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REGISTERED NUMBER: 09081927 (England and Wales)







Strategic Report, Report of the Director and

Financial Statements

for the Year Ended 31 July 2024

for

Ward Green Lodge Ltd

Ward Green Lodge Ltd (Registered number: 09081927)

Contents of the Financial Statements
for the Year Ended 31 July 2024










Page

Company Information 1

Strategic Report 2

Report of the Director 3

Report of the Independent Auditors 4

Income Statement 7

Other Comprehensive Income 8

Balance Sheet 9

Statement of Changes in Equity 10

Cash Flow Statement 11

Notes to the Cash Flow Statement 12

Notes to the Financial Statements 13


Ward Green Lodge Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Dr D J J Britto





SECRETARY: Mrs L G Britto





REGISTERED OFFICE: Northfield
14 Thornhill Road
Edgerton
Huddersfield
West Yorkshire
HD3 3DD





REGISTERED NUMBER: 09081927 (England and Wales)





AUDITORS: Lindley Adams Limited Chartered Accountants
Statutory Auditor
28 Prescott Street
Halifax
West Yorkshire
HX1 2LG

Ward Green Lodge Ltd (Registered number: 09081927)

Strategic Report
for the Year Ended 31 July 2024


The director presents his strategic report for the year ended 31 July 2024.

REVIEW OF BUSINESS
The company operates as a nursing home. The results of the company for the year show a total profit after tax of £1,097,008 (2023 - £972,414). The shareholders' funds of the company total £5,704,414.(2023 - £4,671,260).

The company continues to grow. The gross profit percentage of the company is 54% (2023 - 55%).

The return on capital employed is 26% (2023 - 23%). Return on capital employed is calculated as profit before interest and taxation divided by capital employed, which constitutes total assets less current liabilities.

The directors consider that the company continues to perform in line with the expectations of the board and consider that the results for the year ended 31 July 2024 continue to show that the company remains a key player in the industry.

ON BEHALF OF THE BOARD:





Dr D J J Britto - Director


25 April 2025

Ward Green Lodge Ltd (Registered number: 09081927)

Report of the Director
for the Year Ended 31 July 2024


The director presents his report with the financial statements of the company for the year ended 31 July 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of a nursing home.

DIVIDENDS
No dividends will be distributed for the year ended 31 July 2024.

DIRECTOR
Dr D J J Britto held office during the whole of the period from 1 August 2023 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is 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 him to ensure that the financial statements comply with the Companies Act 2006. He is 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Lindley Adams Limited Chartered Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





Dr D J J Britto - Director


25 April 2025

Report of the Independent Auditors to the Members of
Ward Green Lodge Ltd


Opinion
We have audited the financial statements of Ward Green Lodge Ltd (the 'company') for the year ended 31 July 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 July 2024 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information
The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Ward Green Lodge Ltd


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of director
As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Report of the Independent Auditors to the Members of
Ward Green Lodge Ltd


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of our audit, we determined a level for materiality and assessed the risk of material misstatement in the financial statements. Based on our understanding of the company and discussions with the management, we gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates.

We identified the laws and regulations which we considered to have a direct effect on the financial statements and considered that the most significant are the Companies Act 2006, Financial Reporting Standards and UK tax legislation.

The engagement partner assessed that the engagement team had the appropriate competence and capabilities to identify or recognise non-compliance with the laws and regulations.

We enquired with management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations including fraud. We also designed specific appropriate audit procedures including:

- Agreeing financial statement disclosures to supporting documentation.
- Analytical procedures to identify any unusual or unexpected relationships.
- Testing appropriateness of journal entries, large bank items and accounting estimates for potential bias.
- Testing transactions for validity.
- Verifying the existence, ownership and valuation of fixed assets
- Enquire with management as to actual and potential litigation and claims.
- Review of correspondence and minutes.

