Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-08-01falseNo description of principal activity1212truefalse SC667800 2023-08-01 2024-07-31 SC667800 2022-08-01 2023-07-31 SC667800 2024-07-31 SC667800 2023-07-31 SC667800 c:Director1 2023-08-01 2024-07-31 SC667800 c:Director2 2023-08-01 2024-07-31 SC667800 c:RegisteredOffice 2023-08-01 2024-07-31 SC667800 d:Buildings 2023-08-01 2024-07-31 SC667800 d:Buildings 2024-07-31 SC667800 d:Buildings 2023-07-31 SC667800 d:Buildings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC667800 d:Buildings d:ShortLeaseholdAssets 2023-08-01 2024-07-31 SC667800 d:Buildings d:ShortLeaseholdAssets 2024-07-31 SC667800 d:Buildings d:ShortLeaseholdAssets 2023-07-31 SC667800 d:PlantMachinery 2023-08-01 2024-07-31 SC667800 d:PlantMachinery 2024-07-31 SC667800 d:PlantMachinery 2023-07-31 SC667800 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC667800 d:MotorVehicles 2023-08-01 2024-07-31 SC667800 d:MotorVehicles 2024-07-31 SC667800 d:MotorVehicles 2023-07-31 SC667800 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC667800 d:FurnitureFittings 2023-08-01 2024-07-31 SC667800 d:FurnitureFittings 2024-07-31 SC667800 d:FurnitureFittings 2023-07-31 SC667800 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC667800 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC667800 d:CurrentFinancialInstruments 2024-07-31 SC667800 d:CurrentFinancialInstruments 2023-07-31 SC667800 d:Non-currentFinancialInstruments 2024-07-31 SC667800 d:Non-currentFinancialInstruments 2023-07-31 SC667800 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC667800 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 SC667800 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 SC667800 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 SC667800 d:ShareCapital 2024-07-31 SC667800 d:ShareCapital 2023-07-31 SC667800 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC667800 d:RetainedEarningsAccumulatedLosses 2023-07-31 SC667800 c:OrdinaryShareClass1 2023-08-01 2024-07-31 SC667800 c:OrdinaryShareClass1 2024-07-31 SC667800 c:OrdinaryShareClass1 2023-07-31 SC667800 c:FRS102 2023-08-01 2024-07-31 SC667800 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC667800 c:FullAccounts 2023-08-01 2024-07-31 SC667800 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC667800 2 2023-08-01 2024-07-31 SC667800 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC667800










CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

 
CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
 

COMPANY INFORMATION


Directors
Mrs R Simmers 
Mr S W Simmers 




Registered number
SC667800



Registered office
Ardennan
Stuartfield

Peterhead

AB42 5HR




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
REGISTERED NUMBER: SC667800

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
361,114
360,156

  
361,114
360,156

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
99,318
78,260

Bank and cash balances
  
23,168
37,180

  
122,486
115,440

Creditors: amounts falling due within one year
 6 
(224,856)
(230,279)

NET CURRENT LIABILITIES
  
 
 
(102,370)
 
 
(114,839)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
258,744
245,317

Creditors: amounts falling due after more than one year
 7 
(92,700)
(188,337)

  

NET ASSETS
  
166,044
56,980


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
165,944
56,880

  
166,044
56,980


Page 1

 
CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
REGISTERED NUMBER: SC667800

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 April 2025.




Mrs R Simmers
Mr S W Simmers
Director
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


GENERAL INFORMATION

Cherry Blossom Children’s Residential Home Limited is a private company, limited by shares, incorporated in Scotland with registration number SC667800. The registered office is Ardennan, Stuartfield, Peterhead, Scotland, AB42 5HR.
The Company`s functional and presentational cuurency is GBP.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

BORROWING COSTS

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Land and property
-
Nil
Property improvements
-
Nil
Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

No depreciation has been provided on the land and property and property improvements as the directors are of the opinion that the property concerned is maintained to a high standard through a programme of refurbishment and maintenance. As a consequence, the life of the property and its residual value is such that any depreciation change would be immaterial.

 
2.6

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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.

 
2.7

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 12 (2023 - 12).

Page 4

 
CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


TANGIBLE FIXED ASSETS





Land and property
Property improvements
Plant and machinery
Motor vehicles
Fixtures and fittings

£
£
£
£
£



COST OR VALUATION


At 1 August 2023
250,000
79,470
33,551
1,704
17,315


Additions
-
-
-
11,510
-



At 31 July 2024

250,000
79,470
33,551
13,214
17,315



DEPRECIATION


At 1 August 2023
-
-
11,446
426
10,012


Charge for the year on owned assets
-
-
5,527
3,198
1,827



At 31 July 2024

-
-
16,973
3,624
11,839



NET BOOK VALUE



At 31 July 2024
250,000
79,470
16,578
9,590
5,476



At 31 July 2023
250,000
79,470
22,105
1,278
7,303

Total

£



COST OR VALUATION


At 1 August 2023
382,040


Additions
11,510



At 31 July 2024

393,550



DEPRECIATION


At 1 August 2023
21,884


Charge for the year on owned assets
10,552



At 31 July 2024

32,436



NET BOOK VALUE



At 31 July 2024
361,114



At 31 July 2023
360,156

Page 5

 
CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


DEBTORS

2024
2023
£
£


Trade debtors
74,991
78,260

Other debtors
24,327
-

99,318
78,260



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank loans
12,500
12,500

Other loans
80,764
81,742

Other taxation and social security
101,002
25,560

Obligations under finance lease and hire purchase contracts
8,199
4,376

Other creditors
1,468
70,117

Accruals and deferred income
20,923
35,984

224,856
230,279



7.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
2,190
12,461

Other loans
75,488
162,994

Net obligations under finance leases and hire purchase contracts
15,022
12,882

92,700
188,337



8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares shares of £1.00 each
100
100


Page 6

 
CHERRY BLOSSOM CHILDREN'S RESIDENTIAL HOME LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

9.TRANSACTIONS WITH DIRECTORS

Included in other debtors is a loan due from the directors, Mr and Mrs Simmers. The amount due to the company at 31 July 2024 is £24,326. The loan balance is repyable on demand and interest is charged at 2.25%.


Page 7