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REGISTERED NUMBER: 09959844 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2022

for

Bdt Care Solutions Ltd

Bdt Care Solutions Ltd (Registered number: 09959844)






Contents of the Financial Statements
for the Year Ended 30 June 2022




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Bdt Care Solutions Ltd

Company Information
for the Year Ended 30 June 2022







DIRECTORS: D B Bell
R M Johnson
D T Johnson
T R Wordsworth
N Holland





REGISTERED OFFICE: 87 Station Road
Ashington
Northumberland
NE63 8RS





REGISTERED NUMBER: 09959844 (England and Wales)





ACCOUNTANTS: Peter Weldon & Co. Ltd
87 Station Road
Ashington
Northumberland
NE63 8RS

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Bdt Care Solutions Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bdt Care Solutions Ltd for the year ended 30 June 2022 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bdt Care Solutions Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bdt Care Solutions Ltd and state those matters that we have agreed to state to the Board of Directors of Bdt Care Solutions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bdt Care Solutions Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bdt Care Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bdt Care Solutions Ltd. You consider that Bdt Care Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bdt Care Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Peter Weldon & Co. Ltd
87 Station Road
Ashington
Northumberland
NE63 8RS


7 September 2022

Bdt Care Solutions Ltd (Registered number: 09959844)

Balance Sheet
30 June 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 239,396 154,861

CURRENT ASSETS
Debtors 5 348,802 258,934
Cash at bank and in hand 1,024,488 514,730
1,373,290 773,664
CREDITORS
Amounts falling due within one year 6 363,909 259,955
NET CURRENT ASSETS 1,009,381 513,709
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,248,777

668,570

CREDITORS
Amounts falling due after more than one
year

7

(29,082

)

(60,027

)

PROVISIONS FOR LIABILITIES - (1,099 )
NET ASSETS 1,219,695 607,444

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,219,595 607,344
SHAREHOLDERS' FUNDS 1,219,695 607,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Bdt Care Solutions Ltd (Registered number: 09959844)

Balance Sheet - continued
30 June 2022


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 September 2022 and were signed on its behalf by:





D B Bell - Director


Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements
for the Year Ended 30 June 2022

1. STATUTORY INFORMATION

Bdt Care Solutions Ltd 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. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents amounts receivable for providing education and accommodation to disadvantaged children.

The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the company.

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

Plant and machinery etc - 25% on reducing balance
Leasehold improvements - 20% on straight line

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

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 or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.


Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2022

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Trade and other debtors
Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently amortised cost, net of impairment.

Trade and other creditors
Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised costs using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2021 - 42 ) .

Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2022

4. TANGIBLE FIXED ASSETS
Long Motor Computer
leasehold vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2021 197,583 5,884 12,754 216,221
Additions 132,249 17,000 5,816 155,065
Disposals - (5,885 ) - (5,885 )
At 30 June 2022 329,832 16,999 18,570 365,401
DEPRECIATION
At 1 July 2021 48,817 2,173 10,370 61,360
Charge for year 56,493 2,574 8,200 67,267
Eliminated on disposal - (2,622 ) - (2,622 )
At 30 June 2022 105,310 2,125 18,570 126,005
NET BOOK VALUE
At 30 June 2022 224,522 14,874 - 239,396
At 30 June 2021 148,766 3,711 2,384 154,861

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 318,335 222,851
Prepayments and accrued income 19,335 21,588
Prepayments 3,290 10,200
Rent in advance 4,175 4,175
Staff loan 3,667 120
348,802 258,934

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts (see note 8) 19,838 37,631
Trade creditors 19,547 7,149
Tax 185,734 89,728
Social security and other taxes 35,532 35,296
Attachment of earnings 294 642
Pension control 5,576 6,160
Other creditors 50,000 14,239
Directors' current accounts - 20,000
Accrued expenses 37,388 39,110
363,909 259,955

Bdt Care Solutions Ltd (Registered number: 09959844)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2022

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2022 2021
£    £   
Bank loan 29,082 39,167
Hire purchase contracts (see note 8) - 20,860
29,082 60,027

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2022 2021
£    £   
Net obligations repayable:
Within one year 19,838 37,631
Between one and five years - 20,860
19,838 58,491

Non-cancellable operating leases
2022 2021
£    £   
Within one year 85,405 86,124
Between one and five years 192,528 116,936
In more than five years 121,896 50,525
399,829 253,585