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REGISTERED NUMBER: OC307772 (England and Wales)








REPORT OF THE MEMBERS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

ALTOGETHER CARE LLP

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

General Information 1

Report of the Members 2

Report of the Independent Auditors 4

Income Statement 8

Other Comprehensive Income 9

Balance Sheet 10

Reconciliation of Members' Interests 12

Cash Flow Statement 16

Notes to the Cash Flow Statement 17

Notes to the Financial Statements 19


ALTOGETHER CARE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DESIGNATED MEMBERS: Altogether Care - Care at Home Limited
Altogether Care - Care Homes Limited
C L Crocker-Westlake
S P Knell
L M Westlake
B Westlake





REGISTERED OFFICE: 21 Glendinning Avenue
Weymouth
Dorset
DT4 7QF





REGISTERED NUMBER: OC307772 (England and Wales)





AUDITORS: Carter & Coley Limited
Chartered Accountants and Statutory Auditor
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

REPORT OF THE MEMBERS
FOR THE YEAR ENDED 31 AUGUST 2024


The members present their report with the financial statements of the LLP for the year ended 31 August 2024.

PRINCIPAL ACTIVITY
The principal activity of the company is to provide residential care services for the elderly.

REVIEW OF BUSINESS
The company achieved a turnover of £4,387,209 compared to £5,229,190 in the previous year; a decrease of £841,981 (16.1%). The company generated a total profit of £722,248 (2023 - £863,208); a decreased of £140,960 (16.3%).The reduction can be attributed to the sale of a care home in the period.

The limited liability partnership's key financial and other performance indicators during the year were as
follows:

Beds 2024 2023
Revenue per bed 72 60,939 50,281

The company's non-financial key performance indicators are occupancy rates of beds.

Principal risks and uncertainties

Competitive and market risks

The company is subject to competitive markets which it mitigates with competitive pricing and confidence in the quality of care it provides.

Exposure to Credit, Liquidity and Cash Flow Risk

The company's operations include significant contracts with local authorities and primary care trusts to provide care within their care homes. These contracts are for fixed periods of time and the directors are satisfied that the company has limited exposure to credit risk as these services are, essentially, centrally funded and pay within the agreed terms. The company's liquidity risk is managed by ensuring reasonable trade credit payment terms with its suppliers and maintaining significant cash balances.

Regulatory Risk

The care sector is a highly regulated environment requiring specialist skills and training to work within the community. Management ensure all staff have sufficient training to deliver a high standard of care.

DESIGNATED MEMBERS
The designated members during the year under review were:

Altogether Care - Care at Home Limited
Altogether Care - Care Homes Limited
C L Crocker-Westlake
S P Knell
L M Westlake
B Westlake


ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

REPORT OF THE MEMBERS
FOR THE YEAR ENDED 31 AUGUST 2024

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £733,727 (2023 - £863,208 profit).

MEMBERS' INTERESTS

STATEMENT OF MEMBERS' RESPONSIBILITIES
The members are responsible for preparing the Report of the Members and the financial statements in accordance with applicable law and regulations.

Legislation applicable to limited liability partnerships requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under legislation applicable to limited liability partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss of the LLP for that period. In preparing these financial statements, the members are 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 LLP will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP 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 members are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the LLP's auditors are unaware, and each member has taken all the steps that he or she ought to have taken as a member in order to make himself or herself aware of any relevant audit information and to establish that the LLP's auditors are aware of that information.

AUDITORS
The auditors, Carter & Coley Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE MEMBERS:





B Westlake - Designated member


29 May 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ALTOGETHER CARE LLP


Opinion
We have audited the financial statements of Altogether Care LLP (the 'LLP') for the year ended 31 August 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Reconciliation of Members' Interests, 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 LLP's affairs as at 31 August 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 LLP 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 members' 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 LLP'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 members with respect to going concern are described in the relevant sections of this report.

