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Westheath Care Homes (Staffing) Ltd

Annual Report and Unaudited Financial Statements
Year Ended 31 October 2024

Registration number: 07793692

 

Westheath Care Homes (Staffing) Ltd

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

Westheath Care Homes (Staffing) Ltd

Balance Sheet

31 October 2024

Note

2024
£

2023
£

Current assets

 

Debtors

4

83,075

214,674

Cash at bank and in hand

 

70

1,253

 

83,145

215,927

Creditors: Amounts falling due within one year

5

(71,008)

(208,092)

Net assets

 

12,137

7,835

Capital and reserves

 

Called up share capital

6

101

101

Profit and loss account

12,036

7,734

Shareholders' funds

 

12,137

7,835

 

Westheath Care Homes (Staffing) Ltd

Balance Sheet

31 October 2024

For the financial year ending 31 October 2024 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 and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 21 July 2025 and signed on its behalf by:
 

.........................................
Mr Stephen Difford
Director

Company Registration Number: 07793692

 

Westheath Care Homes (Staffing) Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Barn
Clann House
Clann Lane
Bodmin
Cornwall
PL30 5HD

These financial statements were authorised for issue by the Board on 21 July 2025.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Westheath Care Homes (Staffing) Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 October 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 184 (2023 - 160).

4

Debtors

Note

2024
£

2023
£

Amounts owed by related parties

7

63,101

-

Amounts due for taxation

 

19,885

19,885

Director loan account

 

89

194,789

   

83,075

214,674

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

67,408

121,631

Accruals and deferred income

3,600

3,600

Other creditors

-

82,861

71,008

208,092

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

101

101

101

101

       
 

Westheath Care Homes (Staffing) Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 October 2024

7

Related party transactions

Transactions with directors

2024

At 1 November 2023
£

Repayments by director
£

At 31 October 2024
£

Mr Leander Difford

Mr & Mrs L Difford

90,291

(90,202)

89

Mr Stephen Difford

Mr & Mrs S Difford

104,499

(104,499)

-

Income and receivables from related parties

2024

Entities under common control
£

Rendering of services

3,986,564

2023

Entities under common control
£

Rendering of services

3,658,062

Summary of transactions with all entities with joint control or significant interest

During the year Westheath Care Homes (Staffing) Ltd provided staff to Westheath Care Homes Ltd, a company owned by the directors and shareholders Mr S Difford and Mrs K Difford. As at 31 October 2024, the balance due from Westheath Care Homes Ltd was £63,101 (31 October 2023 - £45,683 due to Westheath Care Homes Ltd). The loan carried no interest and is repayable on demand.


Barclays Bank Plc holds a fixed charge, floating charge (covering all property or undertaking of the company) and a negative pledge over the company for property owned personally by the shareholders but under the companys control.