Registered number
09600407
Every Sensation Care Limited
Filleted Accounts
31 October 2024
Every Sensation Care Limited
Registered number: 09600407
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 5,426,809 5,430,966
Current assets
Stocks 8,356 5,421
Debtors 4 756,321 519,694
Cash at bank and in hand 364,006 132,235
1,128,683 657,350
Creditors: amounts falling due within one year 5 (356,414) (355,148)
Net current assets 772,269 302,202
Total assets less current liabilities 6,199,078 5,733,168
Creditors: amounts falling due after more than one year 6 (3,982,469) (4,080,809)
Net assets 2,216,609 1,652,359
Capital and reserves
Called up share capital 6 1,237 1,237
Revaluation reserve 7 1,037,500 1,037,500
Profit and loss account 1,177,872 613,622
Shareholders' funds 2,216,609 1,652,359
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 T Younas
Director
Approved by the board on 7 March 2025
Every Sensation Care Limited
Notes to the Accounts
for the year ended 31 October 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.
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:
Freehold buildings 0% over 50 years
Leasehold land and buildings N/A - over the lease term
Plant and machinery N/A - over 5 years
Fixtures, fittings, tools and equipment 18% reducing balance
Motor vehicles 18% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
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 178 172
3 Tangible fixed assets
Land and buildings Fixtures & fittings Motor vehicles Total
Cost £ £ £ £
At 1 November 2023 4,370,373 36,171 10,764 4,417,308
Surplus on revaluation 1,037,500 - - 1,037,500
At 31 October 2024 5,407,873 36,171 10,764 5,454,808
Depreciation
At 1 November 2023 - 20,315 3,527 23,842
Charge for the year - 2,854 1,303 4,157
At 31 October 2024 - 23,169 4,830 27,999
Net book value
At 31 October 2024 5,407,873 13,002 5,934 5,426,809
At 31 October 2023 5,407,873 15,856 7,237 5,430,966
The land and buildings were revalued and in the opinion of the directors, the net closing book value of freehold and buildings is an accurate reflection of the market value as at 31 October 2024. No depreciation has been charged because the market value is greater than cost and net book value.
4 Debtors 2024 2023
£ £
Trade debtors 260,250 219,570
Other debtors 496,071 300,124
756,321 519,694
Trade Debtors - the amount of £260,250 (2023 - £219,570) - representing the fees outstanding
from residents.
Other Debtors - Included in these debtors are the amounts £496,071 (2023-£300,124)-representing
the amount owed by group undertaknings and undertaking in which the company or shareholders
have a participating interest.
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 196,768 40,270
Other creditors 159,646 314,878
356,414 355,148
Other Creditors - Included in these creditors are the amounts £159,646 (2023 - £314,878)
representing the amount of accrued expenses.
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 3,882,469 3,900,284
Other creditors 100,000 180,525
3,982,469 4,080,809
Bank loan - the bank loan is secured by way of debenture and legal charges over the property
owned by the company.
Other Creditors - Included in these creditors are the amounts £100,000 (2023 - £180,525)
representing the amount owed by group undertaknings and undertaking in which the company or
shareholders have a participating interest.
7 Revaluation reserve 2024 2023
£ £
Gain on revaluation of land and buildings 1,037,500 1,037,500
At 31 October 2024 1,037,500 1,037,500
8 Other information
Every Sensation Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
Younas House
Pelham Court
1 Pelham Road
Nottingham
NG5 1AP
Every Sensation Care Limited 09600407 false 2023-11-01 2024-10-31 2024-10-31 VT Final Accounts April 2025 Mr T Younas No description of principal activity 09600407 2022-11-01 2023-10-31 09600407 core:RevaluationReserve core:LandBuildings 2022-11-01 2023-10-31 09600407 core:WithinOneYear 2023-10-31 09600407 core:AfterOneYear 2023-10-31 09600407 core:ShareCapital 2023-10-31 09600407 core:OtherReservesSubtotal 2023-10-31 09600407 core:RetainedEarningsAccumulatedLosses 2023-10-31 09600407 core:RevaluationReserve 2023-10-31 09600407 2023-11-01 2024-10-31 09600407 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09600407 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 09600407 bus:Director40 2023-11-01 2024-10-31 09600407 1 2023-11-01 2024-10-31 09600407 2 2023-11-01 2024-10-31 09600407 core:LandBuildings 2023-11-01 2024-10-31 09600407 core:PlantMachinery 2023-11-01 2024-10-31 09600407 core:RevaluationReserve core:LandBuildings 2023-11-01 2024-10-31 09600407 countries:England 2023-11-01 2024-10-31 09600407 bus:FRS102 2023-11-01 2024-10-31 09600407 bus:FilletedAccounts 2023-11-01 2024-10-31 09600407 2024-10-31 09600407 core:WithinOneYear 2024-10-31 09600407 core:AfterOneYear 2024-10-31 09600407 core:ShareCapital 2024-10-31 09600407 core:OtherReservesSubtotal 2024-10-31 09600407 core:RetainedEarningsAccumulatedLosses 2024-10-31 09600407 core:LandBuildings 2024-10-31 09600407 core:PlantMachinery 2024-10-31 09600407 core:RevaluationReserve 2024-10-31 09600407 2023-10-31 09600407 core:LandBuildings 2023-10-31 09600407 core:PlantMachinery 2023-10-31 iso4217:GBP xbrli:pure