Enhance Healthcare Orchard House Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC488341 (Scotland)

Financial Statements

for the Year Ended

31 December 2024

for

ENHANCE HEALTHCARE ORCHARD HOUSE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P G Mcniven

M Singh

REGISTERED OFFICE:

Barncluith Business Centre

Townhead Street

Hamilton

ML3 7DP

REGISTERED NUMBER:

SC488341 (Scotland)

AUDITORS:

WDM Associates (Statutory Auditors)

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

BANKERS:

The Royal Bank of Scotland

339 Byres Road

Glasgow

G12 8QP

FIXED ASSETS

Tangible assets

4

3,094

32,418

CURRENT ASSETS

Debtors

5

103,269

682,949

Cash at bank and in hand

12,574

29,049

115,843

711,998

CREDITORS

Amounts falling due within one year

6

(922,278

)

(1,442,377

)

NET CURRENT LIABILITIES

(806,435

)

(730,379

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(803,341

)

(697,961

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(803,343

)

(697,963

)

(803,341

)

(697,961

)

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 25 September 2025 and were signed on its behalf by:

M Singh - Director

1.	STATUTORY INFORMATION

Enhance Healthcare Orchard House Ltd is a private company, limited by shares , registered in Scotland. 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 and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

The directors have considered the application of the going concern basis of accounting and in doing so have considered the the period from the date of this report until September 2026. The company ceased trading in December 2023 with all external creditors paid. Any shortfall will be suffered by inter group creditors. As a result, the financial statements have been prepared on a basis other than going concern.

The recognition and measurement requirements of FRS102 have continued to be applied, the decision to prepare the accounts on a basis other than going concern having no material impact compared with if they had been prepared on a going concern basis.

No adjustments were necessary to the amounts at which assets and liabilities are included in the financial statements in respect of the above.

Turnover

Turnover represents revenue recognised by the company in respect of care services supplied during the period. Revenue is recognised when the delivery of the service is completed. Fees invoiced in advance are included in deferred income until the service is completed.

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

-

20% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 24 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 January 2024

35,078

18,772

290

54,140

Disposals

-

(18,772

)

-

(18,772

)

At 31 December 2024

35,078

-

290

35,368

DEPRECIATION

At 1 January 2024

6,211

15,487

24

21,722

Charge for year

25,773

-

266

26,039

Eliminated on disposal

-

(15,487

)

-

(15,487

)

At 31 December 2024

31,984

-

290

32,274

NET BOOK VALUE

At 31 December 2024

3,094

-

3,094

At 31 December 2023

28,867

3,285

266

32,418

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

-

32,321

Amounts owed by group undertakings

1,603

3,603

Amounts owed by associates

101,666

647,025

103,269

682,949

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

1

100,859

Amounts owed to group undertakings

733,410

1,066,409

Amounts owed to associates

157,177

Tax

-

200

Social security and other taxes

-

12,161

Other creditors

-

6,431

Directors' current accounts

31,470

17,002

Accrued expenses

220

82,138

922,278

1,442,377

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

During 2023 the company closed it's care home facility and ceased trading. Therefore, the directors does not consider it appropriate to adopt the going concern basis of accounting. Accordingly, the accounts have been prepared on a basis other than going concern as described in note 2.

Graham Bonomy (Senior Statutory Auditor)

for and on behalf of WDM Associates (Statutory Auditors)

8.	RELATED PARTY DISCLOSURES

As at 31 December 2024 the company was owed £101,666 (2023 *£101,147) by Enhance Properties (Crossford) Limited, a company under common control.

The loan is interest free with no fixed repayment date.