

The revaluation reserve represents the cumulative effect of revaluations of freehold land and buildings which are revalued to fair value. At the end of each reporting period a transfer is made to retained earnings to transfer the excess depreciation that has been charged in the income statement which relates to the revalued portion of the assets. In respect of revaluation gains, deferred tax is recognised and is initially debited to the revaluation reserve. The amount of deferred tax recognised is adjusted on an annual basis for any movement in amounts debited or credited to the revaluation reserve in the year. Current year corporation tax is not required to be recognised in respect of any amounts debited or credited to the revaluation reserve.

Retained earnings

Retained earnings represents cumulative profits or losses, including unrealised profits on the remeasurement of investment properties, net of dividends paid and other adjustments

SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 11 -
11
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was Michelle Pettifer.
The auditor was Morris Lane.
12
Financial commitments, guarantees and contingent liabilities

At 30 June 2024, the company had secured borrowings of its ultimate parent company, Franklyn Care Limited, by way of a first legal charge over the property and other assets and an intercompany guarantee up to an amount of £3,806,524 (2023: £4,009,700). At 30 June 2024, the maximum exposure of the company in respect of amounts drawn by the parent company was £2,544,021 (2023: £2,609,274).

13
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024
2023
£
£
Within one year
18,848
17,107
Between two and five years
37,697
51,322
56,545
68,429
14
Events after the reporting date

Subsequent to the year end, the ultimate parent company, for which Sirtin Limited has provided guarantees, refinanced its borrowings. As a result, the maximum amount of security provided has reduced to £3,040,000.

15
Related party transactions
Remuneration of key management personnel
2024
2023
£
£
Aggregate compensation
7,547
5,180

The amounts due from related parties are unsecured, interest free and repayable on demand.

SIRTIN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
15
Related party transactions
(Continued)
- 12 -

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
1,111,852
414,580
Other related parties
-
410,638
1,111,852
825,218

The amounts due from related parties are unsecured, interest free and repayable on demand.

16
Parent company

The immediate and ultimate parent company is Franklyn Care Ltd, whose registered office is The Gatehouse, 9 Manor Road, Harrogate, England, HG2 0HP.

 

The smallest group into which the company is consolidated is Franklyn Care Ltd.

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