Company Registration No. 04960468 (England and Wales)
Benoni Nursing Home Limited
Unaudited accounts
for the year ended 31 December 2025
Benoni Nursing Home Limited
Unaudited accounts
Contents
Benoni Nursing Home Limited
Company Information
for the year ended 31 December 2025
Directors
John Charles Clemens
Anne Christine Pickin
Company Number
04960468 (England and Wales)
Registered Office
12 Carrallack Terrace
St. Just
Cornwall
TR19 7LW
England
Accountants
Darroch Accountancy Ltd
9 Old Foundry Close
St Just
Cornwall
TR19 7QS
Benoni Nursing Home Limited
Statement of financial position
as at 31 December 2025
Tangible assets
38,659
34,894
Cash at bank and in hand
80,288
91,241
Creditors: amounts falling due within one year
(155,943)
(143,924)
Net current liabilities
(31,278)
(23,571)
Total assets less current liabilities
7,381
11,323
Provisions for liabilities
Deferred tax
(7,345)
(8,723)
Called up share capital
1
1
Profit and loss account
35
2,599
Shareholders' funds
36
2,600
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
John Charles Clemens
Director
Company Registration No. 04960468
Benoni Nursing Home Limited
Notes to the Accounts
for the year ended 31 December 2025
Benoni Nursing Home Limited is a private company, limited by shares, registered in England and Wales, registration number 04960468. The registered office is 12 Carrallack Terrace, St. Just, Cornwall, TR19 7LW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Computer equipment
33% straight line
Other tangible fixed assets
10% straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 31 December 2025
100,000
At 31 December 2025
100,000
Benoni Nursing Home Limited
Notes to the Accounts
for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
29,030
97,131
13,375
139,536
Additions
-
11,109
-
11,109
At 31 December 2025
29,030
108,240
13,375
150,645
At 1 January 2025
11,374
80,432
12,836
104,642
Charge for the year
2,903
4,171
270
7,344
At 31 December 2025
14,277
84,603
13,106
111,986
At 31 December 2025
14,753
23,637
269
38,659
At 31 December 2024
17,656
16,699
539
34,894
Amounts falling due within one year
Trade debtors
32,878
24,112
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
20,440
6,716
Taxes and social security
50,075
53,742
Other creditors
74,283
75,649
Loans from directors
11,145
7,817
Benoni Nursing Home Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Deferred taxation
2025
2024
Accelerated capital allowances
7,345
8,723
Provision at start of year
8,723
6,065
(Credited)/charged to the profit and loss account
(1,378)
2,658
Provision at end of year
7,345
8,723
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
11
Average number of employees
During the year the average number of employees was 65 (2024: 60).