We are not aware of any actual or suspected non-compliance with laws and regulations, and we are not responsible for preventing or detecting non-compliance with all laws and regulations. The primary responsibility for the prevention and detection of fraud rests with management and those charged with governance.

There are inherent limitations in audit procedures and there is an unavoidable risk that we may not have detected
material misstatements within the financial statements, even though the audit is properly planned and performed in accordance with ISA's UK. The further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we are to become aware of it. The risk of not detecting a material misstatement due to fraud is higher than the risk due to error as fraud may involve a deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




David C Adams FCA (Senior Statutory Auditor)
for and on behalf of Lindley Adams Limited Chartered Accountants
Statutory Auditor
28 Prescott Street
Halifax
West Yorkshire
HX1 2LG

25 April 2025

Ward Green Lodge Ltd (Registered number: 09081927)

Income Statement
for the Year Ended 31 July 2024

31.7.24 31.7.23
as restated
Notes £    £   

TURNOVER 3,190,054 2,907,875

Cost of sales (1,452,773 ) (1,307,746 )
GROSS PROFIT 1,737,281 1,600,129

Administrative expenses (355,842 ) (337,780 )
1,381,439 1,262,349

Other operating income - (5,891 )
OPERATING PROFIT 5 1,381,439 1,256,458

Interest receivable and similar income 104,816 63,854
1,486,255 1,320,312

Interest payable and similar expenses 6 (76,393 ) (62,232 )
PROFIT BEFORE TAXATION 1,409,862 1,258,080

Tax on profit 7 (376,708 ) (285,666 )
PROFIT FOR THE FINANCIAL YEAR 1,033,154 972,414

Ward Green Lodge Ltd (Registered number: 09081927)

Other Comprehensive Income
for the Year Ended 31 July 2024

31.7.24 31.7.23
as restated
Notes £    £   

PROFIT FOR THE YEAR 1,033,154 972,414


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME FOR
THE YEAR

1,033,154

972,414
Note
Prior year adjustment 8 63,854
TOTAL COMPREHENSIVE INCOME SINCE
LAST ANNUAL REPORT

1,097,008

Ward Green Lodge Ltd (Registered number: 09081927)

Balance Sheet
31 July 2024

31.7.24 31.7.23 1.8.22
as restated
Notes £    £    £   
FIXED ASSETS
Tangible assets 9 3,160,876 3,289,643 3,431,006

CURRENT ASSETS
Stocks 10 1,000 700 700
Debtors 11 411,463 420,482 362,544
Cash at bank 3,849,992 2,590,516 1,468,947
4,262,455 3,011,698 1,832,191
CREDITORS
Amounts falling due within one year 12 (1,602,397 ) (451,100 ) (388,059 )
NET CURRENT ASSETS 2,660,058 2,560,598 1,444,132
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,820,934

5,850,241

4,875,138

CREDITORS
Amounts falling due after more than one
year

13

-

(1,054,117

)

(1,069,283

)

PROVISIONS FOR LIABILITIES 16 (116,519 ) (124,863 ) (107,008 )
NET ASSETS 5,704,415 4,671,261 3,698,847

CAPITAL AND RESERVES
Called up share capital 17 1 1 1
Retained earnings 18 5,704,414 4,671,260 3,698,846
SHAREHOLDERS' FUNDS 5,704,415 4,671,261 3,698,847

The financial statements were approved by the director and authorised for issue on 25 April 2025 and were signed by:





Dr D J J Britto - Director


Ward Green Lodge Ltd (Registered number: 09081927)

Statement of Changes in Equity
for the Year Ended 31 July 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 August 2022 1 3,698,846 3,698,847

Changes in equity
Total comprehensive income - 908,560 908,560
Balance at 31 July 2023 1 4,607,406 4,607,407
Prior year adjustment - 63,854 63,854
As restated 1 4,671,260 4,671,261

Changes in equity
Total comprehensive income - 1,033,154 1,033,154
Balance at 31 July 2024 1 5,704,414 5,704,415

