REGISTERED NUMBER: 04346086 (England and Wales)

CONSTANTIA HEALTHCARE LIMITED

Financial Statements for the Year Ended 30 November 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Nicholas Robert King

Anthony George Kingston Massouras

Emily Jane Whitehurst

REGISTERED OFFICE:

Suite B The Hall

Lairgate

Beverley

HU17 8HL

REGISTERED NUMBER:

04346086 (England and Wales)

INDEPENDENT AUDITORS:

Cooper Parry Audit (Ireland) Limited

Statutory Auditor

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

NON-CURRENT ASSETS

Intangible assets

5

4,479

8,608

Tangible assets

6

232,658

291,993

237,137

300,601

CURRENT ASSETS

Receivables: amounts falling due within one year

7

2,721,155

2,018,299

Cash at bank and in hand

24,337

22,020

2,745,492

2,040,319

PAYABLES

Amounts falling due within one year

8

(1,810,482

)

(1,352,362

)

NET CURRENT ASSETS

935,010

687,957

TOTAL ASSETS LESS CURRENT LIABILITIES

1,172,147

988,558

PAYABLES

Amounts falling due after more than one year

9

-

(61,142

)

NET ASSETS

1,172,147

927,416

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

1,172,146

927,415

SHAREHOLDERS' FUNDS

1,172,147

927,416

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 1 May 2026 and were signed on its behalf by:

Anthony George Kingston Massouras - Director

1.	STATUTORY INFORMATION

Constantia Healthcare Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% straight line

Office equipment

-

25% reducing balance

Furniture and fixtures

-

25% straight line

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation.

Historical cost included 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.

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 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.

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.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 102 (2023 - 105 ) .

5.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 December 2023

and 30 November 2024

20,108

AMORTISATION

At 1 December 2023

11,500

Amortisation for year

4,129

At 30 November 2024

15,629

NET BOOK VALUE

At 30 November 2024

4,479

At 30 November 2023

8,608

6.	PROPERTY, PLANT AND EQUIPMENT

Furniture

Improvements

Office

and

to property

equipment

fixtures

Totals

£

£

£

£

COST

At 1 December 2023

309,260

366,924

404,650

1,080,834

Additions

-

2,160

3,591

5,751

At 30 November 2024

309,260

369,084

408,241

1,086,585

DEPRECIATION

At 1 December 2023

62,403

353,638

372,800

788,841

Charge for year

46,389

4,933

13,764

65,086

At 30 November 2024

108,792

358,571

386,564

853,927

NET BOOK VALUE

At 30 November 2024

200,468

10,513

21,677

232,658

At 30 November 2023

246,857

13,286

31,850

291,993

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

464,256

256,729

Amounts owed by group undertakings

2,182,261

1,679,465

Amounts owed by associates

48,295

67,349

Other debtors

26,343

14,756

2,721,155

2,018,299

Amounts owed by group undertakings and associates are considered repayable on demand.

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade payables

55,848

62,296

Amounts owed to group undertakings

844,792

846,067

Amounts owed to associates

208,077

70,558

Taxation and social security

399,062

240,109

Other payables

302,703

133,332

1,810,482

1,352,362

Amounts owed to group undertakings and associates are considered repayable on demand.

9.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

2024

2023

£

£

Other creditors

-

61,142

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

1

1

1

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

The Auditors' Report was unqualified.

Mr. Ryan Falls (F.C.A) (Senior Statutory Auditor)

for and on behalf of Cooper Parry Audit (Ireland) Limited

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end the company had the following balances due from/(to) companies regarded as related parties due to common directors and shareholders:

2024

2023

£

£

Crawshaw Hall Healthcare Limited

48,295

58,741

AMNK Consult Limited

(205,014

)

(70,558

)

Middlesbrough Grange Care Home Limited

(2,721

)

-

CHI (Manorcroft) Limited

(342

)

-

13.	ULTIMATE CONTROLLING PARTY

The controlling party is the immediate and ultimate parent undertaking, Constantia Healthcare Group Limited.

The results of the company are included in the consolidated financial statements of Constantia Healthcare Group Limited, which are available from the registered office at Titan House Bradford Road, Birstall, Batley WF17 9PH.