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REGISTERED NUMBER: 02708234 (England and Wales)


















ABRIDGED AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

TRU (TRANSITIONAL REHABILITATION UNIT)
LTD

TRU (TRANSITIONAL REHABILITATION UNIT)
LTD (REGISTERED NUMBER: 02708234)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


TRU (TRANSITIONAL REHABILITATION UNIT)
LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Dr H Jackson
Mrs G Barker
A Kenyon
Mrs M Kenyon





SECRETARY: Mrs G Barker





REGISTERED OFFICE: Margaret House
Haydock Lane
Haydock
St Helens
Merseyside
WA11 9UY





REGISTERED NUMBER: 02708234 (England and Wales)





AUDITORS: Walker Begley UK Limited
207 Knutsford Road
Grappenhall
Warrington
Cheshire
WA4 2QL

TRU (TRANSITIONAL REHABILITATION UNIT)
LTD (REGISTERED NUMBER: 02708234)

ABRIDGED BALANCE SHEET
30 JUNE 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 545,106 606,066

CURRENT ASSETS
Stocks 14,560 14,560
Debtors 942,745 1,037,595
Cash at bank and in hand 10,237 336,638
967,542 1,388,793
CREDITORS
Amounts falling due within one year 787,360 712,492
NET CURRENT ASSETS 180,182 676,301
TOTAL ASSETS LESS CURRENT
LIABILITIES

725,288

1,282,367

PROVISIONS FOR LIABILITIES - 31,329
NET ASSETS 725,288 1,251,038

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 725,188 1,250,938
SHAREHOLDERS' FUNDS 725,288 1,251,038

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 25 March 2025 and were signed on its behalf by:





Mrs G Barker - Director


TRU (TRANSITIONAL REHABILITATION UNIT)
LTD (REGISTERED NUMBER: 02708234)

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

1. STATUTORY INFORMATION

TRU (Transitional Rehabilitation Unit) Ltd 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 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 is the amount derived from ordinary activities and represents net invoiced sales of services, excluding value added tax.


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 - 2% on cost
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Leasehold property is depreciated substantially over the terms of the leases.

Stocks
Stocks 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.

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.

Pension costs and other post-retirement benefits
Contributions to defined contribution pension schemes have been charged to the profit and loss account. Assets of the schemes are held separately from the company in independently administered trusts.

TRU (TRANSITIONAL REHABILITATION UNIT)
LTD (REGISTERED NUMBER: 02708234)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 231 (2023 - 245 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023 3,759,530
Additions 22,746
Disposals (11,103 )
At 30 June 2024 3,771,173
DEPRECIATION
At 1 July 2023 3,153,464
Charge for year 80,495
Eliminated on disposal (7,892 )
At 30 June 2024 3,226,067
NET BOOK VALUE
At 30 June 2024 545,106
At 30 June 2023 606,066

The leasehold property is short leasehold property being property with less than 50 years unexpired at the balance sheet date.

5. SECURED DEBTS

The following secured debts are included within creditors:

30/6/24 30/6/23
£    £   
Bank overdrafts 120,209 2,947

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Begley (Senior Statutory Auditor)
for and on behalf of Walker Begley UK Limited

TRU (TRANSITIONAL REHABILITATION UNIT)
LTD (REGISTERED NUMBER: 02708234)

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

7. TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

30/6/24 30/6/23
£    £   
Dr H Jackson
Balance outstanding at start of year (206 ) (199 )
Amounts advanced (145 ) (7 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (351 ) (206 )

Mrs M Kenyon
Balance outstanding at start of year 4,409 -
Amounts advanced 867 4,409
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,276 4,409

8. RELATED PARTY DISCLOSURES

Included within other debtors is an amount owed from W Kenyon, a shareholder and spouse of a director, of £41,494 (2023 - £23,381). There are no fixed repayment terms and interest is charged at a rate of 2.25% per annum.

9. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.