Other information
The members are responsible for the other information. The other information comprises the information in the Report of the Members, 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.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ALTOGETHER CARE LLP


Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Companies Act 2006 as applied to LLPs 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
- we have not received all the information and explanations we require for our audit.

Responsibilities of members
As explained more fully in the Statement of Members' Responsibilities set out on page three, the members are 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 members determine 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 members are responsible for assessing the LLP'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 members either intend to liquidate the LLP or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ALTOGETHER CARE LLP


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:

In order that we can understand the legal and regulatory frameworks that apply to the company we have utilised our existing knowledge of the business and this has been supported by discussions with directors. The audit team are briefed on these laws and regulations so that they can remain vigilant for non-compliance throughout the entire audit process.

The operational regulations which directly affect the financial statements or their notes include:
- Care Quality Commission regulations
- Health and safety laws
- GDPR
- Food hygiene laws
- Employment law and pension law

Any non-compliance with these operational regulations could result in fines and penalties that may have a material impact on the amounts disclosed within the financial statements.

Our method of identifying risks of material misstatement due to fraud include assessing events and conditions within the company that may be more susceptible to fraud due to the opportunities or incentives that exist therein. We have made enquiries to directors regarding their knowledge of any instances of fraud and we have investigated unusual transactions and unexpected relationships. We consider the potential for fraud to be highest in the areas of recognition of income and misappropriation of income.

Audit procedures are designed to respond to risks of material misstatement due to irregularities, including fraud.

As a result of our risk assessment procedures, we have planned and performed the following procedures to identify non-compliance with laws and regulations described above:

- Testing the disclosures contained within the financial statements to supporting evidence and ensuring compliance with relevant laws and regulations identified as having an effect on the financial statements.

- Discussion with directors relating to non-compliance with the laws and regulations identified as having an effect on the financial statements.

- Reviewing Care Quality Commission inspection reports to identify any non-compliance with laws and regulations.

- Performing substantive testing with regards to employees. Ensuring that employment contracts are on file, payroll is being operated correctly and, where necessary, pension deductions are being made.

- Performing analytical procedures to identify unusual and unexpected transactions that indicate potential material misstatement due to fraud.

- Controls related to revenue recognition were reviewed and substantive testing was undertaken to ensure that revenue is recognised in line with the company's accounting policy and in line with accounting standards.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ALTOGETHER CARE LLP


- Risks relating to management override of controls were addressed by testing the appropriateness of journal entries and other adjustments. An assessment of whether accounting estimates are indicative of potential bias was undertaken.

- Unusual transactions were reviewed with directors to ensure that the commercial reasoning was reasonable within the normal course of business.

Due to the inherent limitations of an audit, there is an unavoidable risk that, despite properly planning and performing our audit in accordance with auditing standards, some material misstatements may not have been detected.

Auditing standards limit the audit procedures required to identify non-compliance with other operational laws and regulations to enquiry of directors and management and inspection of any correspondence. If a breach of operational regulations is not evident from relevant correspondence or disclosed to us, an audit is unlikely to detect that breach. In addition, the further removed non-compliance with laws and regulations is from the events and transactions included in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, the risk of not detecting material misstatement due to fraud is higher than the risk of one not being detected through error as fraud may involve deliberate concealment through collusion, forgery, misrepresentations and intentional omissions.

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 LLP's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the LLP'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 LLP and the LLP's members as a body, for our audit work, for this report, or for the opinions we have formed.




