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REGISTERED NUMBER: 06487630 (England and Wales)















Financial Statements for the Year Ended 30 November 2024

for

PH Care Limited

PH Care Limited (Registered number: 06487630)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


PH Care Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mr P J Rogerson
Mrs K L Rogerson





SECRETARY: Mrs K L Rogerson





REGISTERED OFFICE: 17-19 Park Street
Lytham
Lancashire
FY52HA





REGISTERED NUMBER: 06487630 (England and Wales)





ACCOUNTANTS: Ashworth Treasure Limited
Chartered Accountants
17-19 Park Street
Lytham
Lancashire
FY8 5LU

PH Care Limited (Registered number: 06487630)

Abridged Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,817,033 2,325,878
Investments 6 548,898 548,998
2,365,931 2,874,876

CURRENT ASSETS
Debtors 490,872 602,489
Cash at bank 17,649 4,755
508,521 607,244
CREDITORS
Amounts falling due within one year 844,197 748,828
NET CURRENT LIABILITIES (335,676 ) (141,584 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,030,255

2,733,292

CREDITORS
Amounts falling due after more than one
year

7

(331,316

)

(1,733,092

)

PROVISIONS FOR LIABILITIES (90,702 ) (70,048 )
NET ASSETS 1,608,237 930,152

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,607,237 929,152
SHAREHOLDERS' FUNDS 1,608,237 930,152

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

PH Care Limited (Registered number: 06487630)

Abridged Balance Sheet - continued
30 November 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 July 2025 and were signed on its behalf by:





Mrs K L Rogerson - Director


PH Care Limited (Registered number: 06487630)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

PH Care 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.

Goodwill
Goodwill, being the amounts paid in connection with the acquisition of a business in 2012, has been amortised over its expected useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 10% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

PH Care Limited (Registered number: 06487630)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 December 2023 917,697
Disposals (518,000 )
At 30 November 2024 399,697
AMORTISATION
At 1 December 2023 917,697
Eliminated on disposal (518,000 )
At 30 November 2024 399,697
NET BOOK VALUE

At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 December 2023 2,544,395
Disposals (565,362 )
At 30 November 2024 1,979,033
DEPRECIATION
At 1 December 2023 218,517
Charge for year 26,817
Eliminated on disposal (83,334 )
At 30 November 2024 162,000
NET BOOK VALUE
At 30 November 2024 1,817,033
At 30 November 2023 2,325,878

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 December 2023 548,998
Disposals (100 )
At 30 November 2024 548,898
NET BOOK VALUE
At 30 November 2024 548,898
At 30 November 2023 548,998

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
2024 2023
£    £   
Repayable by instalments
Bank loans 153,721 793,266

PH Care Limited (Registered number: 06487630)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 369,553 1,924,130

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
Mrs K L Rogerson and Mr P J Rogerson
Balance outstanding at start of year 86,991 177,332
Amounts advanced 450,543 96,530
Amounts repaid (88,517 ) (186,871 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 449,017 86,991

Interest was charged on the overdrawn balance at the official rate of interest.

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Included in debtors at 30 November 2024 is £6,656 (2023: £474,330) owed by companies external to the group related by virtue of common control. Included in creditors at 30 November 2024 is £239,929 (2023: £191,374) owed to companies external to the group related by virtue of common control.
All related party loans are interest free.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party throughout the period was Mr and Mrs Rogerson.