Crawshaw Hall Healthcare Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07983476 (England and Wales)

CRAWSHAW HALL 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:

Anthony George Kingston Massouras

Emily Jane Whitehurst

REGISTERED OFFICE:

491a Bradford Road

Batley

West Yorkshire

WF17 8LQ

REGISTERED NUMBER:

07983476 (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

Tangible assets

5

576,162

579,948

CURRENT ASSETS

Stocks

2,525

Receivables: amounts falling due within one
year

6

3,220,660

2,300,892

Cash at bank and in hand

207,923

69,218

3,431,108

2,372,635

PAYABLES

Amounts falling due within one year

7

(1,215,213

)

(1,482,549

)

NET CURRENT ASSETS

2,215,895

890,086

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,792,057

1,470,034

PAYABLES

Amounts falling due after more than one
year

8

(100,000

)

-

NET ASSETS

2,692,057

1,470,034

CAPITAL AND RESERVES

Called up share capital

10

4

Retained earnings

2,692,053

1,470,030

SHAREHOLDERS' FUNDS

2,692,057

1,470,034

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

Crawshaw Hall 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.

Property, plant and equipment

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

estimated useful life.

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

estimated useful life or, if held under a finance lease, over the lease term, whichever is the

shorter.

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:

Office equipment

20% reducing balance

Fixtures and fittings

10% - 20% reducing balance

Computer equipment

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 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 105 (2023 - 82 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Office

and

Computer

equipment

fittings

equipment

Totals

£

COST

At 1 December 2023

41,472

1,042,340

10,000

1,093,812

Additions

849

60,835

5,777

67,461

At 30 November 2024

42,321

1,103,175

15,777

1,161,273

DEPRECIATION

At 1 December 2023

14,788

495,744

3,332

513,864

Charge for year

5,436

63,316

2,495

71,247

At 30 November 2024

20,224

559,060

5,827

585,111

NET BOOK VALUE

At 30 November 2024

22,097

544,115

9,950

576,162

At 30 November 2023

26,684

546,596

6,668

579,948

6.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

863,878

355,269

Amounts owed by group undertakings

1,002,771

1,024,707

Amounts owed by associates

1,329,996

907,711

Other debtors

24,015

13,205

3,220,660

2,300,892

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

7.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Bank loans and overdrafts (see note 9)

40,000

62,500

Trade payables

106,051

90,661

Amounts owed to associates

246,607

649,099

Taxation and social security

360,043

526,549

Other payables

462,512

153,740

1,215,213

1,482,549

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

8.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

2024

2023

£

Bank loans (see note 9)

100,000

-

9.

LOANS

An analysis of the maturity of loans is given below:

2024

2023

£

Amounts falling due within one year or on demand:

Bank loans

40,000

62,500

Amounts falling due between one and two years:

Bank loans - 1-2 years

40,000

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

60,000

-

Bank loans and overdrafts are secured by fixed and floating charges on the asset of the company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

4

Ordinary shares

1

4

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 transactions with group companies.

The following transactions occurred with related parties:

2024

2023

Amounts due from/(to) related parties:

£

Constantia Healthcare Group Limited

1,285,406

894,297

Longlands Care Home (Middlesbrough) Limited

(48,295

)

(58,741

)

Fern Holdings Limited

38,489

2,979

CHI (Linson Court) Limited

(73,333

)

2,167

CHI (Manorcroft) Limited

(106,899

)

2,167

Middlesbrough Grange Care Home Ltd

(18,080

)

-

Constantia Healthcare Investments Ltd

6,101

AMNK Ltd

-

(590,358

)

1,083,389

258,612

The above companies are deemed to be related parties given the shareholding of the entities. In the opinion of the directors these amounts arise 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.