Andrew A Clark FCA (Senior Statutory Auditor)
for and on behalf of Carter & Coley Limited
Chartered Accountants and Statutory Auditor
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

29 May 2025

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

INCOME STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024

2024 2023
Notes £    £   

TURNOVER 4,387,209 5,229,190

Cost of sales 2,723,208 3,236,071
GROSS PROFIT 1,664,001 1,993,119

Administrative expenses 966,424 1,064,167
697,577 928,952

Other operating income 47,457 32,437
OPERATING PROFIT 4 745,034 961,389

Interest receivable and similar income 133,115 53,918
878,149 1,015,307

Interest payable and similar expenses 5 144,422 152,099
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS'
REMUNERATION AND PROFIT
SHARES



733,727



863,208

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS'
REMUNERATION AND PROFIT
SHARES



733,727



863,208

Members' remuneration charged as an
expense

6

(733,727

)

(863,208

)
PROFIT FOR THE FINANCIAL YEAR
AVAILABLE FOR DISCRETIONARY
DIVISION AMONG MEMBERS


-


-

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2024

2024 2023
Notes £    £   

PROFIT FOR THE FINANCIAL YEAR
AVAILABLE FOR DISCRETIONARY
DIVISION AMONG MEMBERS


-


-


OTHER COMPREHENSIVE INCOME
Revaluation gains - 2,048,827
OTHER COMPREHENSIVE INCOME
FOR THE YEAR

-

2,048,827
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

-

2,048,827

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 7 81,373 108,499
Tangible assets 8 12,299,278 14,410,104
12,380,651 14,518,603

CURRENT ASSETS
Stocks 9 10,692 16,167
Debtors 10 2,702,583 2,402,866
Cash at bank and in hand 5,158,008 1,948,655
7,871,283 4,367,688
CREDITORS
Amounts falling due within one year 11 606,252 636,838
NET CURRENT ASSETS 7,265,031 3,730,850
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,645,682

18,249,453

CREDITORS
Amounts falling due after more than one
year

12

3,154,431

3,386,007
NET ASSETS ATTRIBUTABLE TO
MEMBERS

16,491,251

14,863,446

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

BALANCE SHEET - continued
31 AUGUST 2024

2024 2023
Notes £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

16

3,522,242

1,894,437

MEMBERS' OTHER INTERESTS
Capital accounts 10,700,000 10,700,000
Revaluation reserve 17 2,269,009 2,269,009
16,491,251 14,863,446

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 16 3,522,242 1,894,437
Members' other interests 12,969,009 12,969,009
Amounts due from members 10 (1,027,370 ) (696,027 )
15,463,881 14,167,419


The financial statements were approved by the members of the LLP and authorised for issue on 29 May 2025 and were signed by:





B Westlake - Designated member

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 AUGUST 2024


EQUITY
Members' other interests
Members'
capital
(classified
as Revaluation Other
equity) reserve reserves Total
£    £    £    £   
Balance at 1 September 2023 10,700,000 2,269,009 - 12,969,009
Members' remuneration charged as an expense,
including employment and retirement benefit
costs


-


-


-


-
Profit for the financial year available for
discretionary division among members

-

-

-

-
Members' interests after profit for the year 10,700,000 2,269,009 - 12,969,009
Introduced by members - - - -
Drawings on account and distributions of profit - - - -
Balance at 31 August 2024 10,700,000 2,269,009 - 12,969,009


ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 AUGUST 2024

DEBT TOTAL
Loans and other debts due to MEMBERS'
members less any amounts due INTERESTS
from members in debtors
Other
amounts Total
£    £   
Amount due to members 1,894,437
Amount due from members (696,027 )
Balance at 1 September 2023 1,198,410 14,167,419
Members' remuneration charged as an expense,
including employment and retirement benefit
costs


733,727


733,727


Profit for the financial year available for
discretionary division among members

-

-

Members' interests after profit for the year 1,932,137 14,901,146
Introduced by members 2,043,426 2,043,426
Drawings on account and distributions of profit (1,480,691 ) (1,480,691 )
Amount due to members 3,522,242
Amount due from members (1,027,370 )
Balance at 31 August 2024 2,494,872 15,463,881

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 AUGUST 2024

EQUITY
Members' other interests
Members'
capital
(classified
as Revaluation Other
equity) reserve reserves Total
£    £    £    £   
Balance at 1 September 2022 13,200,000 220,182 - 13,420,182
Members' remuneration charged as an expense,
including employment and retirement benefit
costs


