Clifton St. Anne's Personal Care Service - Accounts to registrar (filleted)

REGISTERED NUMBER: 03175279 (England and Wales)

CLIFTON ST. ANNE'S PERSONAL CARE

SERVICES LIMITED

Financial Statements for the Period 1 April 2024 to 30 November 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Anthony George Kingston Massouras

Emily Jane Whitehurst

REGISTERED OFFICE:

491a Bradford Road

Batley

West Yorkshire

WF17 8LQ

REGISTERED NUMBER:

03175279 (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

-

Tangible assets

6

3,290,569

3,310,721

3,290,569

3,310,721

CURRENT ASSETS

Stocks

6,000

Receivables: amounts falling due within one
year

7

2,005,382

1,442,127

Cash at bank and in hand

56,789

86,947

2,068,171

1,535,074

PAYABLES

Amounts falling due within one year

8

(414,618

)

(374,382

)

NET CURRENT ASSETS

1,653,553

1,160,692

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,944,122

4,471,413

PAYABLES

Amounts falling due after more than one year

9

-

(534

)

PROVISIONS FOR LIABILITIES

(112,013

)

(116,988

)

NET ASSETS

4,832,109

4,353,891

CAPITAL AND RESERVES

Called up share capital

10

200

Retained earnings

4,831,909

4,353,691

SHAREHOLDERS' FUNDS

4,832,109

4,353,891

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 7 July 2026 and were signed on its behalf by:

Anthony George Kingston Massouras - Director

1.	STATUTORY INFORMATION

Clifton St. Anne's Personal Care Services 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

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.

Property, plant and equipment

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

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.

The charge to depreciation is calculated to write off the original cost or valuation of property, plant

and equipment, less their estimated residual value, over their expected useful lives as follows:

Freehold property

Nil

Plant and machinery

15% reducing balance

Motor vehicles

25% reducing balance

The carrying values of property, plant and equipment are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Inventories

Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 85 (2024 - 91 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 30 November 2024

201,000

AMORTISATION

At 1 April 2024

and 30 November 2024

201,000

NET BOOK VALUE

At 30 November 2024

-

At 31 March 2024

-

6.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1 April 2024

and 30 November 2024

3,151,794

348,751

19,918

3,520,463

DEPRECIATION

At 1 April 2024

-

196,262

13,480

209,742

Charge for period

-

18,864

1,288

20,152

At 30 November 2024

-

215,126

14,768

229,894

NET BOOK VALUE

At 30 November 2024

3,151,794

133,625

5,150

3,290,569

At 31 March 2024

3,151,794

152,489

6,438

3,310,721

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

£

Trade debtors

8,592

(7,289

)

Amounts owed by group undertakings

1,582,957

1,316,842

Amounts owed by associates

391,087

110,000

Other debtors

22,746

22,574

2,005,382

1,442,127

Amounts owed by group undertakings and associates are interest free and payable on demand.

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

£

Trade payables

59,605

51,098

Amounts owed to group undertakings

2,292

-

Taxation and social security

166,951

112,115

Other payables

185,770

211,169

414,618

374,382

Amounts owed to associates are interest free and payable on demand.

9.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

2024

£

Other creditors

-

534

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

value:

£

200

Ordinary shares

1

200

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 period end, an amount of £391,087 (31 March 2024 - £110,000) was owed by Constantia Healthcare Group Limited, which is deemed to be a related party by virtue of its shareholding. In the opinion of the directors, the amounts arose in the ordinary course of business.

13.	ULTIMATE CONTROLLING PARTY

The controlling party is the immediate and ultimate parent undertaking, Constantia Healthcare Investments (No.2) Limited.

The results of the company are included in the consolidated financial statements of Constantia Healthcare Investments (No.2) Limited, which are available from the registered office at 491a Bradford Road, Batley, West Yorkshire, England, WF17 8LQ.