REGISTERED NUMBER: 01916601 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Avenue Community Nursing Home Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs P Fellows

Mrs D Harland

SECRETARY:

Mrs P Fellows

REGISTERED OFFICE:

47 The Avenue

Linthorpe

Middlesbrough

TS5 6PE

REGISTERED NUMBER:

01916601 (England and Wales)

AUDITORS:

Anderson Barrowcliff Limited

Statutory Auditor

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

140,225

139,544

CURRENT ASSETS

Stocks

1,380

1,070

Debtors

5

43,559

41,937

Cash at bank and in hand

146,628

145,205

191,567

188,212

CREDITORS

Amounts falling due within one year

6

24,140

27,970

NET CURRENT ASSETS

167,427

160,242

TOTAL ASSETS LESS CURRENT LIABILITIES

307,652

299,786

PROVISIONS FOR LIABILITIES

850

715

NET ASSETS

306,802

299,071

RESERVES

Income and expenditure account

306,802

299,071

306,802

299,071

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 14 May 2026 and were signed on its behalf by:

Mrs P Fellows - Director

1.	STATUTORY INFORMATION

Avenue Community Nursing Home Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the fees received for the upkeep and care of resident patients.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost and 10% on cost

Computer equipment

-

33% on cost

The freehold property is reviewed for impairment annually. No depreciation has been charged on freehold property by the directors on the grounds that any charge would be immaterial.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

136,015

59,558

1,078

196,651

Additions

-

2,050

249

2,299

Disposals

-

(52,640

)

(734

)

(53,374

)

At 31 August 2025

136,015

8,968

593

145,576

DEPRECIATION

At 1 September 2024

-

56,030

1,077

57,107

Charge for year

-

1,547

28

1,575

Eliminated on disposal

-

(52,598

)

(733

)

(53,331

)

At 31 August 2025

-

4,979

372

5,351

NET BOOK VALUE

At 31 August 2025

136,015

3,989

221

140,225

At 31 August 2024

136,015

3,528

1

139,544

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,302

38,083

Other debtors

-

2,700

Prepayments

1,257

1,154

43,559

41,937

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation

1,683

6,125

Social security and other taxes

12,301

10,454

Other creditors

2,849

4,117

Directors' current accounts

371

-

Accruals and deferred income

6,936

7,274

24,140

27,970

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

The Report of the Auditors was unqualified.

David Shawcross FCA (Senior Statutory Auditor)

for and on behalf of Anderson Barrowcliff Limited

8.	OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included on the balance sheet amount to £17,524 (2024 - £26,464) relating to amounts payable under operating leases.

9.	STATUS OF THE COMPANY

The company is limited by guarantee and has no share capital.