Registered number
12360705
Hatzfeld Care (Lincoln) Limited
Filleted Accounts
31 December 2024
Hatzfeld Care (Lincoln) Limited
Registered number: 12360705
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 2,420,539 2,457,066
Current assets
Debtors 5 46,884 315,094
Cash at bank and in hand 78,892 95,132
125,776 410,226
Creditors: amounts falling due within one year 6 (2,125,082) (2,503,616)
Net current liabilities (1,999,306) (2,093,390)
Total assets less current liabilities 421,233 363,676
Provisions for liabilities (78,156) (21,361)
Net assets 343,077 342,315
Capital and reserves
Called up share capital 1 1
Profit and loss account 343,076 342,314
Shareholders' funds 343,077 342,315
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J A Jenkinson
Director
Approved by the board on 22 September 2025
Hatzfeld Care (Lincoln) Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold land and buildings Not depreciated
Fixtures,fittings and equipment 10% 15% & 33% straight line
Motor vehicles 20% straight line
As Freehold buildings are maintained to such a standard that their residual value is not less than their cost, no depreciation is charged because it is not material.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Adrian Parker FCA
Firm: Hemming Vincent LLP
Date of audit report: 22 September 2025
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 52 41
4 Tangible fixed assets
Freehold land and buildings Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 January 2024 2,062,150 509,628 69,332 2,641,110
Additions 15,591 32,562 2,189 50,342
At 31 December 2024 2,077,741 542,190 71,521 2,691,452
Depreciation
At 1 January 2024 - 159,672 24,372 184,044
Charge for the year - 72,382 14,487 86,869
At 31 December 2024 - 232,054 38,859 270,913
Net book value
At 31 December 2024 2,077,741 310,136 32,662 2,420,539
At 31 December 2023 2,062,150 349,956 44,960 2,457,066
5 Debtors 2024 2023
£ £
Trade debtors 18,032 232,213
Other debtors 28,852 82,881
46,884 315,094
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 171,368 183,006
Amounts owed to group undertakings and undertakings in which the company has a participating interest 1,139,806 1,847,839
Taxation and social security costs 344,137 354,205
Other creditors 469,771 118,566
2,125,082 2,503,616
7 Related party transactions
During the year the company traded with related party companies all under common control.
2024 2023
£ £
Sales to these companies 10,511 -
Purchases from these companies 1,892 94,430
Balances due to these companies at the year end 1,139,806 1,847,839
8 Controlling party
The company is a wholly owned subsidiary of Hatzfeld Care Limited.
9 Other information
Hatzfeld Care (Lincoln) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 3 Trentside Business Village
Farndon Road
Newark
Nottinghamshire
NG24 4XB
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