-


-


-


-
Profit for the financial year available for
discretionary division among members

-

-

-

-
Members' interests after profit for the year 13,200,000 220,182 - 13,420,182
Gain in period - 2,048,827 - 2,048,827
Introduced by members - - - -
Repayments of capital (2,500,000 ) - - (2,500,000 )
Drawings on account and distributions of profit - - - -
Balance at 31 August 2023 10,700,000 2,269,009 - 12,969,009


ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 AUGUST 2024

DEBT TOTAL
Loans and other debts due to MEMBERS'
members less any amounts due INTERESTS
from members in debtors
Other
amounts Total
£    £   
Amount due to members 483,583
Amount due from members (2,236,881 )
Balance at 1 September 2022 (1,753,298 ) 11,666,884
Members' remuneration charged as an expense,
including employment and retirement benefit
costs


863,208


863,208


Profit for the financial year available for
discretionary division among members

-

-

Members' interests after profit for the year (890,090 ) 12,530,092
Gain in period - 2,048,827
Introduced by members 3,187,824 3,187,824
Repayments of capital - (2,500,000 )
Drawings on account and distributions of profit (1,099,324 ) (1,099,324 )
Amount due to members 1,894,437
Amount due from members (696,027 )
Balance at 31 August 2023 1,198,410 14,167,419

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024

2024 2023
Notes £    £   
Cash flows from operating activities
Cash generated from operations 2 838,157 1,052,006
Interest paid (144,422 ) (152,099 )
Net cash from operating activities 693,735 899,907

Cash flows from investing activities
Purchase of tangible fixed assets - (54,904 )
Sale of tangible fixed assets 2,033,257 -
Interest received 133,115 53,918
Net cash from investing activities 2,166,372 (986 )

Transactions with members and former members
Payments to members (1,480,691 ) (3,599,324 )
Contributions by members 2,043,426 3,187,824
562,735 (411,500 )

Cash flows from other financing activities
Loan repayments in year (207,268 ) (199,023 )
Net cash from financing activities 355,467 (610,523 )

Increase in cash and cash equivalents 3,215,574 288,398
Cash and cash equivalents at beginning
of year

3

1,922,925

1,634,527

Cash and cash equivalents at end of year 3 5,138,499 1,922,925

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024


1. CLASSIFICATION OF SHARE OF PROFITS IN THE CASH FLOW STATEMENT

Share of profits have been included within operating cash flows.

2. RECONCILIATION OF PROFIT FOR THE FINANCIAL YEAR AVAILABLE FOR
DISCRETIONARY DIVISION AMONG MEMBERS TO CASH GENERATED FROM
OPERATIONS

2024 2023
£    £   
Profit for the financial year available for discretionary division among
members

-

-
Members' remuneration charged as an expense 733,727 863,208
Depreciation charges 75,452 82,168
Loss on disposal of fixed assets 29,243 -
Finance costs 144,422 152,099
Finance income (133,115 ) (53,918 )
849,729 1,043,557
Decrease in stocks 5,475 -
Decrease/(increase) in trade and other debtors 31,626 (2,479 )
(Decrease)/increase in trade and other creditors (48,673 ) 10,928
Cash generated from operations 838,157 1,052,006

3. 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 August 2024
31/8/24 1/9/23
£    £   
Cash and cash equivalents 5,158,008 1,948,655
Bank overdrafts (19,509 ) (25,730 )
5,138,499 1,922,925
Year ended 31 August 2023
31/8/23 1/9/22
£    £   
Cash and cash equivalents 1,948,655 1,658,231
Bank overdrafts (25,730 ) (23,704 )
1,922,925 1,634,527


ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024


4. ANALYSIS OF CHANGES IN NET DEBT

Other
non-cash
At 1/9/23 Cash flow changes At 31/8/24
£    £    £    £   
Net cash
Cash at bank
and in hand 1,948,655 3,209,353 5,158,008
Bank overdrafts (25,730 ) 6,221 (19,509 )
1,922,925 3,215,574 5,138,499
Debt
Debts falling due
within 1 year (208,611 ) (24,308 ) - (232,919 )
Debts falling due
after 1 year (3,386,007 ) 231,576 - (3,154,431 )
(3,594,618 ) 207,268 - (3,387,350 )
Net (debt)/funds (before
members' debt) (1,671,693 ) 3,422,842 - 1,751,149

Loans and other debts
due to members
Other amounts
due to members (1,894,437 ) (562,735 ) (1,065,070 ) (3,522,242 )
Net debt (3,566,130 ) 2,860,107 (1,065,070 ) (1,771,093 )

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Altogether Care LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received. excluding discounts, rebates, VAT and other sales tax or duty.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

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.

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 - see below
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Land and buildings is made up of two distinct class of assets. The first class, care homes, are held at valuation and no depreciation has been charged in the year. The second class of assets relates to residential homes used in the trade of the LLP to provide rental housing for members of staff. This class of assets is made up of land which has not been depreciated and buildings which have been depreciated on a 100 year straight line basis.

Fixed assets are initially recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION
2024 2023
£    £   
Wages and salaries 2,441,648 2,931,928
Social security costs 223,921 264,696
Other pension costs 44,843 51,952
2,710,412 3,248,576

The average number of employees during the year was as follows:
2024 2023

Admin 4 4
Care 101 120
105 124

4. OPERATING PROFIT

The operating profit is stated after charging:

2024 2023
£    £   
Hire of plant and machinery 30,281 29,143
Other operating leases 4,800 378
Depreciation - owned assets 48,326 55,044
Loss on disposal of fixed assets 29,243 -
Goodwill amortisation 27,126 27,125
Auditors' remuneration 11,434 7,500

5. INTEREST PAYABLE AND SIMILAR EXPENSES
2024 2023
£    £   
Bank loan interest 144,422 152,099

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


6. INFORMATION IN RELATION TO MEMBERS
2024 2023
£    £   
Members' remuneration charged as an expense
Share of profits/(losses) (550,273 ) (420,792 )
Partners' interest on capital 1,284,000 1,284,000
Total remuneration 733,727 863,208

2024 2023
£    £   
The amount of profit attributable to the member with the largest entitlement was
431,884

484,784

2024 2023

The average number of members during the year was 6 6

7. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 542,500
AMORTISATION
At 1 September 2023 434,001
Amortisation for year 27,126
At 31 August 2024 461,127
NET BOOK VALUE
At 31 August 2024 81,373
At 31 August 2023 108,499

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


8. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 September 2023 14,445,287 555,727 142,750 37,271 15,181,035
Disposals (2,062,500 ) - - - (2,062,500 )
At 31 August 2024 12,382,787 555,727 142,750 37,271 13,118,535
DEPRECIATION
At 1 September 2023 178,100 464,426 91,134 37,271 770,931
Charge for year 21,726 13,696 12,904 - 48,326
At 31 August 2024 199,826 478,122 104,038 37,271 819,257
NET BOOK VALUE
At 31 August 2024 12,182,961 77,605 38,712 - 12,299,278
At 31 August 2023 14,267,187 91,301 51,616 - 14,410,104

Cost or valuation at 31 August 2024 is represented by:

Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
Valuation in 2004 1,754,601 - - - 1,754,601
Valuation in 2006 120,399 - - - 120,399
Valuation in 2009 2,619,719 - - - 2,619,719
Valuation in 2019 (56,241 ) - - - (56,241 )
Valuation in 2023 2,048,827 - - - 2,048,827
Cost 5,895,482 555,727 142,750 37,271 6,631,230
12,382,787 555,727 142,750 37,271 13,118,535

Freehold properties were valued on an open market basis on 31 August 2024 by the members. .

