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Registered number: 06554388
| HH Community Care Limited Financial statements Information for filing with the registrar 5 April 2025 |
HH Community Care Limited
Balance sheet At 5 April 2025
|  | 5 April |  | 31 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 347,977 |  | 385,745
Tangible assets | 5 |  | 103,163 |  | 129,755
Investments |  |  | 188,601 |  | -
|  |  | 639,741 |  | 515,500
Current assets |  |  |  |  |
Debtors | 7 | 1,210,758 |  | 1,110,943 |
Cash at bank and in hand |  | 461,318 |  | 739,529 |
|  | 1,672,076 |  | 1,850,472 |
Creditors: amounts falling due within one year | 8 | (998,392) |  | (1,181,647) |
Net current assets |  |  | 673,684 |  | 668,825
Total assets less current liabilities |  |  | 1,313,425 |  | 1,184,325
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (12,338) |
|  |  | - |  | (12,338)
Net assets |  |  | 1,313,425 |  | 1,171,987
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,392 |  | 2,392
Profit and loss account |  |  | 1,311,033 |  | 1,169,595
Shareholder's funds |  |  | 1,313,425 |  | 1,171,987
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HH Community Care Limited
Balance sheet (continued) At 5 April 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 January 2026.
D M Harrison
Director
Company registered number: 06554388 The notes on pages 3 to 9 form part of these financial statements. 2
HH Community Care Limited
Notes to the financial statements Period ended 5 April 2025
1. | General information
The company is a private company limited by shares, registered and domiciled in England and Wales. The address of the registered office is St Matthews House, Haugh Lane Industrial Estate, Hexham, Northumberland, NE46 3PU. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard apllicable in the United Kingdom and Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Revenue recognition
The turnover shown in the profit and loss account represents amounts receivable in respect of care provision services provided during the period.
| 2.3 | Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.5 | Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. 3
HH Community Care Limited
Notes to the financial statements Period ended 5 April 2025 2.Accounting policies (continued)
| 2.6 | Intangible assets
Goodwill Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the statement of financial position and amortised over its estimated useful life up to a maximum of 20 years. This length of time is presumed to be the maximum useful life of purchased goodwill because it is difficult to make projections beyond this period. Goodwill is reviewed for impairment at the end of the first full financial year following each acquisition and subsequently as and when necessary if circumstances emerge that indicate that the carrying value may not be recoverable. Amortisation is provided on the following bases:
|  |  |  | Goodwill | - | 5% | straight line
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 10% | straight line
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 10% | straight line
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 4
HH Community Care Limited
Notes to the financial statements Period ended 5 April 2025 2.Accounting policies (continued)
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 415 (2024 : 375).
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HH Community Care Limited
Notes to the financial statements Period ended 5 April 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 755,368
| At 5 April 2025 | 755,368
| Amortisation |
| At 1 April 2024 | 369,623
| Charge for the period | 37,768
| At 5 April 2025 | 407,391
| Net book value |
| At 5 April 2025 | 347,977
| At 31 March 2024 | 385,745
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HH Community Care Limited
Notes to the financial statements Period ended 5 April 2025
5. | Tangible fixed assets
|  | Property improvements | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 April 2024 | 104,237 | 46,025 | 60,312 | 120,764 | 331,338
| At 5 April 2025 | 104,237 | 46,025 | 60,312 | 120,764 | 331,338
| Depreciation |  |  |  |  |
| At 1 April 2024 | 31,471 | 22,168 | 32,716 | 115,228 | 201,583
| Charge for the period | 10,424 | 5,965 | 6,030 | 1,315 | 23,734
| Disposals | - | - | - | 2,858 | 2,858
| At 5 April 2025 | 41,895 | 28,133 | 38,746 | 119,401 | 228,175
| Net book value |  |  |  |  |
| At 5 April 2025 | 62,342 | 17,892 | 21,566 | 1,363 | 103,163
| At 31 March 2024 | 72,766 | 23,857 | 27,596 | 5,536 | 129,755
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 188,601
| At 5 April 2025 | 188,601
| HH Healthcare Limited owns 100% of the issued share capital of The Personal Support Network (Teeside) Limited.
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HH Community Care Limited
Notes to the financial statements Period ended 5 April 2025
7. | Debtors
|  |  |  |  | 5 April | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 319,923 | 337,554
| Amounts owed by group undertakings | 289,142 | 222,385
| Other debtors | 377,190 | 389,146
| Prepayments and accrued income | 218,565 | 161,858
| Deferred taxation | 5,938 | -
|  | 1,210,758 | 1,110,943
8. | Creditors: amounts falling due within one year
|  |  |  |  | 5 April | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 98,914 | 60,660
| Corporation tax | 149,093 | 55,220
| Other taxation and social security | 306,232 | 263,716
| Other creditors | 373,732 | 695,322
| Accruals and deferred income | 70,421 | 106,729
|  | 998,392 | 1,181,647
9. | Related party transactions
| During the period, the company operated a loan with its parent company, HH Healthcare Limited. The balance owed to the company at the period end was £179,085 (2024: £222,385). The loan is unsecured, interest free and repayable on demand. During the period, the company operated a loan with its subsidiary company, The Personal Support Network (Teeside) Limited. The balance owed to the company at the period end was £110,057 (2024: £Nil). The loan is unsecured, interest free and repayable on demand. Key management personnel Key management personnel costs to the company totalled £100,000 in the year (2024 - £100,000). Key management personnel consists entirely of D Harrison, Managing Director.
8
HH Community Care Limited
Notes to the financial statements Period ended 5 April 2025
10. | Controlling party
The company is under the control of HH Healthcare Limited, a company registered and domiciled in England and Wales. The address of the registered office is St Matthews House, Haugh Lane Industrial Estate, Hexham, Northumberland, NE46 3PU.
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