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HALLIFAX CARE LIMITED

Registered Number
06545091
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

HALLIFAX CARE LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | STANLEY, Johanne Elizabeth

Company Secretary | HALLIFAX, Anne

Registered Address | 297a Ditchling Road
| Brighton
| BN1 6JJ

Registered Number | 06545091 (England and Wales)

HALLIFAX CARE LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | - |  |  |  | 8,069
Tangible assets | 4 |  |  | 332 |  |  |  | 443
|  |  |  | 332 |  |  |  | 8,512
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 52,105 |  |  |  | 22,485 |  |
Cash at bank and on hand |  | 738 |  |  |  | 923 |  |
|  | 52,843 |  |  |  | 23,408 |  |
Creditors amounts falling due within one year | 6 | (41,115) |  |  |  | (31,820) |  |
Net current assets (liabilities) |  |  |  | 11,728 |  |  |  | (8,412)
Total assets less current liabilities |  |  |  | 12,060 |  |  |  | 100
Net assets |  |  |  | 12,060 |  |  |  | 100
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 11,960 |  |  |  | -
Shareholders' funds |  |  |  | 12,060 |  |  |  | 100

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 3 September 2025, and are signed on its behalf by:
STANLEY, Johanne Elizabeth Director Registered Company No. 06545091

HALLIFAX CARE LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Intangible assets
--- | ---
| Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows: Goodwill - 13 years This useful life has been selected to reflect the expected future income streams generated by customers purchased by the limited company in 2008.

| Amortisation
--- | ---
| Amortisation is charged at 8% per annum on the cost of goodwill. For the year ended 31st March 2025, the amortisation charge recognised in the profit and loss account was £8,069 The carrying value of goodwill at 31st March 2024 is nil after deducting cumulative amortisation of £114,000

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25

| Government grants or assistance
--- | ---
| Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 114,000
| At 31 March 25 | 114,000
| Amortisation and impairment
| At 01 April 24 | 105,931
| Charge for year | 8,069
| At 31 March 25 | 114,000
| Net book value
| At 31 March 25 | -
| At 31 March 24 | 8,069

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 20,962
| At 31 March 25 | 20,962
| Depreciation and impairment
| At 01 April 24 | 20,519
| Charge for year | 111
| At 31 March 25 | 20,630
| Net book value
| At 31 March 25 | 332
| At 31 March 24 | 443

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 3,822 |  | 12,177
| Other debtors | 7,436 |  | 10,308
| Prepayments and accrued income | 40,847 |  | -
| Total | 52,105 |  | 22,485

| 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.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 595 |  | 89
| Bank borrowings and overdrafts | 5,067 |  | 5,020
| Taxation and social security | 35,453 |  | 26,217
| Other creditors | - |  | 494
| Total | 41,115 |  | 31,820

| 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.

7. | Controlling party
--- | ---
| The company has three classes of issued share capital: Ordinary A shares, Ordinary B shares and Ordinary C Shares. The shareholders and their respective holdings are as follows: Anne Hallifax: 55 Ordinary A shares. Anne Hallifax: 15 Ordinary C shares Johanne Stanley: 30 Ordinary B shares. Under the terms of the Articles of Association and voting rights attached to the shares, Anne Hallifax exercises ultimate control over the company