IRIS Accounts Production v25.1.0.734 15307775 director 24.11.23 30.12.24 30.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh153077752023-11-23153077752024-12-30153077752023-11-242024-12-30153077752023-11-2315307775ns15:EnglandWales2023-11-242024-12-3015307775ns14:PoundSterling2023-11-242024-12-3015307775ns10:Director12023-11-242024-12-3015307775ns10:PrivateLimitedCompanyLtd2023-11-242024-12-3015307775ns10:SmallEntities2023-11-242024-12-3015307775ns10:AuditExempt-NoAccountantsReport2023-11-242024-12-3015307775ns10:SmallCompaniesRegimeForDirectorsReport2023-11-242024-12-3015307775ns10:SmallCompaniesRegimeForAccounts2023-11-242024-12-3015307775ns10:FullAccounts2023-11-242024-12-301530777512023-11-242024-12-3015307775ns10:RegisteredOffice2023-11-242024-12-3015307775ns5:CurrentFinancialInstruments2024-12-3015307775ns5:ShareCapital2024-12-3015307775ns5:RetainedEarningsAccumulatedLosses2024-12-3015307775ns5:IntangibleAssetsOtherThanGoodwill2023-11-242024-12-3015307775ns5:PatentsTrademarksLicencesConcessionsSimilar2023-11-242024-12-3015307775ns5:ComputerEquipment2023-11-242024-12-3015307775ns5:PatentsTrademarksLicencesConcessionsSimilar2024-12-3015307775ns5:ComputerEquipment2024-12-3015307775ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3015307775ns5:CurrentFinancialInstruments2023-11-242024-12-3015307775ns5:DeferredTaxation2023-11-242024-12-3015307775ns5:DeferredTaxation2024-12-30
REGISTERED NUMBER: 15307775 (England and Wales)












Unaudited Financial Statements

for the period

24 November 2023 to 30 December 2024

for

Cheshire Active Life Ltd

Cheshire Active Life Ltd (Registered number: 15307775)






Contents of the Financial Statements
for the period 24 November 2023 to 30 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Cheshire Active Life Ltd

Company Information
for the period 24 November 2023 to 30 December 2024







DIRECTOR: B P Selby





REGISTERED OFFICE: Old Penny Bank
39 Welsh Row
Nantwich
Cheshire
CW5 5EW





REGISTERED NUMBER: 15307775 (England and Wales)





ACCOUNTANTS: Banks Sheridan
Datum House
Electra Way
Crewe
Cheshire
CW1 6ZF

Cheshire Active Life Ltd (Registered number: 15307775)

Statement of Financial Position
30 December 2024

Notes £   
FIXED ASSETS
Intangible assets 5 5,000
Tangible assets 6 631
5,631

CURRENT ASSETS
Debtors 7 2,702
Cash at bank 6,182
8,884
CREDITORS
Amounts falling due within one year 8 (46,870 )
NET CURRENT LIABILITIES (37,986 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(32,355

)

PROVISIONS FOR LIABILITIES 9 (146 )
NET LIABILITIES (32,501 )

CAPITAL AND RESERVES
Called up share capital 10 1
Retained earnings (32,502 )
(32,501 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Cheshire Active Life Ltd (Registered number: 15307775)

Statement of Financial Position - continued
30 December 2024


The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 May 2025 and were signed by:





B P Selby - Director


Cheshire Active Life Ltd (Registered number: 15307775)

Notes to the Financial Statements
for the period 24 November 2023 to 30 December 2024

1. STATUTORY INFORMATION

Cheshire Active Life Ltd ('The Company') is a primarily engaged in the provision of care services for the elderly.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is Old Penny Bank, 39 Welsh Row, Nantwich, Cheshire, CW5 5EW. The registered number can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

The accounting reference date of the company has been extended to report a thirteen-month period ended 30 December 2024.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Summary of significant accounting policies
The financial statements have been prepared under the historical cost convention.

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation
The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern
The company has a net asset deficiency, which is due to certain start up costs and the amortisation charged on the franchise fee. Despite this deficiency, after reviewing the company's forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In particular the company has group support which is unlikely to be withdrawn. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of any discounts.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Statement of Comprehensive Income, following an assessment at the Statement of Financial Position date indicating the recoverable amount was less than its carrying value.

Franchise fees are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost


Cheshire Active Life Ltd (Registered number: 15307775)

Notes to the Financial Statements - continued
for the period 24 November 2023 to 30 December 2024

3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 end of the financial period.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial period.

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 period 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.

Impairment of assets
Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

5. INTANGIBLE FIXED ASSETS
Franchise
fees
£   
COST
Additions 22,974
At 30 December 2024 22,974
AMORTISATION
Amortisation for period 4,595
Impairments 13,379
At 30 December 2024 17,974
NET BOOK VALUE
At 30 December 2024 5,000

Cheshire Active Life Ltd (Registered number: 15307775)

Notes to the Financial Statements - continued
for the period 24 November 2023 to 30 December 2024

6. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 757
At 30 December 2024 757
DEPRECIATION
Charge for period 126
At 30 December 2024 126
NET BOOK VALUE
At 30 December 2024 631

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 2,480
Other debtors 222
2,702

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 154
Amounts owed to group undertakings 44,448
Taxation and social security 416
Other creditors 1,852
46,870

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

9. PROVISIONS FOR LIABILITIES
£   
Deferred tax 146

Deferred
tax
£   
Charge to Income Statement during period 146
Balance at 30 December 2024 146

10. CALLED UP SHARE CAPITAL

1 Ordinary share of £1 was issued during the period at par.

Cheshire Active Life Ltd (Registered number: 15307775)

Notes to the Financial Statements - continued
for the period 24 November 2023 to 30 December 2024

11. RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

Parent company:

2024
£
Amounts due to entities 12,374

Fellow group company:

2024
£
Amounts due to entities 32,074

12. ULTIMATE CONTROLLING PARTY

Up to 3 January 2024 the immediate and ultimate controlling party was B P Selby.

On 3 January 2024, Cheshire Care Group Ltd acquired a 100% shareholding in Cheshire Active Life Ltd and as a result became the immediate and ultimate parent of Cheshire Active Life Ltd from this date.