REGISTERED NUMBER: 13619540 (England and Wales)

CONSTANTIA CH 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

DIRECTOR:

Anthony George Kingston Massouras

REGISTERED OFFICE:

49a Bradford Road

Batley

West Yorkshire

WF17 9PH

REGISTERED NUMBER:

13619540 (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

5,230,000

5,230,000

Investments

6

717,726

753,726

5,947,726

5,983,726

CURRENT ASSETS

Receivables: amounts falling due within one year

7

100

3,365,380

Cash at bank

210

1,274

310

3,366,654

PAYABLES

Amounts falling due within one year

8

(4,160,178

)

(7,824,541

)

NET CURRENT LIABILITIES

(4,159,868

)

(4,457,887

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,787,858

1,525,839

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

2,082,500

2,082,500

Retained earnings

(294,742

)

(556,761

)

SHAREHOLDERS' FUNDS

1,787,858

1,525,839

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 director and authorised for issue on 8 July 2026 and were signed by:

Anthony George Kingston Massouras - Director

1.	STATUTORY INFORMATION

Constantia Ch 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.

Property, plant and equipment

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

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 NIL (2023 - 2 ).

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

property

£

COST

At 1 December 2023

and 30 November 2024

5,230,000

NET BOOK VALUE

At 30 November 2024

5,230,000

At 30 November 2023

5,230,000

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2023

753,726

Disposals

(36,000

)

At 30 November 2024

717,726

NET BOOK VALUE

At 30 November 2024

717,726

At 30 November 2023

753,726

Disposals in the year relate to a subsequent adjustment for the cost of investment in shares in group undertakings acquired in prior years.

Subsidiary Undertakings

Name

Registered Office

Class of Shares

Holding

Crawshaw Hall Healthcare Limited

491a Bradford Road, Batley, West Yorkshire, WF17 8LQ

Ordinary

100%

Nature of Trade - provision of healthcare services

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by associates

-

3,365,280

Other debtors

100

100

100

3,365,380

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade payables

60

36,060

Amounts owed to group undertakings

4,088,868

4,389,987

Amounts owed to associates

70,210

3,395,539

Other payables

1,040

2,955

4,160,178

7,824,541

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

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary shares

1

100

100

10.

RESERVES

Revaluation

reserve

£

At 1 December 2023

and 30 November 2024

2,082,500

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 an amount of £69,251 (2023 - £nil) was owed to Constantia Healthcare Group Limited and an amount of £959 (2023 - £959) was owed to Middlesbrough Grange Care Home Limited. These entities are deemed to be related parties due to their shareholding.

During the year the company sold land to AMNK Consult Limited, a company under common control, for £112,500.

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.