IRIS Accounts Production v25.2.0.378 10373744 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh103737442023-09-30103737442024-09-30103737442023-10-012024-09-30103737442022-09-30103737442022-10-012023-09-30103737442023-09-3010373744ns15:EnglandWales2023-10-012024-09-3010373744ns14:PoundSterling2023-10-012024-09-3010373744ns10:Director12023-10-012024-09-3010373744ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3010373744ns10:SmallEntities2023-10-012024-09-3010373744ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3010373744ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3010373744ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3010373744ns10:FullAccounts2023-10-012024-09-3010373744ns10:Director22023-10-012024-09-3010373744ns10:RegisteredOffice2023-10-012024-09-3010373744ns5:CurrentFinancialInstruments2024-09-3010373744ns5:CurrentFinancialInstruments2023-09-3010373744ns5:ShareCapital2024-09-3010373744ns5:ShareCapital2023-09-3010373744ns5:RetainedEarningsAccumulatedLosses2024-09-3010373744ns5:RetainedEarningsAccumulatedLosses2023-09-3010373744ns5:MotorVehicles2023-10-012024-09-3010373744ns5:ComputerEquipment2023-10-012024-09-3010373744ns5:MotorVehicles2023-09-3010373744ns5:ComputerEquipment2023-09-3010373744ns5:MotorVehicles2024-09-3010373744ns5:ComputerEquipment2024-09-3010373744ns5:MotorVehicles2023-09-3010373744ns5:ComputerEquipment2023-09-3010373744ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3010373744ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 10373744 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 September 2024

for

COUNTRY LIFE HOMES SOUTH EAST LTD

COUNTRY LIFE HOMES SOUTH EAST LTD (Registered number: 10373744)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COUNTRY LIFE HOMES SOUTH EAST LTD

Company Information
for the Year Ended 30 September 2024







DIRECTORS: M A Cheetham
D Cheetham





REGISTERED OFFICE: St Mary'S Court
The Broadway
Old Amersham
Bucks
HP7 0UT





REGISTERED NUMBER: 10373744 (England and Wales)





ACCOUNTANTS: Cansdales Business Advisers Limited
St Mary's Court
The Broadway
Old Amersham
Bucks
HP7 0UT

COUNTRY LIFE HOMES SOUTH EAST LTD (Registered number: 10373744)

Balance Sheet
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 3 23,569 31,488

CURRENT ASSETS
Debtors 4 53 2,650
Cash at bank 5 2,623 30,191
2,676 32,841
CREDITORS
Amounts falling due within one year 6 (19,414 ) (20,818 )
NET CURRENT (LIABILITIES)/ASSETS (16,738 ) 12,023
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,831

43,511

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 6,631 43,311
6,831 43,511

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

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

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 22 August 2025 and were signed on its behalf by:





M A Cheetham - Director


COUNTRY LIFE HOMES SOUTH EAST LTD (Registered number: 10373744)

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

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

IMPAIRMENT OF FIXED ASSETS
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).

COUNTRY LIFE HOMES SOUTH EAST LTD (Registered number: 10373744)

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

1. ACCOUNTING POLICIES - continued

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, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

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.

COUNTRY LIFE HOMES SOUTH EAST LTD (Registered number: 10373744)

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

1. ACCOUNTING POLICIES - continued

CASH AT BANK AND IN HAND
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 4 ) .

3. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 47,445 4,024 51,469
DEPRECIATION
At 1 October 2023 16,517 3,464 19,981
Charge for year 7,732 187 7,919
At 30 September 2024 24,249 3,651 27,900
NET BOOK VALUE
At 30 September 2024 23,196 373 23,569
At 30 September 2023 30,928 560 31,488

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 2,126
VAT 53 524
53 2,650

5. CASH AT BANK
2024 2023
£    £   
Bank account no. 1 2,623 30,191

COUNTRY LIFE HOMES SOUTH EAST LTD (Registered number: 10373744)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors - 1,704
Directors' current accounts 18,414 18,114
Accrued expenses 1,000 1,000
19,414 20,818