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Registered Number: 05959508


 

 

 

CROFT HOUSE CARE HOME LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Uthayanan Thanabalasingam
Kajakulan Raveendran
Registered Number 05959508
Registered Office Main Road
Eastburn
Keighley
BD20 7SJ
1
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Uthayanan Thanabalasingam
Director

Date approved: 23 April 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

31 March 2024



....................................................



23 April 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 1,355,700    1,212,364 
Cost of sales (816,952)   (828,541)
Gross profit 538,748    383,823 
Selling and distribution costs (3,034)  
Administrative expenses (430,343)   (294,050)
Other operating income   500 
Operating profit 105,371    90,273 
Interest payable and similar charges (8,591)   (973)
Profit/(Loss) on ordinary activities before taxation 96,780    89,300 
Tax on profit on ordinary activities (27,564)   (17,005)
Profit/(Loss) for the financial year 69,216    72,295 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 25,833    35,833 
Tangible fixed assets 4 34,163    45,550 
59,996    81,383 
Current assets      
Debtors 5 20,337    102,408 
Cash at bank and in hand 84,475    65,898 
104,812    168,306 
Creditors: amount falling due within one year 6 (118,178)   (195,800)
Net current assets (13,366)   (27,494)
 
Total assets less current liabilities 46,630    53,889 
Creditors: amount falling due after more than one year 7 (21,667)   (40,642)
Provisions for liabilities 8 (7,460)   (7,460)
Net assets 17,503    5,787 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 17,403    5,687 
Shareholders' funds 17,503    5,787 
 


For the year ended 31 March 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.
  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 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 April 2025 and were signed on its behalf by:


-------------------------------
Uthayanan Thanabalasingam
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2022 100  83,392  83,492 
Profit for the year 72,295  72,295 
Total comprehensive income for the year 72,295  72,295 
Dividends (150,000) (150,000)
Total investments by and distributions to owners (150,000) (150,000)
At 31 March 2023 100  5,687  5,787 
At 01 April 2023 100  5,687  5,787 
Profit for the year 69,216  69,216 
Total comprehensive income for the year 69,216  69,216 
Dividends (57,500) (57,500)
Total investments by and distributions to owners (57,500) (57,500)
At 31 March 2024 100  17,403  17,503 
6
General Information
CROFT HOUSE CARE HOME LIMITED is a private company, limited by shares, registered in , registration number 05959508, registration address Main Road, Eastburn, Keighley, BD20 7SJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 37 (2023 : 38).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 200,000    200,000 
Additions  
Disposals  
At 31 March 2024 200,000    200,000 
Amortisation
At 01 April 2023 164,167    164,167 
Charge for year 10,000    10,000 
On disposals  
At 31 March 2024 174,167    174,167 
Net book values
At 31 March 2024 25,833    25,833 
At 31 March 2023 35,833    35,833 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 April 2023 23,773    137,378    161,151 
Additions    
Disposals    
At 31 March 2024 23,773    137,378    161,151 
Depreciation
At 01 April 2023 17,552    98,049    115,601 
Charge for year 1,555    9,832    11,387 
On disposals    
At 31 March 2024 19,107    107,881    126,988 
Net book values
Closing balance as at 31 March 2024 4,666    29,497    34,163 
Opening balance as at 01 April 2023 6,221    39,329    45,550 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 20,337    102,408 
20,337    102,408 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 2,990    23,450 
Corporation Tax 34,193    13,258 
PAYE & Social Security 6,359    6,914 
Accrued Expenses   147,298 
Wages & Salaries Control Account 38,714   
Attachment of Earnings 218   
Tesco credit card   3,693 
Pension Fund 1,676    1,187 
Honoris - Payments for Croft 33,085   
Directors' Current Accounts 943   
118,178    195,800 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bounce back loan 21,667    31,667 
Directors' Loan Accounts   8,975 
21,667    40,642 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 7,460    7,460 
7,460    7,460 

7