REGISTERED NUMBER: 06534461 (England and Wales)

Financial Statements

for the Year Ended 31 March 2024

for

CAVENDISH HEALTH CARE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms P E Juggins

S S M Thorneloe

SECRETARY:

Ms P E Juggins

REGISTERED OFFICE:

4 Sudley Road

Bognor Regis

West Sussex

PO21 1EU

REGISTERED NUMBER:

06534461 (England and Wales)

ACCOUNTANTS:

Adams Beeny Limited

4 Sudley Road

Bognor Regis

West Sussex

PO21 1EU

FIXED ASSETS

Tangible assets

4

520,753

475,324

CURRENT ASSETS

Stocks

788,445

685,617

Debtors

5

365,573

142,031

Cash at bank and in hand

246,892

114,310

1,400,910

941,958

CREDITORS

Amounts falling due within one year

6

607,245

336,854

NET CURRENT ASSETS

793,665

605,104

TOTAL ASSETS LESS CURRENT LIABILITIES

1,314,418

1,080,428

CREDITORS

Amounts falling due after more than one year

7

33,948

158,333

NET ASSETS

1,280,470

922,095

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

1,280,370

921,995

SHAREHOLDERS' FUNDS

1,280,470

922,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 5 September 2025 and were signed on its behalf by:

Ms P E Juggins - Director

S S M Thorneloe - Director

1.	STATUTORY INFORMATION

Cavendish Health Care Ltd 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.

Turnover

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

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.

Patents and licences have been fully amortised in the current year.

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

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 21 (2023 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2023

500,052

195,407

695,459

Additions

7,060

91,750

98,810

Disposals

-

(40,485

)

(40,485

)

At 31 March 2024

507,112

246,672

753,784

DEPRECIATION

At 1 April 2023

69,318

150,817

220,135

Charge for year

10,707

33,066

43,773

Eliminated on disposal

-

(30,877

)

(30,877

)

At 31 March 2024

80,025

153,006

233,031

NET BOOK VALUE

At 31 March 2024

427,087

93,666

520,753

At 31 March 2023

430,734

44,590

475,324

5.

DEBTORS

31.3.24

31.3.23

as restated

£

£

Amounts falling due within one year:

Other debtors

335,456

142,031

Amounts falling due after more than one year:

Other debtors

30,117

-

Aggregate amounts

365,573

142,031

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.24

31.3.23

as restated

£

£

Trade creditors

99,043

83,698

Taxation and social security

281,171

149,507

Other creditors

227,031

103,649

607,245

336,854

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.24

31.3.23

as restated

£

£

Bank loans

-

158,333

Hire purchase contracts

33,948

-

33,948

158,333

8.	SECURED DEBTS

HSBC UK Bank Plc holds a fixed and floating charge over all assets

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.24

31.3.23

value:

as restated

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2023

1,108,757

Prior year adjustment

(186,762

)

921,995

Profit for the year

519,207

Dividends

(160,832

)

At 31 March 2024

1,280,370

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24

31.3.23

as restated

£

£

Ms P E Juggins

Balance outstanding at start of year

89,236

(4,726

)

Amounts advanced

-

93,962

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

89,236

89,236

S S M Thorneloe

Balance outstanding at start of year

(84,173

)

(5,942

)

Amounts repaid

(6,148

)

(78,231

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(90,321

)

(84,173

)

D J Budgen Dec'd

Balance outstanding at start of year

(132,310

)

(557

)

Amounts repaid

-

(131,753

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(132,310

)

(132,310

)

The loans are interest free and repayable upon demand.