Registered number
07251252
NIGHTINGALE HOMECARE NORFOLK LTD
Filleted Accounts
30 June 2024
NIGHTINGALE HOMECARE NORFOLK LTD
Registered number: 07251252
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 5,500 6,750
Tangible assets 4 102,867 140,115
108,367 146,865
Current assets
Debtors 5 444,926 375,602
Cash at bank and in hand 134,971 262,237
579,897 637,839
Creditors: amounts falling due within one year 6 (283,732) (399,816)
Net current assets 296,165 238,023
Total assets less current liabilities 404,532 384,888
Creditors: amounts falling due after more than one year 7 (32,693) (50,908)
Provisions for liabilities (25,717) (32,000)
Net assets 346,122 301,980
Capital and reserves
Called up share capital 100 100
Profit and loss account 346,022 301,880
Shareholders' funds 346,122 301,980
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A Bantock
Director
Approved by the board on 16 June 2025
NIGHTINGALE HOMECARE NORFOLK LTD
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Motor vehicles 25% straight line
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 62 59
3 Intangible fixed assets £
Goodwill:
Cost
At 1 July 2023 20,000
At 30 June 2024 20,000
Amortisation
At 1 July 2023 13,250
Provided during the year 1,250
At 30 June 2024 14,500
Net book value
At 30 June 2024 5,500
At 30 June 2023 6,750
Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 July 2023 55,788 135,174 190,962
Additions 2,674 - 2,674
At 30 June 2024 58,462 135,174 193,636
Depreciation
At 1 July 2023 33,950 16,897 50,847
Charge for the year 6,128 33,794 39,922
At 30 June 2024 40,078 50,691 90,769
Net book value
At 30 June 2024 18,384 84,483 102,867
At 30 June 2023 21,838 118,277 140,115
5 Debtors 2024 2023
£ £
Trade debtors 194,169 203,122
Amounts owed by group undertakings and undertakings in which the company has a participating interest 199,881 172,302
Other debtors 50,876 178
444,926 375,602
6 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 20,739 23,263
Amounts owed to group undertakings and undertakings in which the company has a participating interest 155,901 261,003
Taxation and social security costs 44,850 33,729
Other creditors 62,242 81,821
283,732 399,816
7 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 32,693 50,908
8 Controlling party
The directors are the controlling party by virtue of their ability to act in concert. The ultimate controlling party is Nightingale Homecare Group Ltd by virtue of the share capital of the company.
9 Other information
NIGHTINGALE HOMECARE NORFOLK LTD is a private company limited by shares and incorporated in England. Its registered office is:
3 and 4 Taverners Square
Silver Road
Norwich
Norfold
NR3 4SY
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