IRIS Accounts Production v25.1.3.33 07589191 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh075891912024-03-31075891912025-03-31075891912024-04-012025-03-31075891912023-03-31075891912023-04-012024-03-31075891912024-03-3107589191ns15:EnglandWales2024-04-012025-03-3107589191ns14:PoundSterling2024-04-012025-03-3107589191ns10:Director12024-04-012025-03-3107589191ns10:Director22024-04-012025-03-3107589191ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3107589191ns10:SmallEntities2024-04-012025-03-3107589191ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3107589191ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3107589191ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3107589191ns10:FullAccounts2024-04-012025-03-310758919112024-04-012025-03-3107589191ns10:RegisteredOffice2024-04-012025-03-3107589191ns5:CurrentFinancialInstruments2025-03-3107589191ns5:CurrentFinancialInstruments2024-03-3107589191ns5:Non-currentFinancialInstruments2025-03-3107589191ns5:Non-currentFinancialInstruments2024-03-3107589191ns5:ShareCapital2025-03-3107589191ns5:ShareCapital2024-03-3107589191ns5:RetainedEarningsAccumulatedLosses2025-03-3107589191ns5:RetainedEarningsAccumulatedLosses2024-03-3107589191ns5:NetGoodwill2024-04-012025-03-3107589191ns5:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3107589191ns5:PlantMachinery2024-04-012025-03-3107589191ns5:NetGoodwill2024-03-3107589191ns5:NetGoodwill2025-03-3107589191ns5:NetGoodwill2024-03-3107589191ns5:PlantMachinery2024-03-3107589191ns5:PlantMachinery2025-03-3107589191ns5:PlantMachinery2024-03-3107589191ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3107589191ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3107589191ns5:DeferredTaxation2024-03-3107589191ns5:DeferredTaxation2025-03-31
REGISTERED NUMBER: 07589191 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

St Judes Residential Home Limited

St Judes Residential Home Limited (Registered number: 07589191)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


St Judes Residential Home Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Miss L M Bourne
Miss K F Stephens





REGISTERED OFFICE: C/O APC Accountancy
73 Gilkes Street
Middlesbrough
TS1 5EH





REGISTERED NUMBER: 07589191 (England and Wales)





ACCOUNTANTS: APC Accountancy
Chartered Accountants
73 Gilkes Street
Middlesbrough
TS1 5EH

St Judes Residential Home Limited (Registered number: 07589191)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 25,500 29,750
Tangible assets 5 102,779 49,139
128,279 78,889

CURRENT ASSETS
Debtors 6 1,055,346 909,199
Cash at bank and in hand 315,317 352,593
1,370,663 1,261,792
CREDITORS
Amounts falling due within one year 7 82,442 93,392
NET CURRENT ASSETS 1,288,221 1,168,400
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,416,500

1,247,289

CREDITORS
Amounts falling due after more than one
year

8

-

(2,337

)

PROVISIONS FOR LIABILITIES 9 (25,694 ) (12,284 )
NET ASSETS 1,390,806 1,232,668

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,390,706 1,232,568
1,390,806 1,232,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

St Judes Residential Home Limited (Registered number: 07589191)

Balance Sheet - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2025 and were signed on its behalf by:




Miss L M Bourne - Director



Miss K F Stephens - Director


St Judes Residential Home Limited (Registered number: 07589191)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

St Judes Residential Home Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These accounts replace the original accounts, are now the statutory accounts and are prepared as they were at the date of the original accounts.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual
provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


St Judes Residential Home Limited (Registered number: 07589191)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 85,000
AMORTISATION
At 1 April 2024 55,250
Charge for year 4,250
At 31 March 2025 59,500
NET BOOK VALUE
At 31 March 2025 25,500
At 31 March 2024 29,750

St Judes Residential Home Limited (Registered number: 07589191)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 165,288
Additions 67,882
At 31 March 2025 233,170
DEPRECIATION
At 1 April 2024 116,149
Charge for year 14,242
At 31 March 2025 130,391
NET BOOK VALUE
At 31 March 2025 102,779
At 31 March 2024 49,139

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 60,932 59,877
Other debtors 994,414 849,322
1,055,346 909,199

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 2,337 4,006
Taxation and social security 76,235 85,650
Other creditors 3,870 3,736
82,442 93,392

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 2,337

9. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 25,694 12,284

St Judes Residential Home Limited (Registered number: 07589191)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 12,284
Timing difference 13,410
Balance at 31 March 2025 25,694

10. RELATED PARTY DISCLOSURES

The company is a subsidiary of St Judes Residential Home LK Limited.

The company is under the ultimate control of its directors.

As at the 31st March 2025 the directors owed the company £57,167, this was repaid on 30th June 2025 (2024: £24,842).

As at the 31st March 2025 the company was owed £920,938 by St Judes Residential Home LK Limited (2024: £812,200).

During the year the company paid rent of £29,600 (2024: £29,600) to St Judes Residential Home LK Ltd.