Ward Green Lodge Ltd (Registered number: 09081927)

Cash Flow Statement
for the Year Ended 31 July 2024

31.7.24 31.7.23
as restated
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 1,759,862 1,354,467
Interest paid (76,393 ) (62,232 )
Tax paid (427,104 ) (215,127 )
Net cash from operating activities 1,256,365 1,077,108

Cash flows from investing activities
Purchase of tangible fixed assets (3,516 ) -
Interest received 104,816 63,854
Net cash from investing activities 101,300 63,854

Cash flows from financing activities
Loan repayments in year (160,394 ) (17,188 )
Amount introduced by directors 2,205 -
Amount withdrawn by directors - (2,205 )
Movement on inter-group loans 60,000 -
Net cash from financing activities (98,189 ) (19,393 )

Increase in cash and cash equivalents 1,259,476 1,121,569
Cash and cash equivalents at beginning
of year

2

2,590,516

1,468,947

Cash and cash equivalents at end of year 2 3,849,992 2,590,516

Ward Green Lodge Ltd (Registered number: 09081927)

Notes to the Cash Flow Statement
for the Year Ended 31 July 2024


1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

31.7.24 31.7.23
as restated
£    £   
Profit before taxation 1,409,862 1,258,080
Depreciation charges 132,283 141,363
Finance costs 76,393 62,232
Finance income (104,816 ) (63,854 )
1,513,722 1,397,821
Increase in stocks (300 ) -
Increase in trade and other debtors (53,186 ) (55,733 )
Increase in trade and other creditors 299,626 12,379
Cash generated from operations 1,759,862 1,354,467

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 July 2024
31.7.24 1.8.23
£    £   
Cash and cash equivalents 3,849,992 2,590,516
Year ended 31 July 2023
31.7.23 1.8.22
as restated
£    £   
Cash and cash equivalents 2,590,516 1,468,947


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.8.23 Cash flow At 31.7.24
£    £    £   
Net cash
Cash at bank 2,590,516 1,259,476 3,849,992
2,590,516 1,259,476 3,849,992
Debt
Debts falling due within 1 year (14,700 ) (893,723 ) (908,423 )
Debts falling due after 1 year (1,054,117 ) 1,054,117 -
(1,068,817 ) 160,394 (908,423 )
Total 1,521,699 1,419,870 2,941,569

Ward Green Lodge Ltd (Registered number: 09081927)

Notes to the Financial Statements
for the Year Ended 31 July 2024


1. STATUTORY INFORMATION

Ward Green Lodge 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents invoiced value of fees raised to residents.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 1% on cost
Fixtures and equipment - 10% on reducing balance
Computer equipment - 33% on cost

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
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Ward Green Lodge Ltd (Registered number: 09081927)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


3. ACCOUNTING POLICIES - continued

Government grants
Grants represent the amounts received or due in the period over which they accrue. These are shown as Other Operating income within the accounts.

4. EMPLOYEES AND DIRECTORS
31.7.24 31.7.23
as restated
£    £   
Wages and salaries 1,327,701 1,190,658
Other pension costs 21,975 18,517
1,349,676 1,209,175

The average number of employees during the year was as follows:
31.7.24 31.7.23
as restated

57 57

31.7.24 31.7.23
as restated
£    £   
Director's remuneration - -

5. OPERATING PROFIT

The operating profit is stated after charging:

31.7.24 31.7.23
as restated
£    £   
Depreciation - owned assets 132,283 141,363
Auditors' remuneration 7,200 7,200

6. INTEREST PAYABLE AND SIMILAR EXPENSES
31.7.24 31.7.23
as restated
£    £   
Bank loan charges & interest 76,393 62,232

Ward Green Lodge Ltd (Registered number: 09081927)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


7. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
31.7.24 31.7.23
as restated
£    £   
Current tax:
UK corporation tax 385,052 267,811

Deferred tax (8,344 ) 17,855
Tax on profit 376,708 285,666

8. PRIOR YEAR ADJUSTMENT

The prior year adjustments results from omitted bank interest received and receivable in the year ended 31 July 2023 accounts.

9. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property equipment equipment Totals
£    £    £    £   
COST
At 1 August 2023 2,766,918 2,301,026 2,553 5,070,497
Additions - 3,516 - 3,516
At 31 July 2024 2,766,918 2,304,542 2,553 5,074,013
DEPRECIATION
At 1 August 2023 373,537 1,404,764 2,553 1,780,854
Charge for year 41,778 90,505 - 132,283
At 31 July 2024 415,315 1,495,269 2,553 1,913,137
NET BOOK VALUE
At 31 July 2024 2,351,603 809,273 - 3,160,876
At 31 July 2023 2,393,381 896,262 - 3,289,643

Included in cost of land and buildings is freehold land of £ 678,017 (2023 - £ 678,017 ) which is not depreciated.

10. STOCKS
31.7.24 31.7.23
as restated
£    £   
Stock 1,000 700

Ward Green Lodge Ltd (Registered number: 09081927)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
as restated
£    £   
Trade debtors 269,001 159,089
Amounts owed by group undertakings 121,077 181,077
Prepayments & accrued income 21,385 78,111
Directors' current accounts - 2,205
411,463 420,482

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
as restated
£    £   
Bank loans and overdrafts (see note 14) 908,423 14,700
Trade creditors 37,733 25,925
Tax 225,797 267,849
Social security and other taxes 20,011 19,806
Deferred income 214,302 48,193
Pension scheme creditor 4,658 4,131
Other creditors 92,925 -
Accrued expenses 98,548 70,496
1,602,397 451,100

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
as restated
£    £   
Bank loans (see note 14) - 1,054,117

14. LOANS

An analysis of the maturity of loans is given below:

31.7.24 31.7.23
as restated
£    £   
Amounts falling due within one year or on demand:
Bank loans 908,423 14,700

Amounts falling due between one and two years:
Bank loans - 1-2 years - 1,054,117

Ward Green Lodge Ltd (Registered number: 09081927)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


15. SECURED DEBTS

The following secured debts are included within creditors:

31.7.24 31.7.23
as restated
£    £   
Bank loans 908,423 1,068,817

The bank loan is secured by a company debenture, a legal charge over the freehold property and guarantees from Britto Healthcare Group Ltd (holding company) and Britto Psychiatry Ltd (fellow subsidiary company)

16. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
as restated
£    £   
Deferred tax
Accelerated capital allowances 116,519 124,863

Deferred
tax
£   
Balance at 1 August 2023 124,863
Credit to Income Statement during year (8,344 )
Balance at 31 July 2024 116,519

17. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: as restated
£    £   
1 Ordinary £1 1 1

18. RESERVES
Retained
earnings
£   

At 1 August 2023 4,607,406
Prior year adjustment 63,854
4,671,260
Profit for the year 1,033,154
At 31 July 2024 5,704,414

19. ULTIMATE PARENT COMPANY

The company is a wholly owned subsidiary of The Britto Healthcare Group Limited.

Ward Green Lodge Ltd (Registered number: 09081927)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


20. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
as restated
£    £   
Dr D J J Britto
Balance outstanding at start of year 2,205 -
Amounts advanced - 2,205
Amounts repaid (2,205 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 2,205

The loan is interest free and repayable on demand.

21. ULTIMATE PARENT COMPANY

The Company's ultimate parent company is The Britto Healthcare Group Limited (a company registered in England and Wales). The address is Northfield, 14 Thornhill Road, Edgerton, Huddersfield, West Yorkshire, HD3 3DD. Copies of its group accounts are available from the Registrar of Companies.

The ultimate controlling parties are Dr D J J Britto and Mrs L Britto by virtue of their shareholdings.

22. NON-AUDIT SERVICES

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