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Registered number:
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
COMPANY INFORMATION
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DANAZ HEALTHCARE LIMITED
CONTENTS
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DANAZ HEALTHCARE LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The principle activity of Danaz Healthcare Limited during the year was that of providing facilities and services relating to nursing and residential care at Pax Hill Care Homes in Bentley, Farnham, Surrey.
As at the 31st August our dementia residential care unit (EMF) had 30 residents while Pax Hill Care Home had 66 residents. In the year to 31st August 2024 there were 72 arrivals and 78 leavers.
Private enquiries and admission levels remain strong but we note the greater needs of new residents that require additional staffing levels to maintain the high level of care we offer here at Pax Hill. Social Service enquiries have become increasingly unviable as funding available is not meeting care needs assessments. As a result, social service admissions have dropped. Costs have risen significantly in some areas, the most significant increase being to wages following the 9.79% minimum wage increase imposed in April 2024. Other notable increases include food, utilities, insurance and maintenance. Fees have increased to cover the additional costs. Room refurbishment has commenced in our Pax Hill care home with 6 rooms being completed this financial year. Staff retention remains strong enabling us to continue providing excellent service to our residents. At the end of this financial year 47% of our team have been with us for 5 or more years. This dedicated core of care professionals also mentor and support newer team members to ensure standards are consistently maintained. We continue to invest in our employees with competitive benefits, such as paid breaks. Our most significant investment is in staff development and training where we offer a mix of online and in-house training sessions as well as third party and / or nationally recognised courses. In the year ending 31 August 2024 turnover increased from £7,638,983 to £7,962,786 while profit increased from £302,711 to £691,480.
Competition, particularly from large companies, is always a challenge but we will continue to use our unique offering and competitive rates to combat this.
Economic and legislative changes have imposed forced cost and price increases in the past and will impact the company again this year with significant National Insurance and National Minimum Wage increases due in April 2025. Compliance, in particular with the Care Quality Commission regulations, is an ongoing process that we invest a significant amount of resource on. Our investment in staff awareness and training in this area has strengthened our commitment to resident care. Loan liabilities have reduced from £5,321,514 to £4,704,278, since the year end the repayments have continued and no issues have arisen which would prevent the company from continuing to do so.
Despite the challenges facing care home providers at this time, the directors remain optimistic and excited about the future. The care home will continue to operate as previously while the directors adapt strategies to meet changing care needs.
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DANAZ HEALTHCARE LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Room refurbishment will continue to be rolled out this year.
New garden space for residents will be completed. New services will be developed and tested.
This report was approved by the board and signed on its behalf.
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DANAZ HEALTHCARE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The directors present their report and the financial statements for the year ended 31 August 2024.
The directors are responsible for preparing the strategic report, the directors' report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgments 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 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 to enable them to ensure that the financial statements comply with the Companies Act 2006. They 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 profit for the year, after taxation, amounted to £691,480 (2023 - £302,711).
During the year £171,859 (2023: £262,273) of dividends were declared and paid.
The directors who served during the year were:
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DANAZ HEALTHCARE LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
The auditors, Shaw Gibbs (Audit) Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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DANAZ HEALTHCARE LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DANAZ HEALTHCARE LIMITED
We have audited the financial statements of Danaz Healthcare Limited (the 'Company') for the year ended 31 August 2024, which comprise the statement of income and retained earnings, the statement of financial position, the statement of cash flows and the related notes, 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).
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 United Kingdom, including the Financial Reporting Council'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.
In auditing the financial statements, we have concluded that the directors' 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 directors with respect to going concern are described in the relevant sections of this report.
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DANAZ HEALTHCARE LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DANAZ HEALTHCARE LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our auditors' report thereon. The directors are responsible for the other information contained within the Annual Report. 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. 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 course of 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.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.
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 directors' report.
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DANAZ HEALTHCARE LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DANAZ HEALTHCARE LIMITED (CONTINUED)
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 an auditors' report 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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and review of Care Quality Commission reports. We also reviewed the terms of the loans to check if any breaches to requirements set by the bank. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud. This included subjective areas of the accounts, for example investment property valuations and recoverability of debts. We did not identify any key audit matters relating to irregularities, including fraud.
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 auditors' report.
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DANAZ HEALTHCARE LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF DANAZ HEALTHCARE LIMITED (CONTINUED)
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 an auditors' report 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.
for and on behalf of
Statutory Auditors
Wey Court West
Union Road
Surrey
GU9 7PT
27 May 2025
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DANAZ HEALTHCARE LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
REGISTERED NUMBER: 05216447
STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
REGISTERED NUMBER: 05216447
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 15 to 28 form part of these financial statements.
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DANAZ HEALTHCARE LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Danaz Healthcare Limited, (registered number 05216447), is a privately owned company, limited by shares and incorporated in England and Wales. The registered office is disclosed on the Company Information page and the principal activity is disclosed in the Directors Report.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
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.
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revisions affects both current and future periods. Tangible fixed assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing the asset lives, factors such as life cycles and maintenance programmes are taken into account. Residual values consider such things as future market conditions, the remaining life of the asset and projected disposal values. Investement properties are carried at fair value which is estimated by external valuers and directors derived from their assessment of current market values of similar properties adjusted if necessary for any difference in the nature, location or condition of the specific asset.
The whole of the turnover is attributable to providing facilities and services relating to nursing and residential care.
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
9.Taxation (continued)
There are no factors that may affect future tax charge.
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
The 2024 valuations were made by Charters Estates Agents, on an open market value for existing use basis.
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
There are four bank loans outstanding at the year end with different terms in place.
At the year end: £3,329,265 is repayable over the next 11 years and interest is being charged at base plus 1.25%. £645,000 is repayable on demand and interest is being charged at base plus 2.55%. £730,013 is repayable over the next 10 years and interest is being charged at base plus 2.45%. The loans are secured on the following properties: The property known as Pax Hill Nursing and Residential Care Home, Bentley, GU10 5NG. 14 Bonners Field, Bentley, GU10 5LH. 1 Pax Hill, Bentley, GU10 5LH. 11 Bonners Field. Bentley, GU10 5LH. The bank holds a debenture over all assets of the company and a cross corporate guarantee between Danaz Healthcare Ltd and a third party.
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
At the year end the company had a balance of £3,113,865 (2023: £2,732,097) owed from Chilterns Healthcare Limited and Bentley Community Care Limited. Due to uncertainties around operations at these two companies it is uncertain if all of this balance will be recoverable and therefore a provision of £1,040,009 (2023: £611,303) has been included against these debts. The outcome of the course of operations at the two companies is expected to be determined during 2025, the provision is an estimate to reduce the balances to their expected recoverable amount.
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DANAZ HEALTHCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £106,187 (2023: £93,939). Contributions totalling £21,749 (2023: £19,831) were payable to the fund at the balance sheet date and are included in creditors.
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