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COMPANY REGISTRATION NUMBER: 10280367
Ariya Neuro Care (Supported Living) Limited
Filleted Unaudited Abridged Financial Statements
30 September 2024
Ariya Neuro Care (Supported Living) Limited
Abridged Financial Statements
Year Ended 30 September 2024
Contents
Page
Abridged statement of financial position
1
Notes to the abridged financial statements
3
Ariya Neuro Care (Supported Living) Limited
Abridged Statement of Financial Position
30 September 2024
2024
2023
Note
£
£
£
Fixed Assets
Tangible assets
5
7,058
6,670
Current Assets
Debtors
251,054
236,579
Cash at bank and in hand
168,611
55,181
---------
---------
419,665
291,760
Creditors: amounts falling due within one year
80,791
53,308
---------
---------
Net Current Assets
338,874
238,452
---------
---------
Total Assets Less Current Liabilities
345,932
245,122
Provisions
1,765
1,668
---------
---------
Net Assets
344,167
243,454
---------
---------
Capital and Reserves
Called up share capital
6
100
100
Profit and loss account
344,067
243,354
---------
---------
Shareholders Funds
344,167
243,454
---------
---------
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.
Ariya Neuro Care (Supported Living) Limited
Abridged Statement of Financial Position (continued)
30 September 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 25 April 2025 , and are signed on behalf of the board by:
Mr R P Constable
Director
Company registration number: 10280367
Ariya Neuro Care (Supported Living) Limited
Notes to the Abridged Financial Statements
Year Ended 30 September 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 91-97 Saltergate, Chesterfield, Derbyshire, S40 1LA. The company's place of business is 10 Percy Street, Rotherham, S65 1ED.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.
The financial statements for the prior year covered the period from 1 September 2022 to 30 September 2023 in order to bring them in line with the financial year end of a related entity under common control. Due to this, the figures within the financial statements for the year ended 30 September 2024 are not entirely comparable with the prior year.
Revenue recognition
The turnover shown in the profit and loss account represents amounts received from providing specialist community support for individuals with acquired brain injuries. The turnover in the accounts reflects fees according to the period of care given.
Income tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date . Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Short leasehold property
-
10 years straight line
Fixtures and fittings
-
20% reducing balance
Equipment
-
3 years straight line
Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 17 (2023: 14 ).
5. Tangible assets
£
Cost
At 1 October 2023
17,773
Additions
3,658
Disposals
( 2,774)
--------
At 30 September 2024
18,657
--------
Depreciation
At 1 October 2023
11,103
Charge for the year
3,271
Disposals
( 2,775)
--------
At 30 September 2024
11,599
--------
Carrying amount
At 30 September 2024
7,058
--------
At 30 September 2023
6,670
--------
6. Called up share capital
Issued, called up and fully paid
2024
2023
No.
£
No.
£
Ordinary shares of £ 1 each
100
100
100
100
----
----
----
----
7. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:
2024
2023
£
£
Not later than 1 year
3,792
6,500
Later than 1 year and not later than 5 years
3,792
-------
--------
3,792
10,292
-------
--------
8. Directors' advances, credits and guarantees
During the period, the company made loans to the directors as follows:
Balance at 1 September 2023Advanced during the yearRepaid during the yearBalance at 30 September 2024
££££
R P Constable & L E Fallon36,25130,000(38,251)28,000
Interest has been charged at the appropriate rate.