9. STOCKS
2024 2023
£    £   
Stocks 10,692 16,167

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


10. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 381,913 379,768
Amounts due from members 1,027,370 696,027
Other debtors 215,330 201,202
Prepayments and accrued income 61,764 110,067
1,686,377 1,387,064

Amounts falling due after more than one year:
Other debtors 1,016,206 1,015,802

Aggregate amounts 2,702,583 2,402,866

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 13) 252,428 234,341
Trade creditors 177,878 213,341
Social security and other taxes 48,430 62,722
Other creditors 7,499 11,376
Accruals and deferred income 120,017 115,058
606,252 636,838

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans (see note 13) 3,154,431 3,386,007

13. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 19,509 25,730
Bank loans - less than 1 yr 232,919 208,611
252,428 234,341

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


13. LOANS - continued
2024 2023
£    £   
Amounts falling due between one and two years:
Bank loans - 1-2 years 241,636 216,418

Amounts falling due between two and five years:
Bank loans - 2-5 years 1,060,421 949,751

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,852,374 2,219,838

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 5,834 6,364

15. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 3,387,350 3,594,618

The bank loan is secured against all assets of the LLP.

16. LOANS AND OTHER DEBTS DUE TO MEMBERS
2024 2023
£    £   
Amounts owed to members in respect of profits 3,522,242 1,894,437

Falling due within one year 3,522,242 1,894,437

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


17. RESERVES
Revaluation
reserve
£   
At 1 September 2023 2,269,009
At 31 August 2024 2,269,009

18. CONTINGENT LIABILITIES

Altogether Care LLP is a member of a VAT group in which Altogether Care - Contract Management Ltd is the representative member. Altogether Care LLP is jointly and severally liable for any VAT debts that occur as a result of filings made on behalf of this group. At the balance sheet date the total amount owed to HM Revenue and Customs by Altogether Care - Contract Management Ltd in respect of VAT is £90,952 (2023 - £189,055).

ALTOGETHER CARE LLP (REGISTERED NUMBER: OC307772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


19. RELATED PARTY DISCLOSURES

Altogether Care - Care at Home Ltd

A company under common control and a member of the LLP.

At the balance sheet date Altogether Care LLP had received loans from Altogether Care - Care at Home Ltd of £2,894,330 (2023 - £1,180,456). These loans are interest free and repayable on demand. These loans are disclosed within loans and other debts due to members.

At the balance sheet date Altogether Care - Care at Home Ltd had received loans from Altogether Care LLP of £1,016,205 (2023 - £1,078,385). These loans bear interest at a market rate and are repayable in installments as disclosed within the financial statements.

Altogether Care - Care Homes Ltd

A company under common control and a member of the LLP.

At the balance sheet date Altogether Care LLP had received loans from Altogether Care - Care Homes Ltd of £627,912 (2023 - £644,600).These loans are interest free and repayable on demand. These loans are disclosed within loans and other debts due to members.

Altogether Care - Contract Management Ltd

A company under common control.

At the balance sheet date Altogether Care - Contract Management Ltd had received loans from Altogether Care LLP of £203,449 (2023 - £126,739). These loans are interest free and repayable on demand. These loans are disclosed within debtors falling due within one year.

Imagine Dressage Ltd

A company in which a partner of Altogether Care LLP is the sole director and shareholder.

At the balance sheet date Imagine Dressage Ltd had received loans from Altogether Care - Care at Home Ltd of £49,000 (2023 - £49,000).

The accounts for Imagine Dressage Ltd indicate that it is unlikely that the loan can be repaid and full provision has been made for the original capital sum of £49,000.

This loan was interest free and repayable on demand and was disclosed within debtors falling due within one year.

Butt Farm

A partnership under common control.

During the period Altogether Care LLP paid rent to Butt Farm of £68,919 (2023 - £68,052).