Hilltop Manor Residential Care Home Limited 03827623 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is that of a residential care home for the elderly. Digita Accounts Production Advanced 6.30.9574.0 true 03827623 2024-04-01 2025-03-31 03827623 2025-03-31 03827623 core:RetainedEarningsAccumulatedLosses 2025-03-31 03827623 core:ShareCapital 2025-03-31 03827623 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 03827623 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 03827623 core:Goodwill 2025-03-31 03827623 core:FurnitureFittingsToolsEquipment 2025-03-31 03827623 bus:SmallEntities 2024-04-01 2025-03-31 03827623 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 03827623 bus:FilletedAccounts 2024-04-01 2025-03-31 03827623 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03827623 bus:RegisteredOffice 2024-04-01 2025-03-31 03827623 bus:CompanySecretaryDirector1 2024-04-01 2025-03-31 03827623 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03827623 core:Goodwill 2024-04-01 2025-03-31 03827623 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 03827623 countries:England 2024-04-01 2025-03-31 03827623 2024-03-31 03827623 core:Goodwill 2024-03-31 03827623 core:FurnitureFittingsToolsEquipment 2024-03-31 03827623 2023-04-01 2024-03-31 03827623 2024-03-31 03827623 core:RetainedEarningsAccumulatedLosses 2024-03-31 03827623 core:ShareCapital 2024-03-31 03827623 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 03827623 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 03827623 core:FurnitureFittingsToolsEquipment 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 03827623

Hilltop Manor Residential Care Home Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2025

 

Hilltop Manor Residential Care Home Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 7

 

Hilltop Manor Residential Care Home Limited

Balance Sheet

as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

69,515

45,942

Current assets

 

Stocks

2,500

1,000

Debtors

6

118,000

56,741

Cash at bank and in hand

 

132,115

199,126

 

252,615

256,867

Creditors: Amounts falling due within one year

7

(196,358)

(203,020)

Net current assets

 

56,257

53,847

Total assets less current liabilities

 

125,772

99,789

Creditors: Amounts falling due after more than one year

7

(10,606)

(20,006)

Provisions for liabilities

(17,379)

(11,253)

Net assets

 

97,787

68,530

Capital and reserves

 

Allotted, called up and fully paid share capital

500

500

Profit and loss account

97,287

68,030

Shareholders' funds

 

97,787

68,530

Registration number: 03827623

 

Hilltop Manor Residential Care Home Limited

Balance Sheet

as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

 

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 17 July 2025 and signed on its behalf by:
 

.........................................
Mrs A J Green
Company secretary and director

 

Hilltop Manor Residential Care Home Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025

1

General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 03827623.

The address of its registered office is:
First Floor
Rosemount House
Huddersfield Road
Elland
West Yorkshire
HX5 0EE

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

 

Hilltop Manor Residential Care Home Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2

Accounting policies (continued)

Government grants

Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

A grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs shall be recognised in income in the period in which it becomes receivable.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures, fittings and equipment

- 10% per annum on a reducing balance basis and 25% per annum on a straight line basis

Goodwill

Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. At 1 April 2017 it was decided that goodwill be written off over 2 years. Provision was made for any impairment.

 

Hilltop Manor Residential Care Home Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2

Accounting policies (continued)

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year was 59 (2024 - 60).

 

Hilltop Manor Residential Care Home Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 April 2024

30,000

30,000

At 31 March 2025

30,000

30,000

Amortisation

At 1 April 2024

30,000

30,000

At 31 March 2025

30,000

30,000

Net book value:

At 31 March 2025

-

-

5

Tangible assets

Fixtures, fittings and equipment
 £

Total
£

Cost

At 1 April 2024

130,958

130,958

Additions

30,236

30,236

Disposals

(1,479)

(1,479)

At 31 March 2025

159,715

159,715

Depreciation

At 1 April 2024

85,016

85,016

Charge for the year

6,378

6,378

Eliminated on disposal

(1,194)

(1,194)

At 31 March 2025

90,200

90,200

Net book value

At 31 March 2025

69,515

69,515

At 31 March 2024

45,942

45,942

 

Hilltop Manor Residential Care Home Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

6

Debtors

Current

2025
£

2024
£

Trade debtors

80,531

51,713

Prepayments and accrued income

37,304

4,891

Other debtors

165

137

 

118,000

56,741

7

Creditors

2025
£

2024
£

Due within one year

 

Trade creditors

 

30,126

36,818

Loans and borrowings

9,400

10,012

Taxation and social security

 

10,799

7,443

Corporation tax liability

 

10,259

45,786

Accruals and deferred income

 

128,098

95,751

Other creditors

 

7,329

6,047

Directors loan accounts

 

347

1,163

 

196,358

203,020

Due after one year

 

Bank loans and overdrafts

10,606

20,006

8

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £13,821 (2024 - £13,404).