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Registration number: NI637545

Town and Country Care Home Limited

Filleted Financial Statements

for the Period from 1 May 2024 to 30 November 2024

 

Town and Country Care Home Limited

(Registration number: NI637545)
Balance Sheet as at 30 November 2024

Note

30 November
2024
£

30 April
2024
£

Fixed assets

 

Intangible assets

4

17,416

23,833

Tangible assets

5

139,772

142,587

Investments

6

575,542

597,320

 

732,730

763,740

Current assets

 

Debtors

7

155,693

67,006

Cash at bank and in hand

 

614,446

407,312

 

770,139

474,318

Creditors: due within one year

8

(484,396)

(282,676)

Net current assets

 

285,743

191,642

Total assets less current liabilities

 

1,018,473

955,382

Provisions for liabilities

(11,200)

(13,500)

Net assets

 

1,007,273

941,882

Capital and reserves

 

Called up share capital

9

100

100

Retained earnings

1,007,173

941,782

Shareholders' funds

 

1,007,273

941,882

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 August 2025 and signed on its behalf by:
 

.........................................
Mr Edwin Johnston
Director

 

Town and Country Care Home Limited

Notes to the Financial Statements for the Period from 1 May 2024 to 30 November 2024

1

General information

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

The address of its registered office is: 18 Orby Link, Belfast, BT5 5HW.

These financial statements were authorised for issue by the Board on 29 August 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 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). The accounts are prepared in sterling, which is both the reporting and functional currency of the company.

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.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 29 August 2025 was Mr Peter Stevenson, who signed for and on behalf of Stevenson & Wilson.

Revenue recognition

Revenue is recognised at the fair value of consideration received or receivable from the rendering of services. Revenue is recognised upon provision of the service at which point the Company has met with the requirements of the contract and earned entitlement to the consideration.

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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

 

Town and Country Care Home Limited

Notes to the Financial Statements for the Period from 1 May 2024 to 30 November 2024

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. The carrying value of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation

Depreciation is calculated so as to write off the cost, or valuation of tangible fixed assets less their estimated residual values over the expected useful economic lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

15% reducing balance basis

Motor vehicles

15% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

10% straight-line basis

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Financial assets, including debtors, are reviewed at the reporting date to determine if there is any evidence of potential impairment. Any losses arising from impairment are recognised in the income statement in operating expenses.

Defined contribution pension obligation

The Company operates a money purchase pension scheme for all staff. Premiums paid are charged in the accounts in the year in which they are paid.

 

Town and Country Care Home Limited

Notes to the Financial Statements for the Period from 1 May 2024 to 30 November 2024

3

Staff numbers

The average number of full time equivalent staff employed by the company (including directors) during the period, was 116 (2024 - 87).

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 May 2024

110,000

110,000

At 30 November 2024

110,000

110,000

Amortisation

At 1 May 2024

86,167

86,167

Amortisation charge

6,417

6,417

At 30 November 2024

92,584

92,584

Carrying amount

At 30 November 2024

17,416

17,416

At 30 April 2024

23,833

23,833

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 May 2024

293,947

5,990

299,937

Additions

9,527

-

9,527

At 30 November 2024

303,474

5,990

309,464

Depreciation

At 1 May 2024

153,220

4,130

157,350

Charge for the period

12,202

140

12,342

At 30 November 2024

165,422

4,270

169,692

Carrying amount

At 30 November 2024

138,052

1,720

139,772

At 30 April 2024

140,727

1,860

142,587

 

Town and Country Care Home Limited

Notes to the Financial Statements for the Period from 1 May 2024 to 30 November 2024

6

Investments

30 November
2024
£

30 April
2024
£

At cost

Investments in subsidiaries

1,000

22,778

Amounts due from group undertakings

574,542

574,542

575,542

597,320

The Company holds 100% of the equity share capital of Adarra Developments Limited. Adarra Developments Limited is incorporated in Northern Ireland and has a year-end coterminous with that of its parent. It owns two residential homes from which Town and Country Care Home Limited conduct their trading activities.

7

Debtors

30 November
2024
£

30 April
2024
£

Trade debtors

141,533

57,204

Prepayments

14,160

9,802

155,693

67,006

8

Creditors: amounts falling due within one year

30 November
2024
£

30 April
2024
£

Trade creditors

15,949

25,628

Taxation and social security

416,162

179,979

Accruals and deferred income

12,000

31,380

Other creditors

40,285

45,689

484,396

282,676

 

Town and Country Care Home Limited

Notes to the Financial Statements for the Period from 1 May 2024 to 30 November 2024

9

Share capital

Allotted, called up and fully paid shares

 

30 November
2024

30 April
2024

 

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

         

10

Related party transactions

The company has taken advantage of the exemption provison within FRS 102 which permits non-disclosure of transactions with fellow group companies.

11

Parent and ultimate parent undertaking

The company's immediate parent is Spa Nursing Homes Limited, incorporated in Northern Ireland.

 The ultimate parent is Mclegz Holdings Ltd, incorporated in Northern Ireland.

 The most senior parent entity producing publicly available financial statements is Mclegz Holdings Ltd. These financial statements are available upon request from 18 Orby Link, Belfast, Northern Ireland, BT5 5HW

 The ultimate controlling party is Mr Edwin Johnston.