Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-282023-09-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activityfalse027truetruefalse 09751311 2023-09-01 2024-08-31 09751311 2022-09-01 2023-08-31 09751311 2024-08-31 09751311 2023-08-31 09751311 c:Director1 2023-09-01 2024-08-31 09751311 d:Buildings 2023-09-01 2024-08-31 09751311 d:Buildings 2024-08-31 09751311 d:Buildings 2023-08-31 09751311 d:Buildings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 09751311 d:Buildings d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 09751311 d:FurnitureFittings 2023-09-01 2024-08-31 09751311 d:FurnitureFittings 2024-08-31 09751311 d:FurnitureFittings 2023-08-31 09751311 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 09751311 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 09751311 d:OfficeEquipment 2023-09-01 2024-08-31 09751311 d:OfficeEquipment 2024-08-31 09751311 d:OfficeEquipment 2023-08-31 09751311 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 09751311 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 09751311 d:OtherPropertyPlantEquipment 2023-09-01 2024-08-31 09751311 d:OtherPropertyPlantEquipment 2024-08-31 09751311 d:OtherPropertyPlantEquipment 2023-08-31 09751311 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 09751311 d:OtherPropertyPlantEquipment d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 09751311 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 09751311 d:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 09751311 d:CurrentFinancialInstruments 2024-08-31 09751311 d:CurrentFinancialInstruments 2023-08-31 09751311 d:Non-currentFinancialInstruments 2024-08-31 09751311 d:Non-currentFinancialInstruments 2023-08-31 09751311 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 09751311 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 09751311 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 09751311 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 09751311 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 09751311 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-08-31 09751311 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-08-31 09751311 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-08-31 09751311 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-08-31 09751311 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-08-31 09751311 d:ShareCapital 2024-08-31 09751311 d:ShareCapital 2023-08-31 09751311 d:RetainedEarningsAccumulatedLosses 2024-08-31 09751311 d:RetainedEarningsAccumulatedLosses 2023-08-31 09751311 c:EntityNoLongerTradingButTradedInPast 2023-09-01 2024-08-31 09751311 c:FRS102 2023-09-01 2024-08-31 09751311 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09751311 c:FullAccounts 2023-09-01 2024-08-31 09751311 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09751311 d:WithinOneYear 2024-08-31 09751311 d:WithinOneYear 2023-08-31 09751311 d:BetweenOneFiveYears 2024-08-31 09751311 d:BetweenOneFiveYears 2023-08-31 09751311 4 2023-09-01 2024-08-31 09751311 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 09751311










CHILTERNS HEALTHCARE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
CHILTERNS HEALTHCARE LIMITED
REGISTERED NUMBER: 09751311

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,564,416
2,680,352

Current assets
  

Debtors: amounts falling due within one year
 5 
42,329
18,266

Cash at bank and in hand
  
35
517

  
42,364
18,783

Creditors: amounts falling due within one year
 6 
(2,227,375)
(2,327,571)

Net current liabilities
  
 
 
(2,185,011)
 
 
(2,308,788)

Total assets less current liabilities
  
379,405
371,564

Creditors: amounts falling due after more than one year
 7 
(628,820)
(658,403)

Provisions for liabilities
  

Deferred tax
  
-
(15,233)

Net liabilities
  
(249,415)
(302,072)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(249,515)
(302,172)

  
(249,415)
(302,072)


Page 1

 
CHILTERNS HEALTHCARE LIMITED
REGISTERED NUMBER: 09751311
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 by: 






M Zaki
Director

Date: 28 May 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
CHILTERNS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Chilterns Healthcare Limited, (registered number: 09751311), is a private company limited by shares and incorporated in England and Wales. Its registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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

Going concern

During the year the company ceased to trade. As at 31 August 2024 the liabilities of the company exceeded its assets by £249,415 (2023: £302,072). Included within creditors due within one year is £2,093,856 (2023: £2,120,794) payable to the related company Danaz Healthcare Limited, this includes a bad debt provision to write down the creditor. Property assets have been included at their realisable value. 
There is current uncertainty in timing, but during future periods, Chilterns is looking to be wound down to a dormant company. The Directors of Danaz Healthcare Limited have confirmed that they will continue to support the company while it seeks to realise the sale of the company assets.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 revenue 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.

Page 3

 
CHILTERNS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.5

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.6

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, .

Depreciation is provided on the following basis:

Freehold property
-
2% straight line
Fixtures and fittings
-
15% reducing balance
Office equipment
-
15% reducing balance
Assets under construction
-
not depreciated

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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
CHILTERNS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.11

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.12

Borrowing costs

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

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 5

 
CHILTERNS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.14

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.



3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 27).

Page 6

 
CHILTERNS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Freehold property
Fixtures and fittings
Office equipment
Assets under construction
Total

£
£
£
£
£



Cost or valuation


At 1 September 2023
2,695,416
107,966
18,070
354,174
3,175,626


Disposals
-
(107,966)
(18,070)
-
(126,036)


Transfers between classes
354,174
-
-
(354,174)
-



At 31 August 2024

3,049,590
-
-
-
3,049,590



Depreciation


At 1 September 2023
431,266
55,117
8,891
-
495,274


Charge for the year on owned assets
53,908
-
-
-
53,908


Charge for the year on financed assets
-
(55,117)
(8,891)
-
(64,008)



At 31 August 2024

485,174
-
-
-
485,174



Net book value



At 31 August 2024
2,564,416
-
-
-
2,564,416



At 31 August 2023
2,264,150
52,849
9,179
354,174
2,680,352

Page 7

 
CHILTERNS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Trade debtors
9,652
9,652

Other debtors
32,677
-

Prepayments and accrued income
-
8,614

42,329
18,266



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
43,121
43,121

Trade creditors
58,661
79,803

Amounts owed to other participating interests
2,093,856
2,120,794

Other taxation and social security
22,527
77,328

Other creditors
6,210
3,156

Accruals and deferred income
3,000
3,369

2,227,375
2,327,571





7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
628,820
658,403


The bank loan from Bank of Scotland Plc is secured against the property and undertakings of the Company by virtue of fixed and floating charges.

Page 8

 
CHILTERNS HEALTHCARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
43,121
43,121

Amounts falling due 1-2 years

Bank loans
43,121
43,121

Amounts falling due 2-5 years

Bank loans
129,364
129,364

Amounts falling due after more than 5 years

Bank loans
456,335
485,918

671,941
701,524



9.


Commitments under operating leases

At 31 August 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
-
9,893

Later than 1 year and not later than 5 years
-
12,665

-
22,558


10.


Related party transactions

An amount owed to a related party, Danaz Healthcare Limited, is unlikely to be repaid and therefore a bad debt provision has been included in the accounts for £657,500 (2023: £257,500).

 
Page 9