Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-312025-05-2869falsefalse2024-02-01Residential care home.66truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01746888 2024-02-01 2025-01-31 01746888 2023-02-01 2024-01-31 01746888 2025-01-31 01746888 2024-01-31 01746888 c:Director4 2024-02-01 2025-01-31 01746888 d:Buildings 2024-02-01 2025-01-31 01746888 d:Buildings 2025-01-31 01746888 d:Buildings 2024-01-31 01746888 d:Buildings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 01746888 d:MotorVehicles 2024-02-01 2025-01-31 01746888 d:MotorVehicles 2025-01-31 01746888 d:MotorVehicles 2024-01-31 01746888 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 01746888 d:FurnitureFittings 2024-02-01 2025-01-31 01746888 d:FurnitureFittings 2025-01-31 01746888 d:FurnitureFittings 2024-01-31 01746888 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 01746888 d:ComputerEquipment 2024-02-01 2025-01-31 01746888 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 01746888 d:FreeholdInvestmentProperty 2024-02-01 2025-01-31 01746888 d:FreeholdInvestmentProperty 2025-01-31 01746888 d:FreeholdInvestmentProperty 2024-01-31 01746888 d:CurrentFinancialInstruments 2025-01-31 01746888 d:CurrentFinancialInstruments 2024-01-31 01746888 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 01746888 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 01746888 d:ShareCapital 2025-01-31 01746888 d:ShareCapital 2024-01-31 01746888 d:CapitalRedemptionReserve 2025-01-31 01746888 d:CapitalRedemptionReserve 2024-01-31 01746888 d:RevaluationReserve 2025-01-31 01746888 d:RevaluationReserve 2024-01-31 01746888 d:RetainedEarningsAccumulatedLosses 2025-01-31 01746888 d:RetainedEarningsAccumulatedLosses 2024-01-31 01746888 c:FRS102 2024-02-01 2025-01-31 01746888 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 01746888 c:FullAccounts 2024-02-01 2025-01-31 01746888 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 01746888 d:WithinOneYear 2025-01-31 01746888 d:WithinOneYear 2024-01-31 01746888 d:BetweenOneFiveYears 2025-01-31 01746888 d:BetweenOneFiveYears 2024-01-31 01746888 5 2024-02-01 2025-01-31 01746888 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 01746888 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 01746888 d:OtherDeferredTax 2025-01-31 01746888 d:OtherDeferredTax 2024-01-31 01746888 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 01746888










COXBENCH HALL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

 
COXBENCH HALL LIMITED
REGISTERED NUMBER: 01746888

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
626,035
617,680

Investment property
 5 
320,633
113,027

  
946,668
730,707

Current assets
  

Stocks
  
3,823
3,997

Debtors: amounts falling due within one year
 6 
31,756
24,518

Cash at bank and in hand
  
412,981
679,393

  
448,560
707,908

Creditors: amounts falling due within one year
 7 
(297,130)
(428,238)

Net current assets
  
 
 
151,430
 
 
279,670

Total assets less current liabilities
  
1,098,098
1,010,377

Provisions for liabilities
  

Deferred tax
 8 
(26,281)
(13,513)

Net assets
  
1,071,817
996,864


Capital and reserves
  

Called up share capital 
  
38,708
38,708

Revaluation reserve
  
101,123
102,016

Capital redemption reserve
  
6,492
6,492

Profit and loss account
  
925,494
849,648

  
1,071,817
996,864


Page 1

 
COXBENCH HALL LIMITED
REGISTERED NUMBER: 01746888
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

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 comprehensive income 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 on 28 May 2025.




D G Winfield
Director

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

Page 2

 
COXBENCH HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

Coxbench Hall Limited is a private company limited by shares, incorporated in England and Wales (registered number: 01746888). Its registered office is Coxbench Hall, Alfreton Road, Coxbench, Derby, DE21 5BB. The principal activity of the Company throughout the year continued to be that of a residential care home.

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 company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue recognition

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover, which largely comprises residential care fees, is measured as the fair value of the consideration received or receivable, net of value added tax, and is recognised at the point of delivery of the service.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

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 Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 3

 
COXBENCH HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

Tax is recognised in the profit or loss, except that deferred tax arising from revaluation surpluses on tangible fixed assets, excluding investment properties, is taken to the revaluation reserve.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet 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 Balance Sheet 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.

 
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.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

The depreciation rates used are:

Freehold property
-
2% straight line
Motor vehicles
-
25% reducing balance
Fixtures and fittings
-
20% reducing balance
Computer equipment
-
33.3% straight line

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

Revaluation of tangible fixed assets

Individual freehold properties are carried at current year market value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the Balance Sheet date.

Page 4

 
COXBENCH HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.8

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.9

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction,  the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 69 (2024 - 66).

Page 5

 
COXBENCH HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


Tangible fixed assets





Freehold land and buildings
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 February 2024
899,564
12,415
468,437
1,380,416


Additions
-
7,456
34,597
42,053


Disposals
-
(12,415)
-
(12,415)



At 31 January 2025

899,564
7,456
503,034
1,410,054



Depreciation


At 1 February 2024
351,189
11,110
400,437
762,736


Charge for the year on owned assets
13,992
1,453
17,002
32,447


Disposals
-
(11,164)
-
(11,164)



At 31 January 2025

365,181
1,399
417,439
784,019



Net book value



At 31 January 2025
534,383
6,057
85,595
626,035



At 31 January 2024
548,375
1,305
68,000
617,680

Cost or valuation at 31 January 2025 is as follows:

Land and buildings
£


At cost
289,490
At valuation:

Revalued in 1990 on an open market basis
610,074



899,564

Page 6

 
COXBENCH HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

           4.Tangible fixed assets (continued)

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:

2025
2024
£
£



Cost
520,395
520,395

Accumulated depreciation
(240,683)
(233,375)

Net book value
279,712
287,020


5.


Investment property


Freehold investment property

£



Valuation


At 1 February 2024
113,027


Additions at cost
207,606



At 31 January 2025
320,633

The 2025 valuations were made by the directors, on an open market value for existing use basis.





6.


Debtors

2025
2024
£
£


Trade debtors
10,278
9,095

Other debtors
6,059
2,375

Prepayments and accrued income
15,419
13,048

31,756
24,518


Page 7

 
COXBENCH HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Payments received on account
87,912
101,350

Trade creditors
45,307
24,970

Corporation tax
13,545
66,085

Other taxation and social security
18,577
18,109

Other creditors
131,789
217,724

297,130
428,238



8.


Deferred taxation




2025


£






At beginning of year
13,513


Charged to profit or loss
12,768



At end of year
26,281

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
27,102
21,515

Movement in provisions
(821)
(8,002)

26,281
13,513


9.


Pension commitments

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 £17,817 (2024 - £45,722). Contributions totalling £4,035 (2024 - £34,035) were payable to the fund at the balance sheet date and are included in creditors.

Page 8

 
COXBENCH HALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

10.


Commitments under operating leases

At 31 January 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
1,198
2,396

Later than 1 year and not later than 5 years
-
1,198

1,198
3,594

 
Page 9