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Registered number: 00279010











EYHURST COURT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024
















TWP ACCOUNTING LLP
Chartered Accountants & Statutory Auditors
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE

 
EYHURST COURT LIMITED
REGISTERED NUMBER:00279010

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
109,499
133,145

  
109,499
133,145

Current assets
  

Stocks
  
3,500
3,500

Debtors: amounts falling due within one year
 6 
2,318,912
2,252,030

Cash at bank and in hand
 7 
70,200
104,128

  
2,392,612
2,359,658

Creditors: amounts falling due within one year
 8 
(801,625)
(1,947,365)

Net current assets
  
 
 
1,590,987
 
 
412,293

Total assets less current liabilities
  
1,700,486
545,438

Creditors: amounts falling due after more than one year
 9 
(3,727)
(9,726)

Provisions
  

Deferred tax
  
(22,816)
(28,560)

  
 
 
(22,816)
 
 
(28,560)

Net assets
  
1,673,943
507,152


Capital and reserves
  

Called up share capital 
  
2,000
2,000

Profit and loss account
  
1,671,943
505,152

  
1,673,943
507,152


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2025.



S Whalley
Director

Page 1

 
EYHURST COURT LIMITED
REGISTERED NUMBER:00279010

BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The notes on pages 3 to 11 form part of these financial statements.
Page 2

 
EYHURST COURT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Eyhurst Court Limited is a private company limited by shares incorporated in England and Wales. The registered office is Birtley House, Bramley, Guildford, Surrey, United Kingdom, GUS 0LB. The principal activity of the company continued to be that of the management of a nursing home at Birtley House.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

 
2.2

Going concern

After reviewing the Company's forecasts and projections and taking into account the economic conditions  and possible changes in trading performance, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.
In arriving at this assessment, the Directors have prepared detailed financial projections to July 2026  factoring in the recent reduced Bank of England interest rate, however have taken a precautionary view. 
The Directors have a good working relationship with their bank and have no reason to believe the bank's future support will change.  Bank covenants in the parent company are reviewed regularly to ensure these are not breached and at the date of signing these accounts no such instance has been noted.
The Board work with our local Care Association to build on the increasing awareness of the importance of care for the future and to identify and implement new models of care to meet the need for better integration with the NHS.
After considering the above matters and current trading, the Directors believe that the company will continue to have adequate resources to meets its liabilities as they fall due and so to operate as a going concern for at least  twelve months following the date of approval of these financial statements. The Directors therefore consider it appropriate to continue to apply the going concern basis for preparing the financial statements.

 
2.3

Revenue

Turnover comprises fees receivable from the operation of the parent company's care home which are recognised in the period to which they relate.

Page 3

 
EYHURST COURT LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

 
2.5

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Depreciation is provided on the following basis:

Plant and machinery
-
10%
on cost
Motor vehicles
-
25%
on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Impairment 
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately In profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Page 4

 
EYHURST COURT LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Current and deferred taxation

The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for ell liming differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.



Page 5

 
EYHURST COURT LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which Include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within, one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and loans from fellow group, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Page 6

 
EYHURST COURT LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.14

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

  
2.15

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.


3.


Employees

The average monthly number of employees, including directors, during the year was 78 (2023 - 78).

Page 7

 
EYHURST COURT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 September 2023
316,861
58,583
375,444


Additions
12,370
-
12,370


Disposals
(7,860)
-
(7,860)



At 31 August 2024

321,371
58,583
379,954



Depreciation


At 1 September 2023
205,284
37,015
242,299


Charge for the year on owned assets
29,215
5,392
34,607


Disposals
(6,451)
-
(6,451)



At 31 August 2024

228,048
42,407
270,455



Net book value



At 31 August 2024
93,323
16,176
109,499



At 31 August 2023
111,577
21,568
133,145

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Plant and machinery
6,011
12,023

Motor vehicles
10,797
14,396

16,808
26,419

Page 8

 
EYHURST COURT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Stocks

2024
2023
£
£

Stock
3,500
3,500

3,500
3,500



 


6.


Debtors

2024
2023
£
£


Trade debtors
87,327
23,425

Amounts owed by group undertakings
2,213,213
2,207,473

Other debtors
18,372
21,132

2,318,912
2,252,030



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
70,200
104,128

70,200
104,128


Page 9

 
EYHURST COURT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
66,001
107,281

Amounts owed to group undertakings
-
1,157,312

Corporation tax
149,088
129,885

Other taxation and social security
49,941
57,643

Obligations under finance lease
4,203
5,455

Other creditors
407,539
375,936

Accruals and deferred income
124,853
113,853

801,625
1,947,365


The obligations under finance leases are secured on the assets to which they relate.


9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases
3,727
9,726

3,727
9,726


The obligations under finance leases are secured on the assets to which they relate.


10.Finance lease commitments

The company had future minimum lease payments under non-cancellable finance leases of £7,930 (2023: £15,181) at the end of the reporting period.

Page 10

 
EYHURST COURT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

11.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



2,000 (2023 - 2,000) Ordinary shares of £1.00 each
2,000
2,000



12.


Contingent liabilities

The company has entered into a cross guarantee with its bankers to secure the bank borrowings of the company, Birtley House Group Ltd and Birtley Mews Limited. The total exposure of the cross guarantee in respect of Eyhurst Court Limited amounts to £2,663,005 (2023 : £3,081,984).


13.


Related party transactions

The company has taken advantage of the 33.1A 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 the parent undertaking and its wholly owned subsidiaries.
During the year the company paid estate management charges of £126,138 (2023: £137,520) to a company under common control. At the year end the company was owed £3,959 (2023: £5,301) by a company under common control.


14.


Controlling party

Birtley House Group Ltd owns 100% of the issued share capital of Eyhurst Court Limited and is considered to be the ultimate parent company. Consolidated financial statements including the results of the company may be obtained from the parent company's registered office at Birtley House, Birtley Road, Bramley, Guildford, Surrey, GUS 0LB.
The ultimate controlling party are the individual shareholders of the ultimate parent company by virtue of their shareholding.

15.


Auditors' information

The auditors' report on the financial statements for the year ended 31 August 2024 was unqualified.

The audit report was signed on 28 August 2025 by Jonathan Graham (FCA) (Senior Statutory Auditor) on behalf of TWP Accounting LLP.

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.


Page 11